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<p id="xdx_805_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_z6Xsk5jW0XNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business: Digital Ally, Inc. was originally incorporated in Nevada on December 13, 2000 as Vegas Petra, Inc. and had no operations until 2004. On November 30, 2004, Vegas Petra, Inc. entered into a Plan of Merger with Digital Ally, Inc., at which time the merged entity was renamed Digital Ally, Inc. (such merged entity, the “Predecessor Registrant”). On August 23, 2022 (the “Effective Time”), the Predecessor Registrant merged with and into its wholly owned subsidiary, DGLY Subsidiary Inc., a Nevada corporation (the “Registrant”), pursuant to an agreement and plan of merger, dated as of August 23, 2022 (the “Merger Agreement”), between the Predecessor Registrant and the Registrant, with the Registrant as the surviving corporation in the merger (such transaction, the “Merger”). At the Effective Time, Articles of Merger were filed with the Secretary of State of the State of Nevada, pursuant to which the Registrant was renamed “Digital Ally, Inc.” and, by operation of law, succeeded to the assets, continued the business and assumed the rights and obligations of the Predecessor Registrant immediately prior to the Merger. Under the Nevada Revised Statutes, shareholder approval was not required in connection with the Merger Agreement or the transactions contemplated thereby. At the Effective Time, pursuant to the Merger Agreement, (i) each outstanding share of Predecessor Registrant’s common stock, par value $<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220823__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--PredecessorCommonStockMember_zvJZVEr0GKHf" title="Common stock, par value">0.001 per share (the “Predecessor Common Stock”) automatically converted into one share of common stock, par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220823__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--RegistrantCommonStockMember_zstYjTqhHmrk" title="Common stock, par value">0.001 per share, of the Registrant (“Registrant Common Stock”), (ii) each outstanding option, right or warrant to acquire shares of Predecessor Common Stock converted into an option, right or warrant, as applicable, to acquire an equal number of shares of Registrant Common Stock under the same terms and conditions as the original options, rights or warrants, and (iii) the directors and executive officers of the Predecessor Registrant were appointed as directors and executive officers, as applicable, of the Registrant, each to serve in the same capacity and for the same term as such person served with the Predecessor Registrant immediately before the Merger. The business of the Registrant, Digital Ally, Inc. (with its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC (“Digital Ally Healthcare”), TicketSmarter, Inc. (“TicketSmarter”), Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc. (“Kustom 440”), Kustom Entertainment, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC, collectively, “Digital Ally,” “Digital,” and the “Company”), is divided into three reportable operating segments: 1) the Video Solutions Segment, 2) the Revenue Cycle Management Segment and 3) the Ticketing Segment. The Video Solutions Segment is our legacy business that produces digital video imaging, storage products, disinfectant and related safety products for use in law enforcement, security and commercial applications. This segment includes both service and product revenues through our subscription models offering cloud and warranty solutions, and hardware sales for video and health safety solutions. The Revenue Cycle Management Segment provides working capital and back-office services to a variety of healthcare organizations throughout the country, as a monthly service fee. The Ticketing Segment acts as an intermediary between ticket buyers and sellers within our secondary ticketing platform, ticketsmarter.com, and we also acquire tickets from primary sellers to then sell through various platforms. The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Such required segment information is included in Note 23. Reverse Stock Split On February 6, 2023, the Company filed a Certificate of Amendment to its Articles of Incorporation, as amended, with the Secretary of State of the State of Nevada to effect a 1-for-20 reverse stock split (the “Reverse Stock Split”) of the shares of its common stock. The Reverse Stock Split was effective as of time of filing. No fractional shares were issued in connection with the Reverse Stock Split. Any fractional shares of our Common Stock that would have otherwise resulted from the Reverse Stock Split were rounded up to the nearest whole number. In connection with the Reverse Stock Split, the board of directors of the Company approved appropriate and proportional adjustments to all outstanding securities or other rights convertible or exercisable into shares of the Company’s common stock, including, without limitation, all preferred stock, warrants, options, and other equity compensation rights. All historical share and per-share amounts reflected throughout the Company’s consolidated financial statements and other financial information in this Report have been adjusted to reflect the Reverse Stock Split as if the split occurred as of the earliest period presented. The par value per share of the Company’s common stock was not affected by the Reverse Stock Split. Business Combination In June 2023, the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Clover Leaf Capital Corp., a Delaware corporation (Nasdaq: CLOE) (“Clover Leaf”), CL Merger Sub, Inc., a Nevada corporation and a wholly owned subsidiary of Clover Leaf (“Merger Sub”), Yntegra Capital Investments LLC, a Delaware limited liability company, in the capacity as the representative from and after the Effective Time (as defined in the Merger Agreement) for the stockholders of Clover Leaf in accordance with the terms and conditions of the Merger Agreement, and Kustom Entertainment, Inc., a Nevada corporation, a wholly owned subsidiary of the Company, with a focus and mission to own and produce events, festivals, and entertainment alongside its evolving primary and secondary ticketing technologies (“Kustom”). Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub will merge with and into Kustom, with Kustom continuing as the surviving corporation in the Merger and a wholly owned subsidiary of Clover Leaf. Upon the Closing which is subject to the approval of Clover Leaf’s shareholders and the satisfaction or waiver of certain other customary closing conditions, the common stock of the combined company is expected to be listed on the Nasdaq under a mutually agreed new ticker symbol that reflects the name “Kustom Entertainment”. The following is a summary of the Company’s Significant Accounting Policies: Basis of Consolidation: The accompanying financial statements include the consolidated accounts of Digital Ally, its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC, TicketSmarter, Inc., Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC. All intercompany balances and transactions have been eliminated during consolidation. The Company formed Digital Ally International, Inc. during August 2009 to facilitate the export sales of its products. The Company formed Shield Products, LLC in May 2020 to facilitate the sales of its Shield™ line of disinfectant/cleanser products and ThermoVu® line of temperature monitoring equipment. The Company formed Nobility Healthcare, LLC (“Nobility Healthcare”) in June 2021 to facilitate the operations of its revenue cycle management solutions and back-office services for healthcare organizations. The Company formed TicketSmarter, Inc. upon its acquisition of Goody Tickets, LLC and TicketSmarter, LLC, to facilitate its global ticketing operations. The Company formed Worldwide Reinsurance Ltd., which is a captive insurance company domiciled in Bermuda. It will provide primarily liability insurance coverage to the Company for which insurance may not be currently available or economically feasible in today’s insurance marketplace. The Company formed Digital Connect, Inc. and BirdVu Jets, Inc. for travel and transportation purposes in 2022. The Company formed Kustom 440, Inc. in 2022 to create unique entertainment experiences directly for consumers, and Kustom Entertainment, Inc. in 2023 to serve as the participant in the Business Combination. Fair Value of Financial Instruments: The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and subordinated notes payable approximate fair value because of the short-term nature of these items. Revenue Recognition: The Company applies the provisions of Accounting Standards Codification (ASC) 606-10, Revenue from Contracts with Customers, and all related appropriate guidance. The Company recognizes revenue under the core principle to depict the transfer of control to its customers in an amount reflecting the consideration to which it expects to be entitled. In order to achieve that core principle, the Company applies the following five-step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. The Company has two different revenue streams, product and service, represented through its three segments. The Company reports all revenues on a gross basis, other than service revenues from the Company’s entertainment and revenue cycle management segments, Revenues generated by all segments are reported net of sales taxes. Video Solutions The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with the customer. In situation where sales are to a distributor, the Company had concluded its contracts are with the distributor as the Company holds a contract bearing enforceable rights and obligations only with the distributor. As part of part of its consideration for the contract, the Company evaluates certain factors including the customers’ ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which it expects to be entitled. As the Company’s standard payment terms are less than one year, it has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on its relative standalone selling price. The product price as specified on the purchase order is considered the standalone selling price as it is an observable input which depicts the price as if sold to a similar customer in similar circumstances. Revenue is recognized when control of the product is transferred to the customer (i.e. when the Company’s performance obligations is satisfied), which typically occurs at shipment. Further in determining whether control has been transferred, the Company considers if there is a present right to payment and legal title, along with risks and rewards of ownership having transferred to the customer. Customers do not have a right to return the product other than for warranty reasons for which they would only receive repair services or replacement products. The Company has also elected the practical expedient under ASC 340-40-25-4 to expense commissions for product sales when incurred as the amortization period of the commission asset the Company would have otherwise recognized is less than one year. Service and other revenue is comprised of revenues from extended warranties, repair services, cloud revenue and software revenue. Revenue is recognized upon shipment of the product and acceptance of the service or materials by the end customer for repair services. Revenue for extended warranty, cloud service or other software-based products is over the term of the contract warranty or service period. A time-elapsed method is used to measure progress because the Company transfers control evenly over the contractual period. Accordingly, the fixed consideration related to these revenues is generally recognized on a straight-line basis over the contract term, as long as the other revenue recognition criteria have been met. The Company’s multiple performance obligations may include future in-car or body-worn camera devices to be delivered at defined points within a multi-year contract, and in those arrangements, the Company allocates total arrangement consideration over the life of the multi-year contract to future deliverables using management’s best estimate of selling price. Revenue Cycle Management The Company reports revenue cycle management revenues on a net basis, as its primary source of revenue is its end-to-end service fees which is generally determined as a percentage of the invoice amounts collected. These service fees are reported as revenue monthly upon completion of the Company’s performance obligation to provide the agreed upon service. Entertainment The Company reports ticketing revenue on a gross or net basis based on management’s assessment of whether the Company is acting as a principal or agent in the transaction. The determination is based upon the evaluation of control over the event ticket, including the right to sell the ticket, prior to its transfer to the ticket buyer. The Company sells tickets held in inventory, which consists of one performance obligation, being to transfer control of an event ticket to the buyer upon confirmation of the order. The Company acts as the principal in these transactions as the ticket is owned by the Company at the time of sale, therefore controlling the ticket prior to transferring to the customer. In these transactions, revenue is recorded on a gross basis based on the value of the ticket and is recognized when an order is confirmed. Payment is typically due upon delivery of the ticket. The Company also acts as an intermediary between buyers and sellers through online secondary marketplace. Revenues derived from this marketplace primarily consist of service fees from ticketing operations, and consists of one primary performance obligation, which is facilitating the transaction between the buyer and seller, being satisfied at the time the order has been confirmed. As the Company does not control the ticket prior to the transfer, the Company acts as an agent in these transactions. Revenue is recognized on a net basis, net of the amount due to the seller when an order is confirmed, the seller is then obligated to deliver the tickets to the buyer per the seller’s listing. Payment is due at the time of sale. Other Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. During the year ended December 31, 2023, the Company recognized revenue of $2.6 million related to its contract liabilities. Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. Total contract liabilities consist of the following: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20231231_zRk0B0gVhRWf" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20231231_zzHdWb6dmjff" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">2,538,187</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20231231_zbv7rGNGZXh5" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">1,755,893</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20231231_z37xDN0Umf14" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,937,168</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20231231_zI4ZlwFduoM3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20231231_zR9LgeY9YLK" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">2,328,994</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20231231_zeubKkkCwyOb" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">806,617</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20231231_zG0f5IVSzdtc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">7,340,459</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98C_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20231231_zIXnPtSs3tad" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20231231_zmhTANuaoGZ8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">4,867,181</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20231231_z8OIwT1SKWO4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,562,510</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20231231_zrYh2s0KNvy9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">10,277,627 </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20220101__20221231_zokx4JP0AGw3" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">1,665,519</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20220101__20221231_zXvJRZqkVdUi" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">1,478,479</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20220101__20221231_zcxfEJB9C6Kd" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">989,124</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20220101__20221231_zdYbnlemEhWe" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20220101__20221231_zSoAwMmTgmIi" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">2,687,786</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20220101__20221231_zem65nC8QCcf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">4,560,600</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20220101__20221231_zP5OxRkNzU6c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">1,430,304</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20220101__20221231_z98nvanWoVY4" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20220101__20221231_zJf0Doek2oe2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">4,353,305</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityAddition_c20220101__20221231_zyDfKZOq89Ik" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">6,039,079</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220101__20221231_zQpAOEAvwZT9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,419,428</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiability_iE_c20220101__20221231_zH6sLawrOMhd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Sales returns and allowances aggregated $117,713 and $118,026 for the years ended December 31, 2023 and 2022, respectively. Obligations for estimated sales returns and allowances are recognized at the time of sales on an accrual basis. The accrual is determined based upon historical return rates adjusted for known changes in key variables affecting these return rates. Use of Estimates: The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management utilizes various other estimates, including but not limited to, determining the estimated lives of long-lived assets, determining the potential impairment of long-lived assets, the fair value of warrants, options, the recognition of revenue, inventory valuation reserve, allowances for doubtful accounts and other receivables, incremental borrowing rate on leases, the valuation allowance for deferred tax assets and other legal claims and contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary. Cash and cash equivalents: Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2023 and 2022: SCHEDULE OF SHORT TERM INVESTEMNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Demand deposits</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zVkwXrRQGhA4" style="width: 12%; color: Black; text-align: right" title="Adjusted cost">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zKJPRjNwzS9g" style="width: 12%; color: Black; text-align: right" title="Realized gains">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zmd4nkXTgBzl" style="width: 12%; color: Black; text-align: right" title="Realized Losses">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zhl9alkKcHVh" style="width: 12%; color: Black; text-align: right" title="Fair value">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zC0dFLYusisc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Adjusted cost">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zIEdRkX0FV38" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zNDV1r18NSt1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z0Pl5pMv1Wtj" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Fair value">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231_zfSQbrPyPxlj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Adjusted cost">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231_zCp1GKoX4qF6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231_zQ0QuLuAmHUl" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231_zf7Eg35wCYH2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Fair value">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Demand deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_z0NLdNdhFxeg" style="width: 12%; text-align: right" title="Adjusted cost">897,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zoNYdyIa5ru" style="width: 12%; text-align: right" title="Realized gains">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zT2OuK8sviUk" style="width: 12%; text-align: right" title="Realized Losses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zQh6WrnzXzVc" style="width: 12%; text-align: right" title="Fair value">897,745</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z5wwHcaaLaRf" style="border-bottom: black 1pt solid; text-align: right" title="Adjusted cost">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zhU6t9sq8i97" style="border-bottom: black 1pt solid; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_ztaYXz76wJhh" style="border-bottom: black 1pt solid; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zUyDNQDCXV21" style="border-bottom: black 1pt solid; text-align: right" title="Fair value">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231_zWCN2CqzJCMh" style="border-bottom: Black 2.5pt double; text-align: right" title="Adjusted cost">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231_zmS3GEtnZFNc" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231_zuTTvtp1EUy7" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231_zQugJF9czCGb" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with numerous major financial institutions. At December 31, 2023 and 2022, the uninsured balance amounted to $29,700 and $2,495,189, respectively. Restricted Cash: Restricted cash of $97,600 and $-0- was included in other assets as of December 31, 2023 and 2022, respectively. Restricted cash consists of bank deposits that collateralize our debt obligations. The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows: SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_z0aoy8pTD8pg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zIMUO7BrAIZg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzONp_zk1mn6L1XNyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">680,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,532,199</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RestrictedCashNoncurrent_iI_maCCERCzONp_zpful0sHCNKj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Long-term restricted cash included in other assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">97,600</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzONp_zBsPuSrEM7Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and restricted cash in the statements of cash flows</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">778,149</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accounts Receivable: Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a weekly basis. The Company determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history, and current economic conditions. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding for more than thirty (30) days beyond terms. No interest is charged on overdue trade receivables. Goodwill and Other Intangibles: Goodwill - In connection with acquisitions, the Company applies the provisions of ASC 805, Business Combinations, using the acquisition method of accounting. The excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired is recorded as goodwill. In accordance with ASC 350, Intangibles - Goodwill and Other, the Company assesses goodwill for impairment annually as of December 31, and more frequently if events and circumstances indicate that goodwill might be impaired. Goodwill impairment testing is performed at the reporting unit level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to reporting units, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. Traditionally, goodwill impairment testing is a two-step process. Step one involves comparing the fair value of the reporting units to its carrying amount. If the carrying amount of a reporting unit is greater than zero and its fair value is greater than its carrying amount, there is no impairment. If the reporting unit’s carrying amount is greater than the fair value, the second step must be completed to measure the amount of impairment, if any. Step two involves calculating an implied fair value of goodwill. The Company has adopted ASU 2017-04 which simplifies subsequent goodwill measurement by eliminating step two from the goodwill impairment test. As a result, the Company compares the fair value of a reporting unit with its respective carrying value and recognizes an impairment charge for the amount by which the carrying amount exceeded the reporting unit’s fair value. The Company determines the fair value of its reporting units using the market approach. Under the market approach, we estimate the fair value based on multiples of comparable public companies and precedent transactions. Significant estimates in the market approach include: identifying similar companies with comparable business factors such as size, growth, profitability, risk and return on investment, and assessing comparable revenue and operating income multiples in estimating the fair value of the reporting unit. Long-lived and Other Intangible Assets - The Company periodically assesses potential impairments of its long-lived assets in accordance with the provisions of ASC 360, Accounting for the Impairment or Disposal of Long-lived Assets. An impairment review is performed whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The Company groups its assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of the other assets and liabilities. The Company has determined that the lowest level for which identifiable cash flows are available is the operating segment level. Factors considered by the Company include, but are not limited to, significant underperformance relative to historical or projected operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. When the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company estimates the future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected future undiscounted cash flows and eventual disposition is less than the carrying amount of the asset, the Company recognizes an impairment loss. An impairment loss is reflected as the amount by which the carrying amount of the asset exceeds the fair value of the asset, based on the fair value if available, or discounted cash flows, if fair value is not available. The Company assessed potential impairments of its long-lived assets as of December 31, 2023 and concluded that there was no impairment. Long-lived assets such as property, plant and equipment and purchased intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party appraisals, as considered necessary. Intangible assets include deferred patent costs and license agreements and intangibles related to acquisitions. Legal expenses incurred in preparation of patent application have been deferred and will be amortized over the useful life of granted patents. Costs incurred in preparation of applications that are not granted will be charged to expense at that time. The Company has entered into several sublicense agreements under which it has been assigned the exclusive rights to certain licensed materials used in its products. These sublicense agreements generally require upfront payments to obtain the exclusive rights to such material. The Company capitalizes the upfront payments as intangible assets and amortizes such costs over their estimated useful life on a straight-line method. Inventories: Inventories for the video solutions segment consist of electronic parts, circuitry boards, camera parts and ancillary parts (collectively, “components”), work-in-process and finished goods. Finished goods that are manufactured and assembled by the Company are carried at the lower of cost or net realizable value, with cost determined by standard cost methods, which approximate the first-in, first-out method. Inventory costs include material, labor and manufacturing overhead. Inventories for the entertainment segment consists of tickets to live events purchased, which are held at lower of cost or net realizable value, and written-off after the event has occurred. Event tickets for the entertainment segment are carried at lower of cost or net realizable value, and fully written off at the time the event occurs if the ticket is unsold and remaining in inventory after the completion of the event. Management has established inventory reserves based on estimates of excess and/or obsolete current inventory. Manufacturing inventory for the video solutions segment is reviewed for obsolescence and excess quantities on a quarterly basis, based on estimated future use of quantities on hand, which is determined based on past usage, planned changes to products and known trends in markets and technology. Changes in support plans or technology could have a significant impact on obsolescence. To support our world-wide service operations for the video solutions segment, we maintain service spare parts inventory, which consists of both consumable and repairable spare parts. Consumable service spare parts are used within our service business to replace worn or damaged parts in a system during a service call and are generally classified in current inventory as our stock of this inventory turns relatively quickly. However, if there has been no recent usage for a consumable service spare part, but the part is still necessary to support systems under service contracts, the part is considered to be non-current and included within non-current inventories within our consolidated balance sheet. Consumables are charged to cost of goods sold when issued during the service call. As these service parts age over the related product group’s post-production service life, we reduce the net carrying value of our repairable spare part inventory on the consolidated balance sheet to account for the excess that builds over the service life. The post-production service life of our systems is generally seven to twelve years and, at the end of twelve years, the carrying value for these parts in our consolidated balance sheet is reduced to zero. We also perform periodic monitoring of our installed base for premature end of service life events and expense, through cost of sales, the remaining net carrying value of any related spare parts inventory in the period incurred. Property, plant and equipment: Property, plant and equipment is stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from three to thirty years, other than the infinite useful life of land. Amortization expense on capitalized leases is included with depreciation expense. The cost and accumulated depreciation related to assets sold or retired are removed from the accounts and any gain or loss is credited or charged to income. Leases: The Company determines if an arrangement contains a lease at inception. For arrangements where the Company is the lessee, the Company will evaluate whether to account for the lease as an operating or finance lease. Operating leases are included in the right of use assets (ROU) and operating lease liabilities on the consolidated balance sheet as of December 31, 2023. Finance leases would be included in property, plant and equipment, net and long-term debt and finance lease obligations on the balance sheet. The Company had operating leases for copiers, offices and warehouse space at December 31, 2023 but no financing leases. ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The Company uses its incremental borrowing rate based on the information available at the commencement date in determining the operating lease liabilities if the operating lease does not provide an implicit rate. Lease terms may include the option to extend when Company is reasonably certain that the option will be exercised. Lease expense for operating leases is recognized on a straight-line basis over the lease term. The Company elected to apply the short-term lease measurement and recognition exemption in which ROU assets and lease liabilities are not recognized for short term leases. Warranties: The Company’s video solutions segment products carry explicit product warranties that extend up to two years from the date of shipment. The Company records a provision for estimated warranty costs based upon historical warranty loss experience and periodically adjusts these provisions to reflect actual experience. Accrued warranty costs are included in accrued expenses. Extended warranties are offered on selected products and when a customer purchases an extended warranty the associated proceeds are treated as contract liabilities and recognized over the term of the extended warranty. Shipping and Handling Costs: Shipping and handling costs video solutions segment for outbound sales orders totaled $51,061 and $70,749 for the years ended December 31, 2023 and 2022, respectively. Such costs are included in selling, general and administrative expenses in the Consolidated Statements of Operations. Advertising Costs: Advertising expense video solutions segment and entertainment segments includes costs related to trade shows and conventions, promotional material and supplies, and media costs. Advertising costs are expensed in the period in which they are incurred. The Company incurred total advertising expenses of approximately $5,773,965 and $7,668,641 for the years ended December 31, 2023 and 2022, respectively. Such costs are included in selling, advertising and promotional expenses in the Consolidated Statements of Operations. Income Taxes: Deferred taxes are provided for by the liability method in which deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company applies the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 740 - Income Taxes that provides a framework for accounting for uncertainty in income taxes and provided a comprehensive model to recognize, measure, present, and disclose in its financial statements uncertain tax positions taken or expected to be taken on a tax return. It initially recognizes tax positions in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are initially and subsequently measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and all relevant facts. Application requires numerous estimates based on available information. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, and it recognized tax positions and tax benefits may not accurately anticipate actual outcomes. As it obtains additional information, the Company may need to periodically adjust its recognized tax positions and tax benefits. These periodic adjustments may have a material impact on its Consolidated Statements of Operations. The Company’s policy is to record estimated interest and penalties related to the underpayment of income taxes as income tax expense in the Consolidated Statements of Operations. There was no interest expense related to the underpayment of estimated taxes during the years ended December 31, 2023 and 2022. There were no penalties in 2023 and 2022. The Company is subject to taxation in the United States and various states. As of December 31, 2023, the Company’s tax returns filed for 2020, 2021 and 2022 and to be filed for 2023 are subject to examination by the relevant taxing authorities. With a few exceptions, as of December 31, 2023, the Company is no longer subject to Federal, state, or local examinations by tax authorities for taxable years prior to 2020. Research and Development Expenses: The Company expenses all research and development costs as incurred, which is generally incurred by the video solutions segment. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. In most instances, the Company’s products are released soon after technological feasibility has been established. Costs incurred subsequent to achievement of technological feasibility were not significant, and software development costs were expensed as incurred during 2023 and 2022. Warrant Derivative Liabilities: In accordance with FASB ASC 815-40, Derivatives and Hedging: Contracts in an Entities Own Equity, entities must consider whether to classify contracts that may be settled in its own stock, such as warrants to purchase shares of Common Stock, as equity of the entity or as an asset or liability. If an event that is not within the entity’s control could require net cash settlement, then the contract should be classified as an asset or a liability rather than as equity. We have determined because the terms of the warrants issued during the first quarter of 2021, and remain outstanding, include a provision that entitles all the warrant holders to receive cash for their warrants in the event of a qualifying cash tender offer, while only certain of the holders of the underlying shares of common stock would be entitled to cash, our warrants should be classified as liability measured at fair value, with changes in fair value each period reported in earnings. Volatility in the price of our common stock may result in significant changes in the value of the derivatives and resulting gains and losses on our statement of operations. Stock-Based Compensation: The Company grants stock-based compensation to its employees, board of directors and certain third-party contractors. Share-based compensation arrangements may include the issuance of options to purchase common stock in the future or the issuance of restricted stock, which generally are subject to vesting requirements. The Company records stock-based compensation expense for all stock-based compensation granted based on the grant-date fair value. The Company recognizes these compensation costs on a straight-line basis over the requisite service period of the award. The Company estimates the grant-date fair value of stock-based compensation using the Black-Scholes valuation model. Assumptions used to estimate compensation expense are determined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected term is determined using the contractual term and vesting period of the award;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected volatility of award grants made in the Company’s plan is measured using the weighted average of historical daily changes in the market price of the Company’s common stock over the period equal to the expected term of the award;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected dividend rate is determined based on expected dividends to be declared;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk-free interest rate is equivalent to the implied yield on zero-coupon U.S. Treasury bonds with a maturity equal to the expected term of the awards; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Forfeitures are accounted for as they occur.</td></tr> </table> Segment Reporting The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities, is also to be reported in the segment information. Therefore, its operations are eliminated in consolidation and is not considered a separate business segment for financial reporting purposes. Contingent Consideration In circumstances where an acquisition involves a contingent consideration arrangement that meets the definition of a liability under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity, the Company recognizes a liability equal to the fair value of the contingent payments the Company expects to make as of the acquisition date. The Company remeasures this liability each reporting period and records changes in the fair value through the consolidated statement of operations. Repurchase and Cancellation of Shares From time to time, the Board may authorize share repurchases of common stock. Shares repurchased under Board authorizations are held in treasury for general corporate purposes and cancelled when it is determined appropriate by management. The Company accounts for repurchases of common stock under the cost method. Shares repurchased and cancelled during the period were recorded as a reduction to stockholders’ equity. See further discussion of the Company’s share repurchase program in Note 18–Stockholders’ Equity. Non-Controlling Interests Non-controlling interests in the Company’s Consolidated Financial Statements represent the interest in subsidiaries held by venture partners. The venture partners hold noncontrolling interests in the Company’s consolidated subsidiary Nobility Healthcare, LLC. Since the Company consolidates the financial statements of all wholly-owned and majority owned subsidiaries, the noncontrolling owners’ share of each subsidiary’s results of operations are deducted and reported as net income attributable to noncontrolling interest in the Consolidated Statements of Operations. Redeemable Preferred Stock Preferred stock may be classified as a liability, temporary equity (i.e., mezzanine equity) or permanent equity. In order to determine the appropriate classification, an evaluation of the cash redemption features is required. Where there exists an absolute right of redemption presently or in the future, the preferred stock would be classified as a liability. If redemption is contingently redeemable upon the occurrence of an event that is outside of the issuer’s control, it should be classified as mezzanine equity. The probability that the redemption event will occur is irrelevant. If no redemption features exist, or if a contingent redemption feature is within the Company’s control, the preferred stock would be considered equity. Lease Receivable Lease receivable are carried at the original invoice amount less the total payments received pertaining to each individual customer’s lease agreement. These agreements range from three to five years and are removed from lease receivables upon termination of the agreement. The Company determines if an allowance for doubtful accounts by regularly evaluating individual customer lease receivables and considering a customer’s financial condition, credit history, and current economic conditions. No allowance was deemed necessary for the year ended December 31, 2023. Notes Receivable Notes receivable are carried at the original note amount less an estimate made for doubtful receivables based on a review of all outstanding notes on a quarterly basis. The Company determines the allowance for doubtful accounts by regularly evaluating each note receivable and considering the borrower’s financial condition, credit history, and current economic conditions. The Company entered into a promissory note, through its entertainment segment, as part of a co-marketing agreement, with a principal amount of $3,000,000. Principal payment, since its inception, on this promissory note totaled $2,849,846 as of December 31, 2023, resulting in a remaining balance of $150,154 maturing December 31, 2023. New Accounting Standards In November 2023, the FASB issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures. Going Concern Matters and Management’s Plans The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred substantial operating losses in the years ended December 31, 2023 and December 31, 2022 primarily due to reduced gross margins caused by a combination of competitors’ introduction of newer products with more advanced features together with significant price cutting of their products and the recent acquisitions with much smaller margins than the video solutions segment, historically. The Company incurred operating losses of approximately $22.2 million for the year ended December 31, 2023 and $29.7 million during the year ended December 31, 2022 and it had an accumulated deficit of $117.7 million as of December 31, 2023. These matters raise substantial doubt about Company’s ability to continue as a going concern. In recent years the Company has accessed the public and private capital markets to raise funding through the issuance of debt and equity. In that regard, the Company raised approximately $66.6 million in the year ended December 31, 2021 through two underwritten public offerings. These equity raises were utilized to fund its operations and acquisitions. Management expects to continue this pattern until it achieves positive cash flows from operations, although it can offer no assurance in this regard. The Company will have to restore positive operating cash flows and profitability over the next year and/or raise additional capital to fund its operational plans, meet its customary payment obligations and otherwise execute its business plan. There can be no assurance that it will be successful in restoring positive cash flows and profitability, or that it can raise additional financing when needed, and obtain it on terms acceptable or favorable to the Company. The Company has increased its contract liabilities to nearly $10.3 million as of December 31, 2023, which results in recurring revenue during the period of 2023 to 2026. The Company believes that its quality control and cost cutting initiatives, expansion to non-law enforcement sales channels and new product introduction will eventually restore positive operating cash flows and profitability, although it can offer no assurances in this regard. The Company has significantly cut costs in its entertainment segment through the removal of several large partnerships and sponsorships. These were not yielding the results management expected; thus, it is not expected that these costs with significantly hinder total revenues in 2024 and beyond. In addition to the initiatives described above, the Board of Directors is conducting a review of a full range of strategic alternatives to best position the Company for the future including, but not limited to, the sale of all or certain assets, properties or groups of properties or individual businesses or merger or combination with another company. The result of this review may also include the continued implementation of the Company’s business plan. There can be no assurance that any additional transactions or financings will result from this process. In that regard, the Company, entered into an Agreement and Plan of Merger with Clover Leaf Capital Corp., with a focus and mission to own and produce events, festivals, and entertainment alongside its evolving primary and secondary ticketing technologies. Pursuant to the Merger Agreement, the entertainment segment will become a separate publicly traded Company while the video and revenue cycle management segments will be retained by Digital Ally, Inc. Based on the uncertainties described above, the Company believes its business plan does not alleviate the existence of substantial doubt about its ability to continue as a going concern within one year from the date of the issuance of these consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

0.001

1-for-20 reverse stock split

Basis of Consolidation: The accompanying financial statements include the consolidated accounts of Digital Ally, its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC, TicketSmarter, Inc., Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC. All intercompany balances and transactions have been eliminated during consolidation. The Company formed Digital Ally International, Inc. during August 2009 to facilitate the export sales of its products. The Company formed Shield Products, LLC in May 2020 to facilitate the sales of its Shield™ line of disinfectant/cleanser products and ThermoVu® line of temperature monitoring equipment. The Company formed Nobility Healthcare, LLC (“Nobility Healthcare”) in June 2021 to facilitate the operations of its revenue cycle management solutions and back-office services for healthcare organizations. The Company formed TicketSmarter, Inc. upon its acquisition of Goody Tickets, LLC and TicketSmarter, LLC, to facilitate its global ticketing operations. The Company formed Worldwide Reinsurance Ltd., which is a captive insurance company domiciled in Bermuda. It will provide primarily liability insurance coverage to the Company for which insurance may not be currently available or economically feasible in today’s insurance marketplace. The Company formed Digital Connect, Inc. and BirdVu Jets, Inc. for travel and transportation purposes in 2022. The Company formed Kustom 440, Inc. in 2022 to create unique entertainment experiences directly for consumers, and Kustom Entertainment, Inc. in 2023 to serve as the participant in the Business Combination.

Fair Value of Financial Instruments: The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and subordinated notes payable approximate fair value because of the short-term nature of these items.

Revenue Recognition: The Company applies the provisions of Accounting Standards Codification (ASC) 606-10, Revenue from Contracts with Customers, and all related appropriate guidance. The Company recognizes revenue under the core principle to depict the transfer of control to its customers in an amount reflecting the consideration to which it expects to be entitled. In order to achieve that core principle, the Company applies the following five-step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. The Company has two different revenue streams, product and service, represented through its three segments. The Company reports all revenues on a gross basis, other than service revenues from the Company’s entertainment and revenue cycle management segments, Revenues generated by all segments are reported net of sales taxes. Video Solutions The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with the customer. In situation where sales are to a distributor, the Company had concluded its contracts are with the distributor as the Company holds a contract bearing enforceable rights and obligations only with the distributor. As part of part of its consideration for the contract, the Company evaluates certain factors including the customers’ ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which it expects to be entitled. As the Company’s standard payment terms are less than one year, it has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on its relative standalone selling price. The product price as specified on the purchase order is considered the standalone selling price as it is an observable input which depicts the price as if sold to a similar customer in similar circumstances. Revenue is recognized when control of the product is transferred to the customer (i.e. when the Company’s performance obligations is satisfied), which typically occurs at shipment. Further in determining whether control has been transferred, the Company considers if there is a present right to payment and legal title, along with risks and rewards of ownership having transferred to the customer. Customers do not have a right to return the product other than for warranty reasons for which they would only receive repair services or replacement products. The Company has also elected the practical expedient under ASC 340-40-25-4 to expense commissions for product sales when incurred as the amortization period of the commission asset the Company would have otherwise recognized is less than one year. Service and other revenue is comprised of revenues from extended warranties, repair services, cloud revenue and software revenue. Revenue is recognized upon shipment of the product and acceptance of the service or materials by the end customer for repair services. Revenue for extended warranty, cloud service or other software-based products is over the term of the contract warranty or service period. A time-elapsed method is used to measure progress because the Company transfers control evenly over the contractual period. Accordingly, the fixed consideration related to these revenues is generally recognized on a straight-line basis over the contract term, as long as the other revenue recognition criteria have been met. The Company’s multiple performance obligations may include future in-car or body-worn camera devices to be delivered at defined points within a multi-year contract, and in those arrangements, the Company allocates total arrangement consideration over the life of the multi-year contract to future deliverables using management’s best estimate of selling price. Revenue Cycle Management The Company reports revenue cycle management revenues on a net basis, as its primary source of revenue is its end-to-end service fees which is generally determined as a percentage of the invoice amounts collected. These service fees are reported as revenue monthly upon completion of the Company’s performance obligation to provide the agreed upon service. Entertainment The Company reports ticketing revenue on a gross or net basis based on management’s assessment of whether the Company is acting as a principal or agent in the transaction. The determination is based upon the evaluation of control over the event ticket, including the right to sell the ticket, prior to its transfer to the ticket buyer. The Company sells tickets held in inventory, which consists of one performance obligation, being to transfer control of an event ticket to the buyer upon confirmation of the order. The Company acts as the principal in these transactions as the ticket is owned by the Company at the time of sale, therefore controlling the ticket prior to transferring to the customer. In these transactions, revenue is recorded on a gross basis based on the value of the ticket and is recognized when an order is confirmed. Payment is typically due upon delivery of the ticket. The Company also acts as an intermediary between buyers and sellers through online secondary marketplace. Revenues derived from this marketplace primarily consist of service fees from ticketing operations, and consists of one primary performance obligation, which is facilitating the transaction between the buyer and seller, being satisfied at the time the order has been confirmed. As the Company does not control the ticket prior to the transfer, the Company acts as an agent in these transactions. Revenue is recognized on a net basis, net of the amount due to the seller when an order is confirmed, the seller is then obligated to deliver the tickets to the buyer per the seller’s listing. Payment is due at the time of sale. Other Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. During the year ended December 31, 2023, the Company recognized revenue of $2.6 million related to its contract liabilities. Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. Total contract liabilities consist of the following: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20231231_zRk0B0gVhRWf" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20231231_zzHdWb6dmjff" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">2,538,187</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20231231_zbv7rGNGZXh5" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">1,755,893</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20231231_z37xDN0Umf14" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,937,168</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20231231_zI4ZlwFduoM3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20231231_zR9LgeY9YLK" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">2,328,994</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20231231_zeubKkkCwyOb" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">806,617</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20231231_zG0f5IVSzdtc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">7,340,459</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98C_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20231231_zIXnPtSs3tad" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20231231_zmhTANuaoGZ8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">4,867,181</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20231231_z8OIwT1SKWO4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,562,510</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20231231_zrYh2s0KNvy9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">10,277,627 </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20220101__20221231_zokx4JP0AGw3" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">1,665,519</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20220101__20221231_zXvJRZqkVdUi" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">1,478,479</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20220101__20221231_zcxfEJB9C6Kd" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">989,124</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20220101__20221231_zdYbnlemEhWe" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20220101__20221231_zSoAwMmTgmIi" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">2,687,786</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20220101__20221231_zem65nC8QCcf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">4,560,600</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20220101__20221231_zP5OxRkNzU6c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">1,430,304</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20220101__20221231_z98nvanWoVY4" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20220101__20221231_zJf0Doek2oe2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">4,353,305</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityAddition_c20220101__20221231_zyDfKZOq89Ik" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">6,039,079</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220101__20221231_zQpAOEAvwZT9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,419,428</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiability_iE_c20220101__20221231_zH6sLawrOMhd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Sales returns and allowances aggregated $117,713 and $118,026 for the years ended December 31, 2023 and 2022, respectively. Obligations for estimated sales returns and allowances are recognized at the time of sales on an accrual basis. The accrual is determined based upon historical return rates adjusted for known changes in key variables affecting these return rates.

SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20231231_zRk0B0gVhRWf" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20231231_zzHdWb6dmjff" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">2,538,187</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20231231_zbv7rGNGZXh5" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">1,755,893</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20231231_z37xDN0Umf14" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,937,168</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20231231_zI4ZlwFduoM3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20231231_zR9LgeY9YLK" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">2,328,994</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20231231_zeubKkkCwyOb" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">806,617</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20231231_zG0f5IVSzdtc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">7,340,459</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98C_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20231231_zIXnPtSs3tad" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20231231_zmhTANuaoGZ8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">4,867,181</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20231231_z8OIwT1SKWO4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,562,510</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20231231_zrYh2s0KNvy9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">10,277,627 </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Additions/Reclass</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Contract liabilities, current</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20220101__20221231_zokx4JP0AGw3" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, beginning">1,665,519</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20220101__20221231_zXvJRZqkVdUi" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, additions">1,478,479</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20220101__20221231_zcxfEJB9C6Kd" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, revenue recognized">989,124</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20220101__20221231_zdYbnlemEhWe" style="width: 12%; color: Black; text-align: right" title="Contract liabilities, current, ending">2,154,874</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Contract liabilities, non-current</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20220101__20221231_zSoAwMmTgmIi" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, beginning">2,687,786</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20220101__20221231_zem65nC8QCcf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, additions">4,560,600</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20220101__20221231_zP5OxRkNzU6c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, revenue recognized">1,430,304</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20220101__20221231_z98nvanWoVY4" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Contract liabilities, non-current, ending">5,818,082</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20220101__20221231_zJf0Doek2oe2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">4,353,305</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerLiabilityAddition_c20220101__20221231_zyDfKZOq89Ik" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, additions">6,039,079</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20220101__20221231_zQpAOEAvwZT9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, revenue recognized">2,419,428</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiability_iE_c20220101__20221231_zH6sLawrOMhd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Contract liabilities, ending">7,972,956</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

2154874

2538187 1755893

2937168

5818082

2328994 806617

7340459

7972956

4867181

2562510

10277627

1665519

1478479 989124

2154874

2687786

4560600 1430304

5818082

4353305

6039079

2419428

7972956

117713 118026

Use of Estimates: The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management utilizes various other estimates, including but not limited to, determining the estimated lives of long-lived assets, determining the potential impairment of long-lived assets, the fair value of warrants, options, the recognition of revenue, inventory valuation reserve, allowances for doubtful accounts and other receivables, incremental borrowing rate on leases, the valuation allowance for deferred tax assets and other legal claims and contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary.

Cash and cash equivalents: Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2023 and 2022: SCHEDULE OF SHORT TERM INVESTEMNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Demand deposits</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zVkwXrRQGhA4" style="width: 12%; color: Black; text-align: right" title="Adjusted cost">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zKJPRjNwzS9g" style="width: 12%; color: Black; text-align: right" title="Realized gains">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zmd4nkXTgBzl" style="width: 12%; color: Black; text-align: right" title="Realized Losses">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zhl9alkKcHVh" style="width: 12%; color: Black; text-align: right" title="Fair value">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zC0dFLYusisc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Adjusted cost">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zIEdRkX0FV38" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zNDV1r18NSt1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z0Pl5pMv1Wtj" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Fair value">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231_zfSQbrPyPxlj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Adjusted cost">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231_zCp1GKoX4qF6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231_zQ0QuLuAmHUl" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231_zf7Eg35wCYH2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Fair value">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Demand deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_z0NLdNdhFxeg" style="width: 12%; text-align: right" title="Adjusted cost">897,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zoNYdyIa5ru" style="width: 12%; text-align: right" title="Realized gains">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zT2OuK8sviUk" style="width: 12%; text-align: right" title="Realized Losses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zQh6WrnzXzVc" style="width: 12%; text-align: right" title="Fair value">897,745</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z5wwHcaaLaRf" style="border-bottom: black 1pt solid; text-align: right" title="Adjusted cost">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zhU6t9sq8i97" style="border-bottom: black 1pt solid; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_ztaYXz76wJhh" style="border-bottom: black 1pt solid; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zUyDNQDCXV21" style="border-bottom: black 1pt solid; text-align: right" title="Fair value">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231_zWCN2CqzJCMh" style="border-bottom: Black 2.5pt double; text-align: right" title="Adjusted cost">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231_zmS3GEtnZFNc" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231_zuTTvtp1EUy7" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231_zQugJF9czCGb" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with numerous major financial institutions. At December 31, 2023 and 2022, the uninsured balance amounted to $29,700 and $2,495,189, respectively.

Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2023 and 2022: SCHEDULE OF SHORT TERM INVESTEMNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black; text-align: left">Demand deposits</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zVkwXrRQGhA4" style="width: 12%; color: Black; text-align: right" title="Adjusted cost">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zKJPRjNwzS9g" style="width: 12%; color: Black; text-align: right" title="Realized gains">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zmd4nkXTgBzl" style="width: 12%; color: Black; text-align: right" title="Realized Losses">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zhl9alkKcHVh" style="width: 12%; color: Black; text-align: right" title="Fair value">545,207</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zC0dFLYusisc" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Adjusted cost">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zIEdRkX0FV38" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zNDV1r18NSt1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z0Pl5pMv1Wtj" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Fair value">135,342</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231_zfSQbrPyPxlj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Adjusted cost">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20230101__20231231_zCp1GKoX4qF6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20230101__20231231_zQ0QuLuAmHUl" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20231231_zf7Eg35wCYH2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Fair value">680,549</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Adjusted Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Gains</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Realized Losses</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Demand deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_z0NLdNdhFxeg" style="width: 12%; text-align: right" title="Adjusted cost">897,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zoNYdyIa5ru" style="width: 12%; text-align: right" title="Realized gains">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zT2OuK8sviUk" style="width: 12%; text-align: right" title="Realized Losses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CashMember_zQh6WrnzXzVc" style="width: 12%; text-align: right" title="Fair value">897,745</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term investments with original maturities of 90 days or less (Level 1):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Money market funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_z5wwHcaaLaRf" style="border-bottom: black 1pt solid; text-align: right" title="Adjusted cost">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zhU6t9sq8i97" style="border-bottom: black 1pt solid; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_ztaYXz76wJhh" style="border-bottom: black 1pt solid; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember_zUyDNQDCXV21" style="border-bottom: black 1pt solid; text-align: right" title="Fair value">2,634,454</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231_zWCN2CqzJCMh" style="border-bottom: Black 2.5pt double; text-align: right" title="Adjusted cost">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_c20220101__20221231_zmS3GEtnZFNc" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized gains">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_c20220101__20221231_zuTTvtp1EUy7" style="border-bottom: Black 2.5pt double; text-align: right" title="Realized Losses">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_c20221231_zQugJF9czCGb" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

545207

135342

680549

897745

2634454

3532199

250000

29700

2495189

Restricted Cash: Restricted cash of $97,600 and $-0- was included in other assets as of December 31, 2023 and 2022, respectively. Restricted cash consists of bank deposits that collateralize our debt obligations. The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows: SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_z0aoy8pTD8pg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zIMUO7BrAIZg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzONp_zk1mn6L1XNyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">680,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,532,199</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RestrictedCashNoncurrent_iI_maCCERCzONp_zpful0sHCNKj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Long-term restricted cash included in other assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">97,600</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzONp_zBsPuSrEM7Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and restricted cash in the statements of cash flows</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">778,149</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

97600

The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows: SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_z0aoy8pTD8pg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zIMUO7BrAIZg" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzONp_zk1mn6L1XNyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">680,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,532,199</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RestrictedCashNoncurrent_iI_maCCERCzONp_zpful0sHCNKj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Long-term restricted cash included in other assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">97,600</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzONp_zBsPuSrEM7Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and restricted cash in the statements of cash flows</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">778,149</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,532,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

680549

3532199

97600

778149

3532199

Accounts Receivable: Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a weekly basis. The Company determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history, and current economic conditions. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding for more than thirty (30) days beyond terms. No interest is charged on overdue trade receivables.

Goodwill and Other Intangibles: Goodwill - In connection with acquisitions, the Company applies the provisions of ASC 805, Business Combinations, using the acquisition method of accounting. The excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired is recorded as goodwill. In accordance with ASC 350, Intangibles - Goodwill and Other, the Company assesses goodwill for impairment annually as of December 31, and more frequently if events and circumstances indicate that goodwill might be impaired. Goodwill impairment testing is performed at the reporting unit level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to reporting units, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. Traditionally, goodwill impairment testing is a two-step process. Step one involves comparing the fair value of the reporting units to its carrying amount. If the carrying amount of a reporting unit is greater than zero and its fair value is greater than its carrying amount, there is no impairment. If the reporting unit’s carrying amount is greater than the fair value, the second step must be completed to measure the amount of impairment, if any. Step two involves calculating an implied fair value of goodwill. The Company has adopted ASU 2017-04 which simplifies subsequent goodwill measurement by eliminating step two from the goodwill impairment test. As a result, the Company compares the fair value of a reporting unit with its respective carrying value and recognizes an impairment charge for the amount by which the carrying amount exceeded the reporting unit’s fair value. The Company determines the fair value of its reporting units using the market approach. Under the market approach, we estimate the fair value based on multiples of comparable public companies and precedent transactions. Significant estimates in the market approach include: identifying similar companies with comparable business factors such as size, growth, profitability, risk and return on investment, and assessing comparable revenue and operating income multiples in estimating the fair value of the reporting unit. Long-lived and Other Intangible Assets - The Company periodically assesses potential impairments of its long-lived assets in accordance with the provisions of ASC 360, Accounting for the Impairment or Disposal of Long-lived Assets. An impairment review is performed whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The Company groups its assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of the other assets and liabilities. The Company has determined that the lowest level for which identifiable cash flows are available is the operating segment level. Factors considered by the Company include, but are not limited to, significant underperformance relative to historical or projected operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. When the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company estimates the future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected future undiscounted cash flows and eventual disposition is less than the carrying amount of the asset, the Company recognizes an impairment loss. An impairment loss is reflected as the amount by which the carrying amount of the asset exceeds the fair value of the asset, based on the fair value if available, or discounted cash flows, if fair value is not available. The Company assessed potential impairments of its long-lived assets as of December 31, 2023 and concluded that there was no impairment. Long-lived assets such as property, plant and equipment and purchased intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party appraisals, as considered necessary. Intangible assets include deferred patent costs and license agreements and intangibles related to acquisitions. Legal expenses incurred in preparation of patent application have been deferred and will be amortized over the useful life of granted patents. Costs incurred in preparation of applications that are not granted will be charged to expense at that time. The Company has entered into several sublicense agreements under which it has been assigned the exclusive rights to certain licensed materials used in its products. These sublicense agreements generally require upfront payments to obtain the exclusive rights to such material. The Company capitalizes the upfront payments as intangible assets and amortizes such costs over their estimated useful life on a straight-line method.

Inventories: Inventories for the video solutions segment consist of electronic parts, circuitry boards, camera parts and ancillary parts (collectively, “components”), work-in-process and finished goods. Finished goods that are manufactured and assembled by the Company are carried at the lower of cost or net realizable value, with cost determined by standard cost methods, which approximate the first-in, first-out method. Inventory costs include material, labor and manufacturing overhead. Inventories for the entertainment segment consists of tickets to live events purchased, which are held at lower of cost or net realizable value, and written-off after the event has occurred. Event tickets for the entertainment segment are carried at lower of cost or net realizable value, and fully written off at the time the event occurs if the ticket is unsold and remaining in inventory after the completion of the event. Management has established inventory reserves based on estimates of excess and/or obsolete current inventory. Manufacturing inventory for the video solutions segment is reviewed for obsolescence and excess quantities on a quarterly basis, based on estimated future use of quantities on hand, which is determined based on past usage, planned changes to products and known trends in markets and technology. Changes in support plans or technology could have a significant impact on obsolescence. To support our world-wide service operations for the video solutions segment, we maintain service spare parts inventory, which consists of both consumable and repairable spare parts. Consumable service spare parts are used within our service business to replace worn or damaged parts in a system during a service call and are generally classified in current inventory as our stock of this inventory turns relatively quickly. However, if there has been no recent usage for a consumable service spare part, but the part is still necessary to support systems under service contracts, the part is considered to be non-current and included within non-current inventories within our consolidated balance sheet. Consumables are charged to cost of goods sold when issued during the service call. As these service parts age over the related product group’s post-production service life, we reduce the net carrying value of our repairable spare part inventory on the consolidated balance sheet to account for the excess that builds over the service life. The post-production service life of our systems is generally seven to twelve years and, at the end of twelve years, the carrying value for these parts in our consolidated balance sheet is reduced to zero. We also perform periodic monitoring of our installed base for premature end of service life events and expense, through cost of sales, the remaining net carrying value of any related spare parts inventory in the period incurred.

Property, plant and equipment: Property, plant and equipment is stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from three to thirty years, other than the infinite useful life of land. Amortization expense on capitalized leases is included with depreciation expense. The cost and accumulated depreciation related to assets sold or retired are removed from the accounts and any gain or loss is credited or charged to income.

Leases: The Company determines if an arrangement contains a lease at inception. For arrangements where the Company is the lessee, the Company will evaluate whether to account for the lease as an operating or finance lease. Operating leases are included in the right of use assets (ROU) and operating lease liabilities on the consolidated balance sheet as of December 31, 2023. Finance leases would be included in property, plant and equipment, net and long-term debt and finance lease obligations on the balance sheet. The Company had operating leases for copiers, offices and warehouse space at December 31, 2023 but no financing leases. ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The Company uses its incremental borrowing rate based on the information available at the commencement date in determining the operating lease liabilities if the operating lease does not provide an implicit rate. Lease terms may include the option to extend when Company is reasonably certain that the option will be exercised. Lease expense for operating leases is recognized on a straight-line basis over the lease term. The Company elected to apply the short-term lease measurement and recognition exemption in which ROU assets and lease liabilities are not recognized for short term leases.

Warranties: The Company’s video solutions segment products carry explicit product warranties that extend up to two years from the date of shipment. The Company records a provision for estimated warranty costs based upon historical warranty loss experience and periodically adjusts these provisions to reflect actual experience. Accrued warranty costs are included in accrued expenses. Extended warranties are offered on selected products and when a customer purchases an extended warranty the associated proceeds are treated as contract liabilities and recognized over the term of the extended warranty.

Shipping and Handling Costs: Shipping and handling costs video solutions segment for outbound sales orders totaled $51,061 and $70,749 for the years ended December 31, 2023 and 2022, respectively. Such costs are included in selling, general and administrative expenses in the Consolidated Statements of Operations.

51061

70749

Advertising Costs: Advertising expense video solutions segment and entertainment segments includes costs related to trade shows and conventions, promotional material and supplies, and media costs. Advertising costs are expensed in the period in which they are incurred. The Company incurred total advertising expenses of approximately $5,773,965 and $7,668,641 for the years ended December 31, 2023 and 2022, respectively. Such costs are included in selling, advertising and promotional expenses in the Consolidated Statements of Operations.

5773965

7668641

Income Taxes: Deferred taxes are provided for by the liability method in which deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company applies the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 740 - Income Taxes that provides a framework for accounting for uncertainty in income taxes and provided a comprehensive model to recognize, measure, present, and disclose in its financial statements uncertain tax positions taken or expected to be taken on a tax return. It initially recognizes tax positions in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are initially and subsequently measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and all relevant facts. Application requires numerous estimates based on available information. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, and it recognized tax positions and tax benefits may not accurately anticipate actual outcomes. As it obtains additional information, the Company may need to periodically adjust its recognized tax positions and tax benefits. These periodic adjustments may have a material impact on its Consolidated Statements of Operations. The Company’s policy is to record estimated interest and penalties related to the underpayment of income taxes as income tax expense in the Consolidated Statements of Operations. There was no interest expense related to the underpayment of estimated taxes during the years ended December 31, 2023 and 2022. There were no penalties in 2023 and 2022. The Company is subject to taxation in the United States and various states. As of December 31, 2023, the Company’s tax returns filed for 2020, 2021 and 2022 and to be filed for 2023 are subject to examination by the relevant taxing authorities. With a few exceptions, as of December 31, 2023, the Company is no longer subject to Federal, state, or local examinations by tax authorities for taxable years prior to 2020.

greater than 50% likely

0 0

Research and Development Expenses: The Company expenses all research and development costs as incurred, which is generally incurred by the video solutions segment. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. In most instances, the Company’s products are released soon after technological feasibility has been established. Costs incurred subsequent to achievement of technological feasibility were not significant, and software development costs were expensed as incurred during 2023 and 2022.

Warrant Derivative Liabilities: In accordance with FASB ASC 815-40, Derivatives and Hedging: Contracts in an Entities Own Equity, entities must consider whether to classify contracts that may be settled in its own stock, such as warrants to purchase shares of Common Stock, as equity of the entity or as an asset or liability. If an event that is not within the entity’s control could require net cash settlement, then the contract should be classified as an asset or a liability rather than as equity. We have determined because the terms of the warrants issued during the first quarter of 2021, and remain outstanding, include a provision that entitles all the warrant holders to receive cash for their warrants in the event of a qualifying cash tender offer, while only certain of the holders of the underlying shares of common stock would be entitled to cash, our warrants should be classified as liability measured at fair value, with changes in fair value each period reported in earnings. Volatility in the price of our common stock may result in significant changes in the value of the derivatives and resulting gains and losses on our statement of operations.

Stock-Based Compensation: The Company grants stock-based compensation to its employees, board of directors and certain third-party contractors. Share-based compensation arrangements may include the issuance of options to purchase common stock in the future or the issuance of restricted stock, which generally are subject to vesting requirements. The Company records stock-based compensation expense for all stock-based compensation granted based on the grant-date fair value. The Company recognizes these compensation costs on a straight-line basis over the requisite service period of the award. The Company estimates the grant-date fair value of stock-based compensation using the Black-Scholes valuation model. Assumptions used to estimate compensation expense are determined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected term is determined using the contractual term and vesting period of the award;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected volatility of award grants made in the Company’s plan is measured using the weighted average of historical daily changes in the market price of the Company’s common stock over the period equal to the expected term of the award;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected dividend rate is determined based on expected dividends to be declared;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk-free interest rate is equivalent to the implied yield on zero-coupon U.S. Treasury bonds with a maturity equal to the expected term of the awards; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Forfeitures are accounted for as they occur.</td></tr> </table>

Segment Reporting The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities, is also to be reported in the segment information. Therefore, its operations are eliminated in consolidation and is not considered a separate business segment for financial reporting purposes.

Contingent Consideration In circumstances where an acquisition involves a contingent consideration arrangement that meets the definition of a liability under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity, the Company recognizes a liability equal to the fair value of the contingent payments the Company expects to make as of the acquisition date. The Company remeasures this liability each reporting period and records changes in the fair value through the consolidated statement of operations. Repurchase and Cancellation of Shares From time to time, the Board may authorize share repurchases of common stock. Shares repurchased under Board authorizations are held in treasury for general corporate purposes and cancelled when it is determined appropriate by management. The Company accounts for repurchases of common stock under the cost method. Shares repurchased and cancelled during the period were recorded as a reduction to stockholders’ equity. See further discussion of the Company’s share repurchase program in Note 18–Stockholders’ Equity. Non-Controlling Interests Non-controlling interests in the Company’s Consolidated Financial Statements represent the interest in subsidiaries held by venture partners. The venture partners hold noncontrolling interests in the Company’s consolidated subsidiary Nobility Healthcare, LLC. Since the Company consolidates the financial statements of all wholly-owned and majority owned subsidiaries, the noncontrolling owners’ share of each subsidiary’s results of operations are deducted and reported as net income attributable to noncontrolling interest in the Consolidated Statements of Operations.

Redeemable Preferred Stock Preferred stock may be classified as a liability, temporary equity (i.e., mezzanine equity) or permanent equity. In order to determine the appropriate classification, an evaluation of the cash redemption features is required. Where there exists an absolute right of redemption presently or in the future, the preferred stock would be classified as a liability. If redemption is contingently redeemable upon the occurrence of an event that is outside of the issuer’s control, it should be classified as mezzanine equity. The probability that the redemption event will occur is irrelevant. If no redemption features exist, or if a contingent redemption feature is within the Company’s control, the preferred stock would be considered equity.

Lease Receivable Lease receivable are carried at the original invoice amount less the total payments received pertaining to each individual customer’s lease agreement. These agreements range from three to five years and are removed from lease receivables upon termination of the agreement. The Company determines if an allowance for doubtful accounts by regularly evaluating individual customer lease receivables and considering a customer’s financial condition, credit history, and current economic conditions. No allowance was deemed necessary for the year ended December 31, 2023. 0 Notes Receivable Notes receivable are carried at the original note amount less an estimate made for doubtful receivables based on a review of all outstanding notes on a quarterly basis. The Company determines the allowance for doubtful accounts by regularly evaluating each note receivable and considering the borrower’s financial condition, credit history, and current economic conditions. The Company entered into a promissory note, through its entertainment segment, as part of a co-marketing agreement, with a principal amount of $3,000,000. Principal payment, since its inception, on this promissory note totaled $2,849,846 as of December 31, 2023, resulting in a remaining balance of $150,154 maturing December 31, 2023.

3000000

2849846

150154

2023-12-31

New Accounting Standards In November 2023, the FASB issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

Going Concern Matters and Management’s Plans The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred substantial operating losses in the years ended December 31, 2023 and December 31, 2022 primarily due to reduced gross margins caused by a combination of competitors’ introduction of newer products with more advanced features together with significant price cutting of their products and the recent acquisitions with much smaller margins than the video solutions segment, historically. The Company incurred operating losses of approximately $22.2 million for the year ended December 31, 2023 and $29.7 million during the year ended December 31, 2022 and it had an accumulated deficit of $117.7 million as of December 31, 2023. These matters raise substantial doubt about Company’s ability to continue as a going concern. In recent years the Company has accessed the public and private capital markets to raise funding through the issuance of debt and equity. In that regard, the Company raised approximately $66.6 million in the year ended December 31, 2021 through two underwritten public offerings. These equity raises were utilized to fund its operations and acquisitions. Management expects to continue this pattern until it achieves positive cash flows from operations, although it can offer no assurance in this regard. The Company will have to restore positive operating cash flows and profitability over the next year and/or raise additional capital to fund its operational plans, meet its customary payment obligations and otherwise execute its business plan. There can be no assurance that it will be successful in restoring positive cash flows and profitability, or that it can raise additional financing when needed, and obtain it on terms acceptable or favorable to the Company. The Company has increased its contract liabilities to nearly $10.3 million as of December 31, 2023, which results in recurring revenue during the period of 2023 to 2026. The Company believes that its quality control and cost cutting initiatives, expansion to non-law enforcement sales channels and new product introduction will eventually restore positive operating cash flows and profitability, although it can offer no assurances in this regard. The Company has significantly cut costs in its entertainment segment through the removal of several large partnerships and sponsorships. These were not yielding the results management expected; thus, it is not expected that these costs with significantly hinder total revenues in 2024 and beyond. In addition to the initiatives described above, the Board of Directors is conducting a review of a full range of strategic alternatives to best position the Company for the future including, but not limited to, the sale of all or certain assets, properties or groups of properties or individual businesses or merger or combination with another company. The result of this review may also include the continued implementation of the Company’s business plan. There can be no assurance that any additional transactions or financings will result from this process. In that regard, the Company, entered into an Agreement and Plan of Merger with Clover Leaf Capital Corp., with a focus and mission to own and produce events, festivals, and entertainment alongside its evolving primary and secondary ticketing technologies. Pursuant to the Merger Agreement, the entertainment segment will become a separate publicly traded Company while the video and revenue cycle management segments will be retained by Digital Ally, Inc. Based on the uncertainties described above, the Company believes its business plan does not alleviate the existence of substantial doubt about its ability to continue as a going concern within one year from the date of the issuance of these consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-22200000

-29700000

-117700000

66600000

10300000

NOTE 2. CONCENTRATION OF CREDIT RISK AND MAJOR CUSTOMERS Financial instruments that potentially subject the Company to concentrations of credit risk consist of accounts receivable. Sales to domestic customers are typically made on credit and the Company generally does not require collateral while sales to international customers require payment before shipment or backing by an irrevocable letter or credit. The Company performs ongoing credit evaluations of its customers’ financial condition and maintains an allowance for estimated losses. Accounts are written off when deemed uncollectible and accounts receivable are presented net of an allowance for doubtful accounts. The allowance for doubtful accounts totaled $200,668 as of December 31, 2023 and $152,736 as of December 31, 2022. The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with major financial institutions. At December 31, 2023 and 2022, the uninsured balance amounted to $29,700 and $2,495,189, respectively. The Company uses primarily a network of unaffiliated distributors for international sales and an employee-based direct sales force for domestic sales. No international distributor individually exceeded <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__srt--MajorCustomersAxis__custom--NoIndividualDistributorMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zi5QdDgZYXX3" title="Concentration risk percentage">10% of total revenues. No one individual customer receivable balance exceeded <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__srt--MajorCustomersAxis__custom--NoOneIndividualCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEs8yZEuJ88j" title="Concentration risk percentage">10% of total accounts receivable as of December 31, 2023. The Company’s video solutions segment purchases finished circuit boards and other proprietary component parts from suppliers located in the United States and on a limited basis from Asia. Although the Company obtains certain of these components from single source suppliers, it generally owns all tooling and management has located alternative suppliers to reduce the risk in most cases to supplier problems that could result in significant production delays. The Company has not historically experienced significant supply disruptions from any of its principal vendors and does not anticipate future supply disruptions. The Company acquires most of its components on a purchase order basis and does not have long-term contracts with its suppliers.

200668

152736

250000

29700

2495189

0.10

NOTE 3. ACCOUNTS RECEIVABLE – ALLOWANCE FOR DOUBTFUL ACCOUNTS The allowance for doubtful accounts receivable was comprised of the following for the years ended December 31, 2023 and 2022: SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Beginning balance</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20231231_zvt3BahvOvPf" style="width: 16%; color: Black; text-align: right" title="Beginning balance">152,736</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20220101__20221231_zMv1qlm6Xgoe" style="width: 16%; color: Black; text-align: right" title="Beginning balance">113,234</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Provision for bad debts</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_ecustom--ProvisionForBadDebts_c20230101__20231231_zpq93v9D2zTl" style="color: Black; text-align: right" title="Provision for bad debts">84,446</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--ProvisionForBadDebts_c20220101__20221231_zU1W0zHkKOx1" style="color: Black; text-align: right" title="Provision for bad debts">126,018</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Charge-offs to allowance, net of recoveries</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_c20230101__20231231_zW9mbq6wq4G" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charge-offs to allowance, net of recoveries">(36,514</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_c20220101__20221231_zATJL1GVGZhd" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charge-offs to allowance, net of recoveries">(86,516</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Ending balance</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20231231_zE8GexmAiwjj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">200,668</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20220101__20221231_zJYgczQA8K55" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">152,736</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

The allowance for doubtful accounts receivable was comprised of the following for the years ended December 31, 2023 and 2022: SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Beginning balance</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20231231_zvt3BahvOvPf" style="width: 16%; color: Black; text-align: right" title="Beginning balance">152,736</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20220101__20221231_zMv1qlm6Xgoe" style="width: 16%; color: Black; text-align: right" title="Beginning balance">113,234</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Provision for bad debts</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_ecustom--ProvisionForBadDebts_c20230101__20231231_zpq93v9D2zTl" style="color: Black; text-align: right" title="Provision for bad debts">84,446</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--ProvisionForBadDebts_c20220101__20221231_zU1W0zHkKOx1" style="color: Black; text-align: right" title="Provision for bad debts">126,018</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Charge-offs to allowance, net of recoveries</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_c20230101__20231231_zW9mbq6wq4G" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charge-offs to allowance, net of recoveries">(36,514</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_c20220101__20221231_zATJL1GVGZhd" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charge-offs to allowance, net of recoveries">(86,516</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Ending balance</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20231231_zE8GexmAiwjj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">200,668</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20220101__20221231_zJYgczQA8K55" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">152,736</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

152736

113234

84446 126018

36514

86516

200668

152736

NOTE 4. OTHER RECEIVABLES Other receivables were the following at December 31, 2023 and December 31, 2022: SCHEDULE OF OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: justify"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zPQZJ5XGTZSl" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_znWCDhn6yTrk" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--NotesReceivableGross_iI_maAAORNzdjl_z4U5rlE4bkjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Notes receivable</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">150,154</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">1,598,340</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LeaseReceivable_iI_maAAORNzdjl_z8BUG0XW5mqf" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Lease receivable, net</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,940,261</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,339,799</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesGrossCurrent_iI_maAAORNzdjl_zEtIzz12mkAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">17,219</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">138,383</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iTI_mtAAORNzdjl_zXh31SwBBss9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total other receivables</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,107,634 </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,076,522</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Notes receivable decreased by over $1.4 million at December 31, 2023 compared to December 31, 2022, primarily due to payments on a note receivable issued by the Company during 2022. The Company entered into a promissory note, through its entertainment segment, as part of a co-marketing agreement, with a principal amount of $3,000,000. Principal payment, since its inception, on this promissory note totaled $2,849,846 as of December 31, 2023, resulting in a remaining balance of $150,154 maturing December 31, 2023. Lease receivable increased by $0.6 million primarily due to increased sales under the Company’s subscription model during 2023. The Company determines if an allowance for doubtful accounts by regularly evaluating notes receivable and individual customer lease receivables, by considering a customer’s financial condition, credit history, and current economic conditions. The Company recorded an allowance of $5,000 and $-0- for the years ended December 31, 2023 and 2022. Other receivables relate to a related party receivable further described in Note 19. Other receivables were the following at December 31, 2023 and December 31, 2022: SCHEDULE OF OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: justify"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zPQZJ5XGTZSl" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_znWCDhn6yTrk" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--NotesReceivableGross_iI_maAAORNzdjl_z4U5rlE4bkjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Notes receivable</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">150,154</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">1,598,340</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LeaseReceivable_iI_maAAORNzdjl_z8BUG0XW5mqf" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Lease receivable, net</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,940,261</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,339,799</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesGrossCurrent_iI_maAAORNzdjl_zEtIzz12mkAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">17,219</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">138,383</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iTI_mtAAORNzdjl_zXh31SwBBss9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total other receivables</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,107,634 </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,076,522</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

150154

1598340

2940261 2339799

17219

138383

3107634

4076522

1400000

3000000

2849846

150154

600000

5000

NOTE 5. INVENTORIES Inventories consisted of the following at December 31, 2023 and 2022: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zCY7rUyxVkY4" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zKAT2iJ5K9B7" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzK1c_zg8AIZn8Mjs4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Raw material and component parts– video solutions segment</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">3,044,653</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">4,509,165</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzK1c_zygW9ePLll64" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Work-in-process– video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">20,396</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,164</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InventoryFinishedGoodsVideoSolutions_iI_pp0p0_maIGzK1c_zQUNucU0hgBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Finished goods – video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,623,489</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">6,846,091</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinishedGoodsEntertainmentSegment_iI_pp0p0_maIGzK1c_zavyESVz4R47" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Finished goods – entertainment segment</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">699,204</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">970,527</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzK1c_maINzSbr_zeVHeqhVMWPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Subtotal</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,387,742</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">12,328,947</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InventoryValuationReservesVideoSolutions_iNI_pp0p0_di_msINzSbr_z2TMeQ6HsS82" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Reserve for excess and obsolete inventory– video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">(4,355,666</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">(5,230,261</td><td style="color: Black; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReserveForExcessAndObsoleteInventoryEntertainmentSegment_iNI_pp0p0_di_msINzSbr_z7U2f4FzRm6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Reserve for excess and obsolete inventory – entertainment segment</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(186,795</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(259,280</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_pp0p0_mtINzSbr_z524dWNdc4Yh" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,845,281</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,839,406</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Finished goods inventory includes units held by potential customers and sales agents for test and evaluation purposes. The cost of such units totaled $42,797 and $171,071 as of December 31, 2023 and 2022, respectively.

Inventories consisted of the following at December 31, 2023 and 2022: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zCY7rUyxVkY4" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zKAT2iJ5K9B7" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzK1c_zg8AIZn8Mjs4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Raw material and component parts– video solutions segment</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">3,044,653</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">4,509,165</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzK1c_zygW9ePLll64" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Work-in-process– video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">20,396</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,164</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InventoryFinishedGoodsVideoSolutions_iI_pp0p0_maIGzK1c_zQUNucU0hgBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Finished goods – video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,623,489</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">6,846,091</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinishedGoodsEntertainmentSegment_iI_pp0p0_maIGzK1c_zavyESVz4R47" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Finished goods – entertainment segment</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">699,204</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">970,527</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzK1c_maINzSbr_zeVHeqhVMWPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Subtotal</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,387,742</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">12,328,947</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InventoryValuationReservesVideoSolutions_iNI_pp0p0_di_msINzSbr_z2TMeQ6HsS82" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Reserve for excess and obsolete inventory– video solutions segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">(4,355,666</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">(5,230,261</td><td style="color: Black; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReserveForExcessAndObsoleteInventoryEntertainmentSegment_iNI_pp0p0_di_msINzSbr_z7U2f4FzRm6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Reserve for excess and obsolete inventory – entertainment segment</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(186,795</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(259,280</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_pp0p0_mtINzSbr_z524dWNdc4Yh" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,845,281</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,839,406</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

3044653

4509165

20396

3164

4623489 6846091 699204 970527

8387742

12328947

4355666 5230261 186795 259280

3845281

6839406

42797

171071

NOTE 6. PREPAID EXPENSES <p id="xdx_89A_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zaBdPtR8IZd6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Prepaid expenses were the following at December 31, 2023 and 2022: SCHEDULE OF PREPAID EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_z0EpndClxoY5" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_z9xAvvfSxQB8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--PrepaidInventory_iI_maPECzVvZ_zO5vfHQcJ6a9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Prepaid inventory</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">5,318,939</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">6,110,321</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidAdvertising_iI_maPECzVvZ_z0tJYDwp7AQ8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Prepaid advertising</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">612,292</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,931,628</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzVvZ_z8DNn3WbRRvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">435,137</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">424,464</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzVvZ_zvlDhthidjii" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total prepaid expenses</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,366,368</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">8,466,413</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Prepaid expenses decreased by approximately $2.1 million primarily due to a decline in prepaid inventory purchases and advertising in 2023.

<p id="xdx_89A_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zaBdPtR8IZd6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Prepaid expenses were the following at December 31, 2023 and 2022: SCHEDULE OF PREPAID EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_z0EpndClxoY5" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_z9xAvvfSxQB8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--PrepaidInventory_iI_maPECzVvZ_zO5vfHQcJ6a9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Prepaid inventory</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">5,318,939</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">6,110,321</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidAdvertising_iI_maPECzVvZ_z0tJYDwp7AQ8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Prepaid advertising</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">612,292</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,931,628</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzVvZ_z8DNn3WbRRvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">435,137</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">424,464</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzVvZ_zvlDhthidjii" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total prepaid expenses</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,366,368</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">8,466,413</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

5318939 6110321

612292

1931628

435137

424464

6366368

8466413

2100000

NOTE 7. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at December 31, 2023 and 2022: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Estimated Useful Life</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231_zJ3HGVOFDMwh" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231_ze1e1OFj2Pz9" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--Building_iI_pp0p0_maPPAEGzEav_z9ASI3BnJ1N7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; color: Black">Building</td><td style="width: 2%; color: Black"> </td> <td style="width: 14%; color: Black; text-align: center">25 years</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">4,537,037</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">4,537,037</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Land_iI_pp0p0_maPPAEGzEav_zXjoW5tGYUs8" style="vertical-align: bottom; background-color: White"> <td style="color: Black">Land</td><td style="color: Black"> </td> <td style="color: Black; text-align: center">Infinite</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">739,734</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">739,734</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzEav_zOYeTpWZMui5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Office furniture, fixtures, equipment, and aircraft</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zb6Y1OBg0HXg" title="Estimated Useful Life">3-<span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_z5CYbgDouGb3" title="Estimated Useful Life">20 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,065,092</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,048,169</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzEav_zzuQLO9pF5H9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Warehouse and production equipment</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MinimumMember_zzfFz5Ls4RBf" title="Estimated Useful Life">3-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MaximumMember_zr3UipM8mLn4" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">29,055</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">51,302</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DemonstrationAndTradeshowEquipmentGross_iI_pp0p0_maPPAEGzEav_zQsSWuNBjCL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Demonstration and tradeshow equipment</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MinimumMember_zCME1qCZoNs6" title="Estimated Useful Life">3-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MaximumMember_zclBR9F58NZ8" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">87,987</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">72,341</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BuildingsAndImprovementsGross_iI_pp0p0_maPPAEGzEav_zvMRTQtWOy73" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Building improvements</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MinimumMember_zDgayhJsbbgi" title="Estimated Useful Life">5-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MaximumMember_zATkBBa7Alc8" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,328,654</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,334,374</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzEav_maPPAENzyT5_zGWlm8FNnPda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Total cost</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,787,559</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,782,957</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzyT5_zfjqPtFm2gA6" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="color: Black; text-align: center; padding-bottom: 1.5pt"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(1,503,857</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(884,271</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzyT5_zmkEdHy9FOLh" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Net property, plant and equipment</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="color: Black; text-align: center; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">7,283,702</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">7,898,686</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Depreciation and amortization of property, plant and equipment aggregated $711,103 and $614,121 for the years ended December 31, 2023 and 2022, respectively. The cost and accumulated depreciation related to assets sold or retired are removed from the accounts and any gain or loss is credited or charged to income. The Company retired fixed assets during 2023 totaling $89,562 resulting in no gain or loss for the year ended December 31, 2023 on the Company’s Consolidated Statement of Operations. The Company retired fixed assets during 2022 totaling $549,104 resulting in a gain on sale of assets of $212,831 for the year ended December 31, 2022 on the Company’s Consolidated Statement of Operations.

Property, plant and equipment consisted of the following at December 31, 2023 and 2022: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Estimated Useful Life</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231_zJ3HGVOFDMwh" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231_ze1e1OFj2Pz9" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--Building_iI_pp0p0_maPPAEGzEav_z9ASI3BnJ1N7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; color: Black">Building</td><td style="width: 2%; color: Black"> </td> <td style="width: 14%; color: Black; text-align: center">25 years</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">4,537,037</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">4,537,037</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Land_iI_pp0p0_maPPAEGzEav_zXjoW5tGYUs8" style="vertical-align: bottom; background-color: White"> <td style="color: Black">Land</td><td style="color: Black"> </td> <td style="color: Black; text-align: center">Infinite</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">739,734</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">739,734</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzEav_zOYeTpWZMui5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Office furniture, fixtures, equipment, and aircraft</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zb6Y1OBg0HXg" title="Estimated Useful Life">3-<span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_z5CYbgDouGb3" title="Estimated Useful Life">20 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,065,092</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,048,169</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzEav_zzuQLO9pF5H9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Warehouse and production equipment</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MinimumMember_zzfFz5Ls4RBf" title="Estimated Useful Life">3-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MaximumMember_zr3UipM8mLn4" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">29,055</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">51,302</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DemonstrationAndTradeshowEquipmentGross_iI_pp0p0_maPPAEGzEav_zQsSWuNBjCL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Demonstration and tradeshow equipment</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MinimumMember_zCME1qCZoNs6" title="Estimated Useful Life">3-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MaximumMember_zclBR9F58NZ8" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">87,987</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">72,341</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BuildingsAndImprovementsGross_iI_pp0p0_maPPAEGzEav_zvMRTQtWOy73" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Building improvements</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MinimumMember_zDgayhJsbbgi" title="Estimated Useful Life">5-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MaximumMember_zATkBBa7Alc8" title="Estimated Useful Life">7 years</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,328,654</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,334,374</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzEav_maPPAENzyT5_zGWlm8FNnPda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Total cost</td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,787,559</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">8,782,957</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzyT5_zfjqPtFm2gA6" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="color: Black; text-align: center; padding-bottom: 1.5pt"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(1,503,857</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(884,271</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzyT5_zmkEdHy9FOLh" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Net property, plant and equipment</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="color: Black; text-align: center; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">7,283,702</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">7,898,686</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

P25Y

4537037 4537037

739734

P3Y

P20Y

2065092

2048169

P3Y

P7Y

29055

51302

P3Y

P7Y

87987 72341

P5Y

P7Y

1328654

1334374

8787559

8782957

1503857

884271

7283702

7898686

711103

614121

89562

549104

212831

NOTE 8. GOODWILL AND OTHER INTANGIBLE ASSETS Intangible assets consisted of the following at December 31, 2023 and 2022: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Amortized intangible assets:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; color: Black; text-align: left">Licenses (video solutions segment)</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zy8cQLuxCMeb" style="width: 6%; color: Black; text-align: right" title="Gross value">225,545</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zdmeEJ6TVXRb" style="width: 6%; color: Black; text-align: right" title="Accumulated amortization">89,887</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zfYmXWrQXvZk" style="width: 6%; color: Black; text-align: right" title="Net carrying value">135,658</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zb6O4UPwbs7" style="width: 6%; color: Black; text-align: right" title="Gross value">211,183</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_ztPUJPxxXx0a" style="width: 6%; color: Black; text-align: right" title="Accumulated amortization">80,378</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zp8tMc9giUb4" style="width: 6%; color: Black; text-align: right" title="Net carrying value">130,805</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Patents and trademarks (video solutions segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_z9Ga8rz3nODj" style="color: Black; text-align: right" title="Gross value">483,521</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zS8y3xIhAIP2" style="color: Black; text-align: right" title="Accumulated amortization">266,403</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zi3qY3sCC815" style="color: Black; text-align: right" title="Net carrying value">217,118</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zx2EEiVhdlb7" style="color: Black; text-align: right" title="Gross value">472,077</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zOW9hfpLzaq8" style="color: Black; text-align: right" title="Accumulated amortization">305,021</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zTkJJRdJkgu4" style="color: Black; text-align: right" title="Net carrying value">167,056</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Sponsorship agreement network (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zrYLjzxpB846" style="color: Black; text-align: right" title="Gross value">5,600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zI4pZ0sz2Dka" style="color: Black; text-align: right" title="Accumulated amortization">2,613,333</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zQgUWINmCVS6" style="color: Black; text-align: right" title="Net carrying value">2,986,667</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zXutODUrYT04" style="color: Black; text-align: right" title="Gross value">5,600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zImIXNuZZ5z9" style="color: Black; text-align: right" title="Accumulated amortization">1,493,333</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zdV22C1MKXrf" style="color: Black; text-align: right" title="Net carrying value">4,106,667</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">SEO content (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zrwa4Ls6tFDh" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zZrOqvjGF08e" style="color: Black; text-align: right" title="Accumulated amortization">350,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zVw9dyxJtFhl" style="color: Black; text-align: right" title="Net carrying value">250,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zP7f3KUcLNej" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zg4c44pzw529" style="color: Black; text-align: right" title="Accumulated amortization">200,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_znB6EFSBrJbc" style="color: Black; text-align: right" title="Net carrying value">400,000</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify">Personal seat licenses (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zMOQt4SrHeLg" style="color: Black; text-align: right" title="Gross value">180,081</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zzSOl4O6TxZg" style="color: Black; text-align: right" title="Accumulated amortization">14,004</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z3PNmqakZu0e" style="color: Black; text-align: right" title="Net carrying value">166,077</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z1O66a4h6GF2" style="color: Black; text-align: right" title="Gross value">180,081</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z9BjyBMCGuvg" style="color: Black; text-align: right" title="Accumulated amortization">8,001</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zF2lZkMV8GL8" style="color: Black; text-align: right" title="Net carrying value">172,080</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Website enhancements (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z4LvovrIbGD3" style="color: Black; text-align: right" title="Gross value">13,500</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_ztQyhHw38vf7" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zX3hnu68tCtf" style="color: Black; text-align: right" title="Net carrying value">13,500</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zrX8QOK4Htv4" style="color: Black; text-align: right" title="Gross value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_znBscnVPPaag" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zps7v4Bc7Vbb" style="color: Black; text-align: right" title="Net carrying value">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Client agreements (revenue cycle management segments)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_z5DCSahlnD2b" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">999,034</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zIyEbPXur0P9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">226,768</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zxj5O68eHTDa" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">772,266</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zOPLwTsZKBPf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">999,034</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zAOjTbsHR2w2" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">126,864</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zBJmganBD8h7" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">872,170</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zlZibZCgRe2e" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">8,101,681</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zc2YPPo7nmZd" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zbFItouTvJbj" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">4,541,286</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zp8I24jdZoTk" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">8,062,375</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zwaMmOalxMR" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">2,213,597</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zJBKTrYKzdCi" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">5,848,778</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Indefinite life intangible assets:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Goodwill (entertainment and revenue cycle management segments)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z2QGHpcw8W1e" style="color: Black; text-align: right" title="Gross value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zoWvJjL30C15" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zA5LlcgKxTK6" style="color: Black; text-align: right" title="Net carrying value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zOEbT3D9Smm9" style="color: Black; text-align: right" title="Gross value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zJenr7PApvrh" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zNzKB7gzVZG2" style="color: Black; text-align: right" title="Net carrying value">11,367,514</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Trade name (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z1000Z7N7Jt2" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z6DKc1QWl1U3" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z2o3aT1sQlq" style="color: Black; text-align: right" title="Net carrying value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_zPqlMi6B9BTd" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_zIFdJwfvfH0b" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z2NSKqCx1CE1" style="color: Black; text-align: right" title="Net carrying value">600,000</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify; padding-bottom: 1.5pt">Patents and trademarks pending (video solutions segment)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zP3tNBHBFbie" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">1,622</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_z8cfGeTyhCi3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zfgrDhIAjKlh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">1,622</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zZQLeEhl831" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">56,678</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zE8gmQFAAk0c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zkZJFRHxaHVg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">56,678</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_zLEdoMCeyTRg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Gross value">20,070,817</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231_zaTvvyeZeFC4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231_znN3KEuksivl" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Net carrying value">16,510,422</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zyK9iBKKMqb1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Gross value">20,086,567</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zMOvAZZmuyHj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Accumulated amortization">2,213,597</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231_zyYVT8zVtd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Net carrying value">17,872,970</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense. Amortization expense for the years ended December 31, 2023 and 2022 was $1,507,134 and $1,562,558, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December 31, 2023, and thereafter is as follows: SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"></td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231_zX1SP7zIHo7c" style="border-bottom: black 1pt solid; text-align: center; color: Black">Year ending December 31:</td><td style="padding-bottom: 1.5pt; color: Black"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzAm6_zE1jy4vSy991" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year I</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzAm6_zuTW1Iiq2GN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">1,502,013</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzAm6_zUlzlmhziRdd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year II</td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">1,502,013</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzAm6_zigw7WEa1KD9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,409,517</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzAm6_zSpDoDPRvRei" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year III</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,409,517</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzAm6_zAVsOHxUCdj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">904,979</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzAm6_z9kH15FsA2Xh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year IV</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">904,979</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzAm6_zLT9Wqlw0upj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">112,965</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzAm6_zoZhLlTtUScc" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year V</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">112,965</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzAm6_zgghlcMRVAR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2028 and thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">611,810</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzAm6_zbOmR9dNfPla" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Year VI</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">611,810</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzAm6_zGGTMeiT8iKe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,541,284</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

Intangible assets consisted of the following at December 31, 2023 and 2022: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Amortized intangible assets:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; color: Black; text-align: left">Licenses (video solutions segment)</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zy8cQLuxCMeb" style="width: 6%; color: Black; text-align: right" title="Gross value">225,545</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zdmeEJ6TVXRb" style="width: 6%; color: Black; text-align: right" title="Accumulated amortization">89,887</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zfYmXWrQXvZk" style="width: 6%; color: Black; text-align: right" title="Net carrying value">135,658</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zb6O4UPwbs7" style="width: 6%; color: Black; text-align: right" title="Gross value">211,183</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_ztPUJPxxXx0a" style="width: 6%; color: Black; text-align: right" title="Accumulated amortization">80,378</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zp8tMc9giUb4" style="width: 6%; color: Black; text-align: right" title="Net carrying value">130,805</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Patents and trademarks (video solutions segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_z9Ga8rz3nODj" style="color: Black; text-align: right" title="Gross value">483,521</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zS8y3xIhAIP2" style="color: Black; text-align: right" title="Accumulated amortization">266,403</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zi3qY3sCC815" style="color: Black; text-align: right" title="Net carrying value">217,118</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zx2EEiVhdlb7" style="color: Black; text-align: right" title="Gross value">472,077</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zOW9hfpLzaq8" style="color: Black; text-align: right" title="Accumulated amortization">305,021</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zTkJJRdJkgu4" style="color: Black; text-align: right" title="Net carrying value">167,056</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Sponsorship agreement network (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zrYLjzxpB846" style="color: Black; text-align: right" title="Gross value">5,600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zI4pZ0sz2Dka" style="color: Black; text-align: right" title="Accumulated amortization">2,613,333</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zQgUWINmCVS6" style="color: Black; text-align: right" title="Net carrying value">2,986,667</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zXutODUrYT04" style="color: Black; text-align: right" title="Gross value">5,600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zImIXNuZZ5z9" style="color: Black; text-align: right" title="Accumulated amortization">1,493,333</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zdV22C1MKXrf" style="color: Black; text-align: right" title="Net carrying value">4,106,667</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">SEO content (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zrwa4Ls6tFDh" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zZrOqvjGF08e" style="color: Black; text-align: right" title="Accumulated amortization">350,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zVw9dyxJtFhl" style="color: Black; text-align: right" title="Net carrying value">250,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zP7f3KUcLNej" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zg4c44pzw529" style="color: Black; text-align: right" title="Accumulated amortization">200,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_znB6EFSBrJbc" style="color: Black; text-align: right" title="Net carrying value">400,000</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify">Personal seat licenses (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zMOQt4SrHeLg" style="color: Black; text-align: right" title="Gross value">180,081</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zzSOl4O6TxZg" style="color: Black; text-align: right" title="Accumulated amortization">14,004</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z3PNmqakZu0e" style="color: Black; text-align: right" title="Net carrying value">166,077</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z1O66a4h6GF2" style="color: Black; text-align: right" title="Gross value">180,081</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_z9BjyBMCGuvg" style="color: Black; text-align: right" title="Accumulated amortization">8,001</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zF2lZkMV8GL8" style="color: Black; text-align: right" title="Net carrying value">172,080</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Website enhancements (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z4LvovrIbGD3" style="color: Black; text-align: right" title="Gross value">13,500</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_ztQyhHw38vf7" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zX3hnu68tCtf" style="color: Black; text-align: right" title="Net carrying value">13,500</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zrX8QOK4Htv4" style="color: Black; text-align: right" title="Gross value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_znBscnVPPaag" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zps7v4Bc7Vbb" style="color: Black; text-align: right" title="Net carrying value">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Client agreements (revenue cycle management segments)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_z5DCSahlnD2b" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">999,034</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zIyEbPXur0P9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">226,768</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zxj5O68eHTDa" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">772,266</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zOPLwTsZKBPf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">999,034</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zAOjTbsHR2w2" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">126,864</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementRevenueCycleMember_zBJmganBD8h7" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">872,170</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zlZibZCgRe2e" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">8,101,681</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zc2YPPo7nmZd" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zbFItouTvJbj" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">4,541,286</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zp8I24jdZoTk" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">8,062,375</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zwaMmOalxMR" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">2,213,597</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--AmortizedIntangibleAssetsMember_zJBKTrYKzdCi" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">5,848,778</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Indefinite life intangible assets:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Goodwill (entertainment and revenue cycle management segments)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z2QGHpcw8W1e" style="color: Black; text-align: right" title="Gross value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zoWvJjL30C15" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zA5LlcgKxTK6" style="color: Black; text-align: right" title="Net carrying value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zOEbT3D9Smm9" style="color: Black; text-align: right" title="Gross value">11,367,514</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zJenr7PApvrh" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zNzKB7gzVZG2" style="color: Black; text-align: right" title="Net carrying value">11,367,514</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Trade name (entertainment segment)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z1000Z7N7Jt2" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z6DKc1QWl1U3" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z2o3aT1sQlq" style="color: Black; text-align: right" title="Net carrying value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_zPqlMi6B9BTd" style="color: Black; text-align: right" title="Gross value">600,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_zIFdJwfvfH0b" style="color: Black; text-align: right" title="Accumulated amortization">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameMember_z2NSKqCx1CE1" style="color: Black; text-align: right" title="Net carrying value">600,000</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify; padding-bottom: 1.5pt">Patents and trademarks pending (video solutions segment)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zP3tNBHBFbie" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">1,622</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_z8cfGeTyhCi3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zfgrDhIAjKlh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">1,622</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zZQLeEhl831" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Gross value">56,678</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zE8gmQFAAk0c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Accumulated amortization">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231__us-gaap--FairValueByAssetClassAxis__custom--UnAmortizedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zkZJFRHxaHVg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Net carrying value">56,678</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20231231_zLEdoMCeyTRg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Gross value">20,070,817</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20231231_zaTvvyeZeFC4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20231231_znN3KEuksivl" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Net carrying value">16,510,422</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zyK9iBKKMqb1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Gross value">20,086,567</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_zMOvAZZmuyHj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Accumulated amortization">2,213,597</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_pp0p0_c20221231_zyYVT8zVtd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Net carrying value">17,872,970</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

225545

89887

135658

211183

80378

130805

483521

266403

217118

472077

305021

167056

5600000

2613333

2986667

5600000

1493333

4106667

600000

350000

250000

600000

200000

400000

180081

14004

166077

180081

8001

172080

13500

999034

226768

772266

999034

126864

872170

8101681

3560395

4541286

8062375

2213597

5848778

11367514

600000

1622

56678

20070817

3560395

16510422

20086567

2213597

17872970

1507134

1562558

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"></td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231_zX1SP7zIHo7c" style="border-bottom: black 1pt solid; text-align: center; color: Black">Year ending December 31:</td><td style="padding-bottom: 1.5pt; color: Black"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzAm6_zE1jy4vSy991" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year I</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzAm6_zuTW1Iiq2GN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">1,502,013</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzAm6_zUlzlmhziRdd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year II</td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td style="color: Black; text-align: right">1,502,013</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzAm6_zigw7WEa1KD9" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,409,517</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzAm6_zSpDoDPRvRei" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year III</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,409,517</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzAm6_zAVsOHxUCdj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">904,979</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzAm6_z9kH15FsA2Xh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year IV</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">904,979</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzAm6_zLT9Wqlw0upj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">112,965</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzAm6_zoZhLlTtUScc" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year V</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">112,965</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzAm6_zgghlcMRVAR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2028 and thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">611,810</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzAm6_zbOmR9dNfPla" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Year VI</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">611,810</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzAm6_zGGTMeiT8iKe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,541,284</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1502013

1409517

904979

112965

611810

4541284

NOTE 9. OTHER ASSETS Other assets were the following at December 31, 2023 and December 31, 2022: SCHEDULE OF OTHER ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: justify"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zZZV89ipegul" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_zbwGTwWMivS8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_401_ecustom--LeaseReceivableNoncurrent_iI_maOANzY1g_zPzt3NEwIoa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Lease receivable</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">6,095,050</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">4,700,923</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SponsorshipNetworkNoncurrent_iI_maOANzY1g_zPA5FE3cMkNl" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Sponsorship network</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">116,828</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RestrictedCashNoncurrent_iI_maOANzY1g_zVmqZjcxU53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Restricted Cash</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">97,600</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherAssetsMiscellaneousNoncurrent_iI_maOANzY1g_zInPPsAzgdQg" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">404,382</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">337,930</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherAssetsNoncurrent_iTI_mtOANzY1g_zaWQrmQUVI66" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total other assets</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,597,032</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">5,155,681</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

Other assets were the following at December 31, 2023 and December 31, 2022: SCHEDULE OF OTHER ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: justify"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zZZV89ipegul" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231_zbwGTwWMivS8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_401_ecustom--LeaseReceivableNoncurrent_iI_maOANzY1g_zPzt3NEwIoa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Lease receivable</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">6,095,050</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">4,700,923</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SponsorshipNetworkNoncurrent_iI_maOANzY1g_zPA5FE3cMkNl" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Sponsorship network</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">116,828</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RestrictedCashNoncurrent_iI_maOANzY1g_zVmqZjcxU53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Restricted Cash</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">97,600</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherAssetsMiscellaneousNoncurrent_iI_maOANzY1g_zInPPsAzgdQg" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">404,382</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">337,930</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherAssetsNoncurrent_iTI_mtOANzY1g_zaWQrmQUVI66" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total other assets</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,597,032</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">5,155,681</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

6095050 4700923 116828

97600

404382

337930

6597032

5155681

NOTE 10. DEBT OBLIGATIONS Debt obligations is comprised of the following: SUMMARY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zXUZpp1PQ8te" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_zzmh8bGK37qd" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentFaceAmount_iI_maLTDzJq7_zHLf5nqxRDDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Economic injury disaster loan (EIDL)</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">147,781</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">150,000</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_maLTDzJq7_zcv1Jw4F2eUj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">129,651</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">388,955</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityOne_iI_maLTDzJq7_zcLghgsNCCe1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">58,819</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">176,456</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--BusinessCombinationContingentConsiderationLiabilityTwo_iI_maLTDzJq7_zmRj1jZVv9h4" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">208,083</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityThree_iI_maLTDzJq7_zXaW37RCFzY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,346</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RevolvingLoanAgreement_iI_maLTDzJq7_z8H51bL1Ilr8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Revolving Loan Agreement</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,880,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CommercialExtensionOfCreditEntertainmentSegment_iI_maLTDzJq7_z4gyEZskalP" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Commercial Extension of Credit- Entertainment Segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">87,928</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--MerchantAdvances_iI_maLTDzJq7_zMVxfO9wvKQe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Merchant Advances</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">1,350,000</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzJq7_z19MVtlkRmP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; color: Black; text-align: left">Unamortized debt issuance costs</td><td style="padding-bottom: 1.5pt; color: Black"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(540,429</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="padding-bottom: 1.5pt; color: Black"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iTI_mtLTDzJq7_z0kOUt7kMvu2" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Debt obligations</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">6,113,750</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">927,840</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtCurrent_iI_zZIjDaBtIwDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Less: current maturities of debt obligations</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">1,260,513</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">485,373</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_z2n3xC5lHNfl" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Debt obligations, long-term</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,853,237</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">442,467</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Debt obligations mature as follows as of December 31, 2023: SCHEDULE OF MATURITY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zzIqKev8Ye2b" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zxZpuJy1d4S6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year one</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zlUsNB2ABgig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">1,260,513</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_z0QQOxi11qNj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,712,154</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zJ58L2RtHB1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,542</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTc2_zUnSPjtyiXy5" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,677</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTc2_zgiZ0yll8Xu2" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year five</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,677</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_zGPCqvs5CKY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2028 and thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">133,864</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTc2_zqVGVSysAdA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,113,750</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> 2020 Small Business Administration Notes. On May 12, 2020, the Company received $<span id="xdx_906_eus-gaap--ProceedsFromLoans_pp0p0_c20200510__20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zOxnBCecMzZb" title="Proceeds from loans">150,000 in loan funding from the SBA under the EIDL program administered by the SBA, which program was expanded pursuant to the recently enacted CARES Act. The EIDL is evidenced by an unsecured promissory note, dated May 8, 2020, in the original principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zZbiGeGUbJHg" title="Debt instrument face amount">150,000 with the SBA, the lender. Under the terms of the note issued under the EIDL program, interest accrues on the outstanding principal at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zOa1vxSvUIS8" title="Debt instrument interest rate">3.75% per annum. The term of such note is thirty years, though it may be payable sooner upon an event of default under such note. Monthly principal and interest payments began in November 2022, after being deferred for thirty months after the date of disbursement and total $<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_c20200510__20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zMAfEbGGGO4k" title="Monthly principal payments">731.00 per month thereafter. Such note may be prepaid in part or in full, at any time, without penalty. The Company granted the secured party a continuing interest in and to any and all collateral, including but not limited to tangible and intangible personal property. The Company made principal payments of $2,219 and $-0- for the years ended December 31, 2023 and 2022 and recorded interest expense of $5,606 in 2023. Contingent Consideration Promissory Notes On June 30, 2021, Nobility Healthcare, a subsidiary of the Company, issued a contingent consideration promissory note (the “June Contingent Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “June Seller”) of $350,000. The Contingent Note has a three-year term and bears interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210630__us-gaap--DebtInstrumentAxis__custom--JuneContingentNoteMember_zz6bvWp2wuya" title="Debt instrument stated percentage">3.00% per annum. Quarterly principal and interest payments are deferred for six months and is due in equal quarterly installments on the seventh business day of each quarter. The principal amount of the June Contingent Note is subject to an earn-out adjustment, being the difference between the $975,000 (the “June Projected Revenue”) and the cash basis revenue (the “June Measurement Period Revenue”) collected by the June Seller in its normal course of business from the clients existing on June 30, 2021, during the period from October 1, 2021 through September 30, 2022 (the “June Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the June Measurement Period Revenue is less than the June Projected Revenue, such amount will be subtracted from the principal balance of this June Contingent Note on a dollar-for-dollar basis. If the June Measurement Period Revenue is more than the June Projected Revenue, such amount will be added to the principal balance of this June Contingent Note on a dollar-for-dollar basis. In no event will the principal balance of this June Contingent Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be to zero. There are no limits to the increases to the principal balance of the June Contingent Note as a result of the earn-out adjustments. The June Contingent Payment Note is considered to be additional purchase price, therefore the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition. Management has recorded the contingent consideration promissory note at its estimated fair value of $350,000 at the acquisition date. Principal payments, since its inception, on this contingent consideration promissory note totaled $232,134. The estimated fair value of the June Contingent Note at December 31, 2023 is $58,819, representing a decrease in its estimated fair value of $117,637 as compared to its estimated fair value as of December 31, 2022. This reduction only relates to the principal payments made for the year ended December 31, 2023. Therefore, the Company recorded a gain of $-0- and $27,139 in the Consolidated Statements of Operations for the years ended December 31, 2023 and December 31, 2022, respectively. On August 31, 2021, Nobility Healthcare, issued another contingent consideration promissory note (the “August Contingent Payment Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “August Sellers”) of $650,000. The August Contingent Payment Note has a three-year term and bears interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210831__us-gaap--DebtInstrumentAxis__custom--AugustContingentPaymentNoteMember_zXdL2FvUczWk" title="Debt rate stated prcentage">3.00% per annum. Quarterly principal and interest payments are deferred for six months and is due in equal quarterly installments on the seventh business day of each quarter. The principal amount of the August Contingent Payment Note is subject to an earn-out adjustment, being the difference between the $3,000,000 (the “August Projected Revenue”) and the cash basis revenue (the “August Measurement Period Revenue”) collected by the August Sellers in its normal course of business from the clients existing on September 1, 2021, during the period from December 1, 2021 through November 30, 2022 (the “August Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the August Measurement Period Revenue is less than the August Projected Revenue, such amount will be subtracted from the principal balance of this August Contingent Payment Note on a dollar-for-dollar basis. If the August Measurement Period Revenue is more than the August Projected Revenue, such amount will be added to the principal balance of this August Contingent Payment Note on a dollar-for-dollar basis. In no event will the principal balance of this August Contingent Payment Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be to zero. There are no limits to the increases to the principal balance of the August Contingent Payment Note as a result of the earn-out adjustments. The August Contingent Payment Note is considered to be additional purchase price, therefore the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition. Management has recorded the contingent consideration promissory note at its estimated fair value of $650,000 at the acquisition date. Principal payments, since its inception, on this contingent consideration promissory note totaled $552,256. The estimated fair value of the August Contingent Note at December 31, 2023 is $129,651, representing a decrease in its estimated fair value of $259,303 as compared to is estimated fair value as of December 31, 2023. This reduction only relates to the principal payments made for the year ended December 31, 2023. Therefore, the Company recorded a loss of $-0- and $31,907 in the Consolidated Statements of Operations for the years ended December 31, 2023 and December 31, 2022, respectively. On January 1, 2022, Nobility Healthcare issued another contingent consideration promissory note (the “January Contingent Payment Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “January Sellers”) of $750,000. The January Contingent Payment Note has a two-and-a-half-year term and bears interest at a rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220102__us-gaap--DebtInstrumentAxis__custom--JanuaryContingentPaymentNoteMember_zt20EpMygUGi" title="Interest rate percentage">3.00% per annum. Quarterly principal and interest payments are deferred for seven months and is due in equal quarterly installments on the tenth business day of each quarter. The principal amount of the January Contingent Payment Note is subject to an earn-out adjustment, being the difference between $3,500,000 (the “January Projected Revenue”) and the cash basis revenue (the “January Measurement Period Revenue”) collected by the January Sellers in its normal course of business from the clients existing on January 1, 2022, during the period from April 1, 2022 through March 31, 2023 (the “January Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the January Measurement Period Revenue is less than the January Projected Revenue, such amount will be subtracted from the principal balance of this January Contingent Payment Note on a dollar-for-dollar basis. If the January Measurement Period Revenue is more than the January Projected Revenue, such amount will be added to the principal balance of this January Contingent Payment Note on a dollar-for-dollar basis. In no event will the principal balance of this January Contingent Payment Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be a reduction to zero. There are no limits to the increases to the principal balance of the January Contingent Payment Note as a result of the earn-out adjustments. On January 1, 2022, Nobility Healthcare issued another contingent consideration promissory note (the “January Contingent Payment Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “January Sellers”) of $750,000. Principal payments, since its inception, on this contingent consideration promissory note totaled $153,769. The estimated fair value of the January Contingent Note at December 31, 2023 is $-0-, representing a decrease in its estimated fair value of $<span id="xdx_906_ecustom--DecreaseInEstimatedFairValueofDebt_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--JanuaryContingentPaymentNoteMember_zSa0U5Pe41gb" title="Decrease in estimated fair value of debt">208,083 as compared to its estimated fair value as of December 31, 2022, of which $<span id="xdx_90B_ecustom--DecreaseInEstimatedFairValueofDebt_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--JanuaryContingentPaymentNoteMember_zBsxcJoDYZF3" title="Decrease in estimated fair value of debt">32,936 represents payments made during the year ended December 31, 2023. Therefore, the Company recorded a gain of $175,146 and $421,085 in the Consolidated Statements of Operations for the years ended December 31, 2023 and December 31, 2022, respectively. On February 1, 2022, Nobility Healthcare issued another contingent consideration promissory note (the “February Contingent Payment Note”) in connection with an asset purchase agreement between Nobility Healthcare and a private company (the “February Sellers”) of $105,000. The February Contingent Payment Note has a three-year term and bears interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220201__us-gaap--DebtInstrumentAxis__custom--FebruaryContingentPaymentNoteMember_zDMDHTIuGOGl" title="Stated percentage">3.00% per annum. Quarterly principal and interest payments are deferred for seven months and are due in equal quarterly installments on the tenth business day of each quarter. The principal amount of the February Contingent Payment Note is subject to an earn-out adjustment, being the difference between $440,000 (the “February Projected Revenue”) and the cash basis revenue (the “February Measurement Period Revenue”) collected by the February Sellers in its normal course of business from the clients existing on February 1, 2022, during the period from May 1, 2022 through April 30, 2023 (the “February Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the February Measurement Period Revenue is less than the February Projected Revenue, such amount will be subtracted from the principal balance of this February Contingent Payment Note on a dollar-for-dollar basis. If the February Measurement Period Revenue is more than the February Projected Revenue, such amount will be added to the principal balance of this February Contingent Payment Note on a dollar-for-dollar basis. In no event will the principal balance of this February Contingent Payment Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be a reduction to zero. There are no limits to the increases to the principal balance of the February Contingent Payment Note as a result of the earn-out adjustments. The February Contingent Payment Note is considered to be additional purchase price, therefore the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition. Management has recorded the contingent consideration promissory note at its estimated fair value of $105,000 at the acquisition date. The estimated fair value of the February Contingent Note at December 31, 2023 is $-0-, representing a decrease in its estimated fair value of $<span id="xdx_904_ecustom--DecreaseInEstimatedFairValueofDebt_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--FebruaryContingentPaymentNoteMember_zVa6sP4zgiv7" title="Decrease in estimated fair value of debt">4,347 as compared to its estimated fair value as of December 31, 2022, of which $<span id="xdx_90D_ecustom--DecreaseInEstimatedFairValueofDebt_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FebruaryContingentPaymentNoteMember_zp6enN20M3U" title="Decrease in estimated fair value of debt">1,584 represents payments made during the year ended December 31, 2023. Therefore, the Company recorded a gain of $2,763 and $100,654 in the Consolidated Statements of Operations for the years ended December 31, 2023 and 2022, respectively. Contingent consideration earn-out Agreement – TicketSmarter Acquisition On September 1, 2021, TicketSmarter, Inc., a subsidiary of the Company, issued a contingent consideration earn-out agreement (the “TicketSmarter Earn-Out”) in connection with the Stock Purchase Agreement between TicketSmarter, Inc., Goody Tickets, LLC and TicketSmarter, LLC (“TicketSmarter”) of up to $4,244,400 with a fair value at acquisition of $3,700,000. The TicketSmarter Earn-Out shall be payable with ninety percent (90%) readily available funds and ten percent (10%) in stock consideration. The principal amount of the TicketSmarter Earn-Out is subject to an earn-out adjustment, being the difference between the $2,896,829 (the “Projected EBITDA”) and the actual EBITDA (the “Measurement Period EBITDA”) generated by TicketSmarter in its normal course of business, during the period from September 1, 2021 through December 31, 2021 (the “Measurement Period”). If the Measurement Period EBITDA is less than seventy percent (70%) of the Projected EBITDA, there will be zero contingent payment. If the Measurement Period EBITDA is between seventy percent (70%) and one hundred percent (100%) of the Projected EBITDA, then a fractional amount of the contingent payment will be paid out. If the Measurement Period EBITDA is more than the Projected EBITDA, the full principal balance of this TicketSmarter Earn-Out will be paid out. In no event will the principal balance of this TicketSmarter Earn-Out become a negative number. The maximum downward earn-out adjustment to the earn-out balance will be to reduce the balance to zero. The contingent consideration earn-out is considered to be additional purchase price, therefore the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition. Management has recorded the contingent consideration earn-out at its estimated fair value of $3,700,000 at the acquisition date. Management determined that the actual Measurement Period EBITDA generated by TicketSmarter was less than 70% of the Projected EBITDA threshold. Therefore, no TicketSmarter Earn-Out payments amounts were due under the agreement. Therefore, the fair value of the contingent consideration earn-out agreement was reduced to zero, and the resulting gain of $-0- and $-0- was reported in our Consolidated Statements of Operations for the years ended December 31, 2023 and December 31, 2022, respectively. 2023 Commercial Extension of Credit On February 23, 2023, the Company’s Entertainment segment entered into an extension of credit in the form of a loan to use in marketing and operating its business in accordance with the Private Label Agreement previously entered into with the Lender. The Lender agreed to extend, subject to the conditions hereof, and Borrower agreed to take, a Loan for Principal Sum of $1,000,000. Lender shall retain <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20230223__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember_zmz7APmjaNsc" title="Borrower percentage">25% of each remittance owed to Borrower under the terms of the Private Label Agreement. Such remittances shall include regular weekly remittances and any additional incentive payments to which the Borrower may be entitled. <span id="xdx_90E_eus-gaap--LineOfCreditFacilityDescription_c20230223__20230223__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember_zBi58gC9EOn" title="Credit facility description">The 25% withholding of the Borrower’s applicable remittance shall be deemed a “Payment” under the terms of this Note, and Payments shall continue until the earlier of (i) repayment of the Principal Sum, accrued Interest, and a fee of $35,000.00 or (ii) expiration of the Private Label Agreement on December 31, 2023. During the year ended December 31, 2023, the Entertainment segment drew an additional $<span id="xdx_903_eus-gaap--ProceedsFromLinesOfCredit_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember_zrXLBD1UO5Fi" title="Drew additional capital">455,643 on this agreement, with the principal balance never exceeding $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember__srt--RangeAxis__srt--MaximumMember_zl76bogRa0Uh" title="Debt instrument, principal balance">1,000,000. During the year ended December 31, 2023, the Company’s Entertainment segment had repaid $1,367,715 towards the principal on the loan through remittances and had an outstanding balance of $87,928. Convertible Note On April 5, 2023, the Company entered into and consummated the initial closing (the “First Closing”) of the transactions contemplated by a Securities Purchase Agreement, dated as of April 5, 2023 (the “Purchase Agreement”), between the Company and certain investors (the “Purchasers”). At the First Closing, the Company issued and sold to the Purchasers Senior Secured Convertible Notes in the aggregate original principal amount of $3,000,000 (the “Notes”) and warrants (the “Warrants”). The Purchase Agreement provided for a ten percent (<span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230405__us-gaap--DebtInstrumentAxis__custom--SecuritiesPurchaseAgreementMember_zuXRRfOjizEl" title="Debt instrument stated percentage">10%) original interest discount resulting in gross proceeds to the Company of $2,700,000. No interest accrues under the Notes. The Warrants are exercisable for an aggregate <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsY5wHddpyka" title="Aggregate shares exercisable">1,125,000 shares comprised of <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantOneMember_zicYxuW70yR4" title="Common stock issuable under the warrants">375,000 warrants at an exercise price of $5.50 per share of the Company’s common stock, par value $0.001 (the “Common Stock”), <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zoQYeBmCac2d" title="Comprised shares">375,000 warrants at an exercise price of $6.50 per share of Common Stock, and <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zelY4GVBh369" title="Comprised shares">375,000 warrants at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_z9sMyct6e8L4" title="Warrant exercise price">7.50 per share of Common Stock. Subject to certain conditions, within 18 months from the effectiveness date and while the Notes remain outstanding, the Purchasers have the right to require the Company to consummate a second closing of up to an additional $3,000,000 of Notes (the “Second Notes”) and Warrants on the same terms and conditions as the First Closing, except that the Second Notes may be subordinate to a mortgage on the Company’s headquarters building (the “Bank Mortgage”). The Notes are convertible into shares of Common Stock at the election of the Purchasers at any time at a fixed conversion price of $<span id="xdx_90A_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pid_c20230403__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbGIYOB4pBl5" title="Common stock, convertible, conversion price, increase">5.00 (the “Conversion Price”) per share of Common Stock. The Conversion Price is subject to customary adjustments for stock dividends, stock splits, reclassifications and the like, and subject to price-based adjustment in the event of any issuances of Common Stock, or securities convertible, exercisable or exchangeable for, Common Stock at a price below the then-applicable Conversion Price (subject to certain exceptions). Subject to certain conditions, including certain equity conditions, the Company may redeem some or all of the then outstanding principal amount of the Note for cash in an amount equal to <span id="xdx_902_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20230403__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z65tIAevYh1e" title="Debt instrument, redemption price, percentage">110% of the outstanding principal amount of the Notes (the “Optional Redemption Amount”). In addition, the Purchasers may, at their option, demand repayment at the Optional Redemption Amount upon five (5) business days’ written notice following (i) the closing by the Company of the Bank Mortgage, or (ii) a sale by the Company of Common Stock or Common Stock equivalents. The Notes rank senior to all outstanding and future indebtedness of the Company and its subsidiaries, and are secured by substantially all of the Company’s assets, as evidenced by (i) a security agreement entered into at the Closing, (ii) a trademark security agreement entered into at the Closing, (iii) a patent security agreement entered into at the Closing, (iv) a guaranty executed by all direct and indirect subsidiaries of the Company pursuant to which each of them has agreed to guaranty the obligations of the Company under the Notes, and (v) a mortgage on the Company’s headquarters building in favor of the Purchasers. Also at the Closing, the Company entered into a Registration Rights Agreement (the “Registration Rights Agreement”) with the Purchasers. Pursuant to the terms of the Registration Rights Agreement, the Company has agreed to prepare and file with the SEC within the 10th business day following the First Closing (the “Filing Date”) a registration statement covering the resale of the shares of Common Stock issuable upon conversion of the Notes and exercise of the Warrants, and to use its best efforts to cause such Registration Statement to be declared effective under the Securities Act of 1933, as amended (the “Securities Act”), as promptly as possible, but in any event no later than 45 days following the Filing Date (the “Effectiveness Date”). If the Registration Statement is not filed by the Filing Date or is not declared effective by the Effectiveness Date, or under certain other circumstances described in the Registration Rights Agreement, then the Company shall be obligated to pay, as partial liquidated damages, to each Purchaser an amount in cash equal to 2% of the original principal amount of the Notes each month until the applicable event giving rise to such payments is cured. If the Company fails to pay any partial liquidated damages in full within seven days after the date payable, the Company will pay interest thereon at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20231231__us-gaap--TypeOfArrangementAxis__custom--RegistrationRightsAgreementMember_zlrSIp22Dnt9" title="Contractual interest rate">10% per annum. The Company recognized the full warrant derivative value, with the remaining amount being allocated to the debt obligation. As the warrant derivative value exceeded the net proceeds from the issuance, the excess amount is recognized as a loss on the date of the issue date. Thus, the Company recorded a loss of $576,380 as an interest expense on the date of issuance relating to the Convertible note. The following is the assumptions used in calculating the estimated grant-date fair value of the detachable warrants to purchase common stock granted in connection with the Convertible Note: <p id="xdx_899_ecustom--ScheduleOfWarrantsToPurchaseCommonStockGrantedTableTextBlock_zHRNoH8P7WVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"> SCHEDULE OF WARRANT TO PURCHASE COMMON STOCK GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Terms at April 5, 2023 (issuance date)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Volatility - range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zvMd7LSoltnh" style="width: 14%; text-align: right" title="Volatility - range">106.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOeB4gBzIZ5" style="text-align: right" title="Risk-free rate">3.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z904ZgZgFh5g" style="text-align: right" title="Dividend">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zG5MI8eIZf4" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zhtPVZTXWOca" title="Exercise price">5.50 – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zbs1IOfiaiQh" title="Exercise price">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrHwxNijKzij" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table> On June 2, 2023, the Purchasers elected to convert $125,000 principal, at the fixed price of $5.00 per share of common stock, <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230601__20230602__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziWPcqxZLgj" title="Conversion of convertible securities, shares">25,000 shares valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230601__20230602__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zI52UiR0Lfnk" title="Conversion of convertible securities">119,750. The loss on conversion of convertible note into common shares, of $93,386, was recorded during the period. On October 26, 2023, the Company entered into a Revolving Loan Agreement of which a portion of the net proceeds were used to repay the principal amount of the Convertible debt. The Company made an aggregate payment of $3,162,500 from the proceeds, inclusive of fees to retire the convertible notes. In 2023, the Company amortized $2,169,545 in debt issuance costs associated with the convertible notes and expensed the remaining balance of $731,819 upon extinguishment of the notes. As a result a loss on extinguishment of debt totaling $1,019,319 was recorded in our Consolidated Statements of Operations for the year ended December 31, 2023. The warrants associated with the convertible debt remain outstanding. Revolving Loan Agreement On October 26, 2023, the Company entered into a Loan and Security Agreement (the “Loan Agreement”) by and between the Company, Digital Ally Healthcare, Inc., a Nevada corporation and wholly-owned subsidiary of the Company (“Digital Ally Healthcare” and, together with the Company, the “Borrower”), and Kompass Kapital Funding, LLC, a Kansas limited liability company (“Kompass”). In connection with the Loan Agreement, on October 26, 2023, the Company entered into a Mortgage, Assignment of Leases and Rents, Security Agreement and Fixture Filing (the “Mortgage”) by and between the Company, as grantor, and Kompass, as grantee, and issued a Revolving Note (the “Revolving Note”) to Kompass. The gross proceeds to the Company are $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_c20231026__20231026__us-gaap--LongtermDebtTypeAxis__custom--RevolvingLoanAgreementMember_zXkLO9OE83E3" title="Proceeds from secured convertible debt">4,880,000 before repaying those certain Senior Secured Convertible Notes issued on April 5, 2023 in the aggregate amount of $3,162,500 and paying customary fees and expenses. Pursuant to the Loan Agreement, Kompass agreed to make revolving loans (the “Revolving Loans”) available to the Borrower as the Borrower may from time to time request until, but not including, October 26, 2025, and in such amounts as the Borrower may from time to time request, provided, however, that the aggregate principal balance of the Revolving Loans outstanding at any time shall not exceed the lesser of $<span id="xdx_904_ecustom--PrincipalAmountOutstandingOfLoans_iI_pp2d_c20231026__us-gaap--LongtermDebtTypeAxis__custom--RevolvingLoanAgreementMember_zfHRaKDkp5R3" title="Principal amount outstanding of loans">4,880,000.00 or an amount equal to eighty percent of the value of the mortgaged property, which consists of the real property owned by the Company having an address of 14001 Marshall Drive, Lenexa, KS 66215 (the “Mortgaged Property”). Under the Loan Agreement, the Revolving Loans made by Kompass may be repaid and, subject to customary terms and conditions, borrowed again up to, but not including October 26, 2025, unless the Revolving Loans are otherwise accelerated, terminated or extended as provided in the Loan Agreement. The Revolving Loans shall be used by the Borrower for the purpose of working capital and to retire existing debt. Under the Loan Agreement, the Borrower is required to provide written notice to Kompass prior to creating, assuming or incurring any debt or becoming liable, whether as endorser, guarantor, surety or otherwise, for any debt or obligation of any other party. While obligations remain outstanding under the Loan Agreement, the Borrower is required to maintain a minimum balance of $97,600 in a reserve account (the “Capital Reserve Account”). Under the Loan Agreement, the Borrower is prohibited from creating, assuming, incurring or suffering or permitting to exist any lien of any kind or character upon the collateral, which consists of the Mortgaged Property and the Company’s interest in the Capital Reserve Account. The Loan Agreement contains customary covenants, representations and warranties by the Borrower. Pursuant to the Loan Agreement, the Company issued the Revolving Note to Kompass whereby the Company and Digital Ally Healthcare jointly and severally promise to pay to the order of Kompass the lesser of (i) $4,880,000.00, or (ii) the aggregate principal amount of all Revolving Loans outstanding under and pursuant to the Loan Agreement at the maturity or maturities and in the amount or amounts stated on the records of Kompass, together with interest (computed on the actual number of days elapsed on the basis of a 360 day year) at a floating per annum rate equal to the greater of (i) the Prime Rate plus four percent or (ii) eight percent, on the aggregate principal amount of all Revolving Loans outstanding from time to time as provided in the Loan Agreement. The Company entered into the Mortgage to secure its obligations under the Loan Agreement. The property mortgaged under the Mortgage consists of the Mortgaged Property. The Mortgage contains customary covenants, representations and warranties by the Company. In addition, the Company recorded debt issuance costs of $188,255. During the year ended December 31, 2023, the Company amortized $16,997 of debt discount under interest expense, compared to $-0- for the year ended December 31, 2022. Merchant Cash Advances In November 2023, the Company obtained a short-term merchant advance, which totaled $1,050,000, from a single lender to fund operations. These advances included origination fees totaling $50,000 for net proceeds of $1,000,000. The advance is, for the most part, is secured by expected future sales transactions of the Company with expected payments on a weekly basis. The Company will repay an aggregate of $1,512,000 to the lender. During 2023, the Company made repayments totaling $162,000 and $1,350,000 remained outstanding, which is expected to be repaid in 2024. During the year ended December 2023 the Company amortized $142,829 of debt discount under interest expense, compared to $-0- for year ended December 31, 2022.

Debt obligations is comprised of the following: SUMMARY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zXUZpp1PQ8te" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_zzmh8bGK37qd" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentFaceAmount_iI_maLTDzJq7_zHLf5nqxRDDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Economic injury disaster loan (EIDL)</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">147,781</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">150,000</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_maLTDzJq7_zcv1Jw4F2eUj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">129,651</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">388,955</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityOne_iI_maLTDzJq7_zcLghgsNCCe1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">58,819</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">176,456</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--BusinessCombinationContingentConsiderationLiabilityTwo_iI_maLTDzJq7_zmRj1jZVv9h4" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">208,083</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityThree_iI_maLTDzJq7_zXaW37RCFzY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,346</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RevolvingLoanAgreement_iI_maLTDzJq7_z8H51bL1Ilr8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Revolving Loan Agreement</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,880,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CommercialExtensionOfCreditEntertainmentSegment_iI_maLTDzJq7_z4gyEZskalP" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Commercial Extension of Credit- Entertainment Segment</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">87,928</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--MerchantAdvances_iI_maLTDzJq7_zMVxfO9wvKQe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Merchant Advances</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">1,350,000</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzJq7_z19MVtlkRmP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; color: Black; text-align: left">Unamortized debt issuance costs</td><td style="padding-bottom: 1.5pt; color: Black"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">(540,429</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="padding-bottom: 1.5pt; color: Black"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iTI_mtLTDzJq7_z0kOUt7kMvu2" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Debt obligations</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">6,113,750</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">927,840</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtCurrent_iI_zZIjDaBtIwDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Less: current maturities of debt obligations</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">1,260,513</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">485,373</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_z2n3xC5lHNfl" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Debt obligations, long-term</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">4,853,237</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">442,467</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

147781

150000

129651

388955

58819 176456 208083 4346 4880000 87928 1350000

540429

6113750

927840

1260513

485373

4853237

442467

Debt obligations mature as follows as of December 31, 2023: SCHEDULE OF MATURITY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zzIqKev8Ye2b" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zxZpuJy1d4S6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">Year one</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zlUsNB2ABgig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">1,260,513</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_z0QQOxi11qNj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,712,154</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zJ58L2RtHB1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,542</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTc2_zUnSPjtyiXy5" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,677</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTc2_zgiZ0yll8Xu2" style="display: none; vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">Year five</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">3,677</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_zGPCqvs5CKY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2028 and thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">133,864</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTc2_zqVGVSysAdA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Total</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">6,113,750</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1260513

4712154

3542

3677

133864

6113750

150000

0.0375

731.00

2219

5606

350000

0.0300

975000

350000

232134

58819

117637

27139

650000

0.0300

3000000

650000

552256

129651

259303

31907

750000

0.0300

3500000

750000

153769

208083 32936

175146

421085

105000

0.0300

440000

105000

4347 1584 2763 100654

4244400

3700000

0.90 0.10 2896829 0.70 0.70 1

3700000

1000000

0.25

The 25% withholding of the Borrower’s applicable remittance shall be deemed a “Payment” under the terms of this Note, and Payments shall continue until the earlier of (i) repayment of the Principal Sum, accrued Interest, and a fee of $35,000.00 or (ii) expiration of the Private Label Agreement on December 31, 2023.

455643

1000000

1367715

87928

3000000

0.10

2700000

1125000

375000

5.50

0.001

375000

6.50

375000

7.50

3000000

5.00

1.10

0.02

0.10

-576380 <p id="xdx_899_ecustom--ScheduleOfWarrantsToPurchaseCommonStockGrantedTableTextBlock_zHRNoH8P7WVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"> SCHEDULE OF WARRANT TO PURCHASE COMMON STOCK GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Terms at April 5, 2023 (issuance date)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Volatility - range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zvMd7LSoltnh" style="width: 14%; text-align: right" title="Volatility - range">106.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOeB4gBzIZ5" style="text-align: right" title="Risk-free rate">3.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z904ZgZgFh5g" style="text-align: right" title="Dividend">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zG5MI8eIZf4" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_zhtPVZTXWOca" title="Exercise price">5.50 – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zbs1IOfiaiQh" title="Exercise price">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrHwxNijKzij" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table>

1.060

0.0336

P5Y

5.50

7.50

1125000

125000

5.00

25000

119750

93386 3162500 2169545 731819 -1019319

4880000

3162500

4880000.00

97600

the Company issued the Revolving Note to Kompass whereby the Company and Digital Ally Healthcare jointly and severally promise to pay to the order of Kompass the lesser of (i) $4,880,000.00, or (ii) the aggregate principal amount of all Revolving Loans outstanding under and pursuant to the Loan Agreement at the maturity or maturities and in the amount or amounts stated on the records of Kompass, together with interest (computed on the actual number of days elapsed on the basis of a 360 day year) at a floating per annum rate equal to the greater of (i) the Prime Rate plus four percent or (ii) eight percent, on the aggregate principal amount of all Revolving Loans outstanding from time to time as provided in the Loan Agreement.

188255

16997

1050000

50000

1000000

1512000

162000

1350000

142829

NOTE 11. FAIR VALUE MEASUREMENT In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures (“ASC 820”), the Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business. ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 — Quoted prices in active markets for identical assets and liabilities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 — Significant unobservable inputs (including the Company’s own assumptions in determining the fair value)</td></tr> </table> <p id="xdx_898_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_z0JLNDuu029h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022. SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 36%; color: Black; text-align: left">Warrant derivative liabilities</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z1VbOYPa3Py6" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zILrQz76nRP" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zC48NulPoJK" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z0ssY9n1FlJi" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zPszWarn0Ird" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_z9PoGh7PtLX7" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zg6H6OOzDbFl" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zGx0dU44DpJl" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_znKSw4rJldQ3" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjRsxspgWgT1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8CCPvqLgtp4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231_z4wxzV8751X" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zh31s7sqQ78b" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z9ne9etxg6Ae" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z2nYwjXwd0bl" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zyzHRx0wYxVc" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; color: Black; text-align: left; padding-bottom: 1.5pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zqdwVbchfNna" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_znLSCf3gZRvg" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zQVAmzqzZxIc" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zIYhcChP4Om1" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zaNgmqTAo3eb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8UVxd4r5Vjb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zXZcEsHDoiKg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231_zz6cce394AMi" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <p id="xdx_895_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zuzaCU0oCGrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table represents the change in Level 3 tier value measurements: SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; text-align: center">Contingent Consideration Promissory Notes and Earn-Out Agreement</td><td style="padding-bottom: 1.5pt; color: Black"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; text-align: center">Warrant Derivative Liabilities</td><td style="padding-bottom: 1.5pt; color: Black"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Balance, December 31, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zDRoo59gGN58" style="width: 16%; color: Black; text-align: right" title="Beginning balance">777,840</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRMnZzw18s26" style="width: 16%; color: Black; text-align: right" title="Beginning balance">—</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Issuance of warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zrhwcLLUGTKl" style="color: Black; text-align: right" title="Issuance of warrant derivative liabilities">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdfipIONA6o6" style="color: Black; text-align: right" title="Issuance of warrant derivative liabilities">3,216,380</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Change in fair value of warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zjOmPGTt5ZPe" style="color: Black; text-align: right" title="Change in fair value of warrant derivative liabilities">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRAf3L08yl47" style="color: Black; text-align: right" title="Change in fair value of warrant derivative liabilities">(1,846,642</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zgwxrM6kjaB9" style="color: Black; text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(411,460</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zmhB9xckdOIh" style="color: Black; text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_984_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zki3DUsxgaF3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(177,910</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRSvIFr8hoP9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zWQC46NI6oq8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">188,470</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdDfCI4C26m6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">1,369,738</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

<p id="xdx_898_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_z0JLNDuu029h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022. SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 36%; color: Black; text-align: left">Warrant derivative liabilities</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z1VbOYPa3Py6" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zILrQz76nRP" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zC48NulPoJK" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z0ssY9n1FlJi" style="width: 12%; color: Black; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zPszWarn0Ird" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_z9PoGh7PtLX7" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zg6H6OOzDbFl" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zGx0dU44DpJl" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_znKSw4rJldQ3" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjRsxspgWgT1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8CCPvqLgtp4" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231_z4wxzV8751X" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left">Warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zh31s7sqQ78b" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z9ne9etxg6Ae" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z2nYwjXwd0bl" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zyzHRx0wYxVc" style="color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; color: Black; text-align: left; padding-bottom: 1.5pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zqdwVbchfNna" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_znLSCf3gZRvg" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zQVAmzqzZxIc" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="width: 2%; color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zIYhcChP4Om1" style="border-bottom: black 1pt solid; width: 12%; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zaNgmqTAo3eb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8UVxd4r5Vjb" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zXZcEsHDoiKg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20221231_zz6cce394AMi" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Liabilities, fair value">777,840</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1369738

188470

1558208

777840

<p id="xdx_895_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zuzaCU0oCGrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table represents the change in Level 3 tier value measurements: SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; text-align: center">Contingent Consideration Promissory Notes and Earn-Out Agreement</td><td style="padding-bottom: 1.5pt; color: Black"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; text-align: center">Warrant Derivative Liabilities</td><td style="padding-bottom: 1.5pt; color: Black"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: right"> </td><td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black"> </td><td style="color: Black"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Balance, December 31, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_981_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zDRoo59gGN58" style="width: 16%; color: Black; text-align: right" title="Beginning balance">777,840</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRMnZzw18s26" style="width: 16%; color: Black; text-align: right" title="Beginning balance">—</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Issuance of warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zrhwcLLUGTKl" style="color: Black; text-align: right" title="Issuance of warrant derivative liabilities">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdfipIONA6o6" style="color: Black; text-align: right" title="Issuance of warrant derivative liabilities">3,216,380</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Change in fair value of warrant derivative liabilities</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zjOmPGTt5ZPe" style="color: Black; text-align: right" title="Change in fair value of warrant derivative liabilities">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRAf3L08yl47" style="color: Black; text-align: right" title="Change in fair value of warrant derivative liabilities">(1,846,642</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zgwxrM6kjaB9" style="color: Black; text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(411,460</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zmhB9xckdOIh" style="color: Black; text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_984_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zki3DUsxgaF3" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(177,910</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zRSvIFr8hoP9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zWQC46NI6oq8" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">188,470</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdDfCI4C26m6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">1,369,738</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

777840

3216380

-1846642

-411460 -177910

188470

1369738

NOTE 12. ACCRUED EXPENSES Accrued expenses consisted of the following at December 31, 2023 and 2022: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zuAUUxzSBc0i" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231_zGfiEbTDUFs2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--ProductWarrantyAccrualWarrantCurrent_iI_pp0p0_maALCz4DZ_zWCRvWzrDrfe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Accrued warranty expense</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">17,699</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">15,694</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedLitigationCosts_iI_pp0p0_maALCz4DZ_zFVsguYEx0Sk" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued litigation costs</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,040,292</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">247,984</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedSalesCommissionCurrent_iI_pp0p0_maALCz4DZ_zTF9q90jlI2k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued sales commissions</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">55,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maALCz4DZ_zWrvUajj5KPj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued payroll and related fringes</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">367,826</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">504,020</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSalesReturnsAndAllowancesCurrent_iI_pp0p0_maALCz4DZ_z7YnpPMUVuIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued sales returns and allowances</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">117,713</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">118,026</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedIncomeTaxesCurrent_iI_pp0p0_maALCz4DZ_zoVlrmWAl35e" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued taxes</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">150,981</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">46,408</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccruedInterestRelatedPartyCurrent_iI_pp0p0_maALCz4DZ_ztoTSzEFFvof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued interest - related party</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"></td><td style="color: Black; text-align: right">95,031</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CustomersDepositsCurrent_iI_pp0p0_maALCz4DZ_zTtkpIAc8Ke" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Customer deposits</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">219,462</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCz4DZ_zxbkat8b4F1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">260,326</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">103,835</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCz4DZ_zeZ3ZAOs800l" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Total accrued expenses</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,269,330</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,090,967</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Accrued warranty expense was comprised of the following for the years ended December 31, 2023 and 2022: SCHEDULE OF ACCRUED WARRANTY EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Beginning balance</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20230101__20231231_zyi4v2U6WfTk" style="width: 16%; color: Black; text-align: right" title="Beginning balance">15,694</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20220101__20221231_zjUSCiFOvbGf" style="width: 16%; color: Black; text-align: right" title="Beginning balance">13,742</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Provision for warranty expense</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20230101__20231231_zOoSm8mLAqJ3" style="color: Black; text-align: right" title="Provision for warranty expense">63,980</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20220101__20221231_z8p2ffD6IhGa" style="color: Black; text-align: right" title="Provision for warranty expense">71,734</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Charges applied to warranty reserve</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20230101__20231231_zw0K9E9vBZtk" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charges applied to warranty reserve">(61,975</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20220101__20221231_zI4Yiz9f6Bvh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charges applied to warranty reserve">(69,782</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Ending balance</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20230101__20231231_ztT2jEcu7qcj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">17,699</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20220101__20221231_zVEluHTYyZ5c" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">15,694</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

Accrued expenses consisted of the following at December 31, 2023 and 2022: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zuAUUxzSBc0i" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231_zGfiEbTDUFs2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--ProductWarrantyAccrualWarrantCurrent_iI_pp0p0_maALCz4DZ_zWCRvWzrDrfe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Accrued warranty expense</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">17,699</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 16%; color: Black; text-align: right">15,694</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedLitigationCosts_iI_pp0p0_maALCz4DZ_zFVsguYEx0Sk" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued litigation costs</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,040,292</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">247,984</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedSalesCommissionCurrent_iI_pp0p0_maALCz4DZ_zTF9q90jlI2k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued sales commissions</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">55,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maALCz4DZ_zWrvUajj5KPj" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued payroll and related fringes</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">367,826</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">504,020</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSalesReturnsAndAllowancesCurrent_iI_pp0p0_maALCz4DZ_z7YnpPMUVuIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued sales returns and allowances</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">117,713</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">118,026</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedIncomeTaxesCurrent_iI_pp0p0_maALCz4DZ_zoVlrmWAl35e" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Accrued taxes</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">150,981</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">46,408</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccruedInterestRelatedPartyCurrent_iI_pp0p0_maALCz4DZ_ztoTSzEFFvof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Accrued interest - related party</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"></td><td style="color: Black; text-align: right">95,031</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CustomersDepositsCurrent_iI_pp0p0_maALCz4DZ_zTtkpIAc8Ke" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Customer deposits</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">219,462</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCz4DZ_zxbkat8b4F1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">Other</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">260,326</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">103,835</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCz4DZ_zeZ3ZAOs800l" style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Total accrued expenses</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">3,269,330</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,090,967</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

17699 15694 2040292 247984

55000

367826

504020

117713 118026

150981

46408

95031 219462

260326

103835

3269330

1090967

Accrued warranty expense was comprised of the following for the years ended December 31, 2023 and 2022: SCHEDULE OF ACCRUED WARRANTY EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Beginning balance</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20230101__20231231_zyi4v2U6WfTk" style="width: 16%; color: Black; text-align: right" title="Beginning balance">15,694</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20220101__20221231_zjUSCiFOvbGf" style="width: 16%; color: Black; text-align: right" title="Beginning balance">13,742</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Provision for warranty expense</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20230101__20231231_zOoSm8mLAqJ3" style="color: Black; text-align: right" title="Provision for warranty expense">63,980</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20220101__20221231_z8p2ffD6IhGa" style="color: Black; text-align: right" title="Provision for warranty expense">71,734</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 1.5pt">Charges applied to warranty reserve</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_982_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20230101__20231231_zw0K9E9vBZtk" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charges applied to warranty reserve">(61,975</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20220101__20221231_zI4Yiz9f6Bvh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Charges applied to warranty reserve">(69,782</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Ending balance</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20230101__20231231_ztT2jEcu7qcj" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">17,699</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_980_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20220101__20221231_zVEluHTYyZ5c" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Ending balance">15,694</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

15694

13742

63980

71734

-61975 -69782

17699

15694

NOTE 13. INCOME TAXES The components of income tax provision (benefit) for the years ended December 31, 2023, and 2022 are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zf82NTe2CHb" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zo5Gdx4sl2N4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current taxes:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzPVW_zqLX3cB3O1pd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzPVW_znD9Ey9II0ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">State</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzPVW_maITEBz32u_zFgxIrDEaBUl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBz32u_zPOtFo6bXvs1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax provision (benefit)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz32u_zQhUWTkB1Pb3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax provision (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> A reconciliation of the income tax (provision) benefit at the statutory rate of 21% for the years ended December 31, 2023, and 2022 to the Company’s effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z0l15NpIdbh2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zdSRpRsFi7vi" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITPB001_zQSVSLb88MC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">U.S. Statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.0</td><td style="width: 3%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.0</td><td style="width: 3%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITPB001_zjY6l72C3BWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of Federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_pid_dp_uPure_maITPB001_zy7T5CZum7Vh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.5</td><td style="text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITPB001_zdZVODkys1Yl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation reserve on deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91.2</td><td style="text-align: left">)%</td></tr> <tr id="xdx_407_ecustom--TerminationOfWarrantDerivativeLiabilities_pid_dp_uPure_maITPB001_zSCHWP62vxGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Termination of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--ContingentConsiderationForAcquisition_pid_dp_uPure_maITPB001_zpSCAozRisuk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contingent consideration for acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Extinguishment of convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maITPB001_zJjlsFaQm2Yi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(2.7</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">4.6</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITPB001_zzcKTVvXOJC9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax (provision) benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> The effective tax rate for the years ended December 31, 2023, and 2022 varied from the expected statutory rate due to the Company continuing to provide a 100% valuation allowance on net deferred tax assets. The Company determined that it was appropriate to continue the full valuation allowance on net deferred tax assets as of December 31, 2023, primarily because of the current year operating losses. Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2023 and 2022 are as follows: SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zUaBomdiTMVc" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zyXAtmC3kPib" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_maDTAGzyur_zucyh7nE4usj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Stock-based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">510,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsStartupCosts_iI_maDTAGzyur_zN04eX3wmNWc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Start-up costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsInventory_iI_maDTAGzyur_zuHQJFUixva2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Inventory reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,355,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsUniformCapitalizationOfInventoryCosts_iI_maDTAGzyur_z4H1f9gc8zAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Uniform capitalization of inventory costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzyur_zfUMGhu9Kvo" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Allowance for doubtful accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_maDTAGzyur_zMEpKofa7cy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Property, plant and equipment depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsTaxDeferredRevenue_iI_maDTAGzyur_zSIO5tXyZBoi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Deferred revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,535,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,965,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves_iI_maDTAGzyur_zL19O9UIozsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued litigation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_iI_maDTAGzyur_z64joXGG0wyf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzyur_zPamGNHM5E33" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Net operating loss carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,365,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,940,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsTaxCreditCarryforwardsResearchAndDevelopmentTaxCreditCarryforward_iI_maDTAGzyur_zqqThQ7vjYUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Research and development tax credit carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,795,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,795,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_maDTAGzyur_zxxOLvaqjKf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">State jobs credit carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsCharitableContributionCarryforwards_iI_maDTAGzyur_zPV4ahPYbc4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Charitable contributions carryforward</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">95,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">95,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzyur_maDTANzyxx_z7rICfuvG3Xe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,485,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzyxx_z5v5phYGr72f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Valuation reserve</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(41,610,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(34,200,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzyxx_maDTALNzue9_zAt1ujaFd36j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">875,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">310,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesWarrantDerivativeLiabilities_iNI_di_maDTLzXBB_zAYwzWJJImvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(455,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_iNI_di_maDTLzXBB_zw14QQqJBSdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(265,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(165,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxLiabilitiesOther_iNI_di_maDTLzXBB_z6jKENED2dR1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Domestic international sales company</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(155,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(145,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilities_iNTI_di_msDTALNzue9_mtDTLzXBB_zber6d3zhvgg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(875,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(310,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzue9_z0ZqF9MknY22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets (liability)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The valuation allowance on deferred tax assets totaled $41,610,000 and $34,200,000 as of December 31, 2023, and 2022, respectively. The Company records the benefit it will derive in future accounting periods from tax losses and credits and deductible temporary differences as “deferred tax assets.” In accordance with ASC 740, “Income Taxes,” the Company records a valuation allowance to reduce the carrying value of our deferred tax assets if, based on all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company incurred operating losses in 2023 and 2022 and it continues to be in a three-year cumulative loss position at December 31, 2023 and 2022. Accordingly, the Company determined there was not sufficient positive evidence regarding its potential for future profits to outweigh the negative evidence of our three-year cumulative loss position under the guidance provided in ASC 740. Therefore, it determined to increase our valuation allowance by $7,870,000 but continue to fully reserve its deferred tax assets at December 31, 2023. The Company expects to continue to maintain a full valuation allowance until it determines that it can sustain a level of profitability that demonstrates its ability to realize these assets. To the extent the Company determines that the realization of some or all of these benefits is more likely than not based upon expected future taxable income, a portion or all of the valuation allowance will be reversed. Such a reversal would be recorded as an income tax benefit and, for some portion related to deductions for stock option exercises, an increase in shareholders’ equity. As of December 31, 2023, the Company had available approximately $140,940,000 of Federal net operating loss carry-forwards available to offset future taxable income generated. Such tax net operating loss carry-forwards expire between 2025 and 2043, with $91,352,000 of the tax net operating loss carry-forwards have an indefinite life since the enactment of the Tax Cuts and Jobs Act of 2017. In addition, the Company had research and development tax credit carry-forwards totaling $1,794,000 available as of December 31, 2023, which expire between 2024 and 2040. The Internal Revenue Code contains provisions under Section 382 which limit a company’s ability to utilize net operating loss carry-forwards in the event that it has experienced a more than 50% change in ownership over a three-year period. Current estimates prepared by the Company indicate that due to ownership changes which have occurred, approximately $765,000 of its net operating loss and $175,000 of its research and development tax credit carry-forwards are currently subject to an annual limitation of approximately $1,151,000 and may be further limited by additional ownership changes which may occur in the future. As stated above, the net operating loss and research and development credit carry-forwards expire between 2024 and 2039, allowing the Company to potentially utilize all of the limited net operating loss carry-forwards during the carry-forward period. As discussed in Note 1, “Summary of Significant Accounting Policies,” tax positions are evaluated in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. Management has identified no tax positions taken that would meet or exceed these thresholds and therefore there are no gross interest, penalties and unrecognized tax expense/benefits that are not expected to ultimately result in payment or receipt of cash in the consolidated financial statements. The effective tax rate for the years ended December 31, 2023, and 2022 varied from the expected statutory rate due to the Company continuing to provide a 100% valuation allowance on net deferred tax assets. The Company determined that it was appropriate to continue the full valuation allowance on net deferred tax assets as of December 31, 2023, primarily because of the current year operating losses. The Company’s federal and state income tax returns are closed for examination purposes by relevant statute and by examination for 2019 and all prior tax years.

The components of income tax provision (benefit) for the years ended December 31, 2023, and 2022 are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zf82NTe2CHb" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zo5Gdx4sl2N4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current taxes:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzPVW_zqLX3cB3O1pd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzPVW_znD9Ey9II0ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">State</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzPVW_maITEBz32u_zFgxIrDEaBUl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total current taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBz32u_zPOtFo6bXvs1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax provision (benefit)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz32u_zQhUWTkB1Pb3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax provision (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

A reconciliation of the income tax (provision) benefit at the statutory rate of 21% for the years ended December 31, 2023, and 2022 to the Company’s effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z0l15NpIdbh2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zdSRpRsFi7vi" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITPB001_zQSVSLb88MC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">U.S. Statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.0</td><td style="width: 3%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.0</td><td style="width: 3%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITPB001_zjY6l72C3BWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of Federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_pid_dp_uPure_maITPB001_zy7T5CZum7Vh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.5</td><td style="text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITPB001_zdZVODkys1Yl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation reserve on deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91.2</td><td style="text-align: left">)%</td></tr> <tr id="xdx_407_ecustom--TerminationOfWarrantDerivativeLiabilities_pid_dp_uPure_maITPB001_zSCHWP62vxGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Termination of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--ContingentConsiderationForAcquisition_pid_dp_uPure_maITPB001_zpSCAozRisuk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contingent consideration for acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Extinguishment of convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maITPB001_zJjlsFaQm2Yi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(2.7</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">4.6</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITPB001_zzcKTVvXOJC9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax (provision) benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

0.210

0.060

0.043

-0.015

-0.288

-0.912

0.570 -0.030 0.041 0.032

-0.027

0.046

Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2023 and 2022 are as follows: SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zUaBomdiTMVc" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zyXAtmC3kPib" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_maDTAGzyur_zucyh7nE4usj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Stock-based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">510,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsStartupCosts_iI_maDTAGzyur_zN04eX3wmNWc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Start-up costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsInventory_iI_maDTAGzyur_zuHQJFUixva2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Inventory reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,355,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsUniformCapitalizationOfInventoryCosts_iI_maDTAGzyur_z4H1f9gc8zAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Uniform capitalization of inventory costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzyur_zfUMGhu9Kvo" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Allowance for doubtful accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_maDTAGzyur_zMEpKofa7cy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Property, plant and equipment depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsTaxDeferredRevenue_iI_maDTAGzyur_zSIO5tXyZBoi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Deferred revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,535,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,965,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves_iI_maDTAGzyur_zL19O9UIozsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued litigation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_iI_maDTAGzyur_z64joXGG0wyf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzyur_zPamGNHM5E33" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Net operating loss carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,365,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,940,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsTaxCreditCarryforwardsResearchAndDevelopmentTaxCreditCarryforward_iI_maDTAGzyur_zqqThQ7vjYUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Research and development tax credit carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,795,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,795,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_maDTAGzyur_zxxOLvaqjKf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">State jobs credit carryforward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsCharitableContributionCarryforwards_iI_maDTAGzyur_zPV4ahPYbc4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Charitable contributions carryforward</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">95,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">95,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzyur_maDTANzyxx_z7rICfuvG3Xe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,485,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzyxx_z5v5phYGr72f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Valuation reserve</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(41,610,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(34,200,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzyxx_maDTALNzue9_zAt1ujaFd36j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">875,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">310,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesWarrantDerivativeLiabilities_iNI_di_maDTLzXBB_zAYwzWJJImvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(455,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_iNI_di_maDTLzXBB_zw14QQqJBSdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(265,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(165,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxLiabilitiesOther_iNI_di_maDTLzXBB_z6jKENED2dR1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Domestic international sales company</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(155,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(145,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilities_iNTI_di_msDTALNzue9_mtDTLzXBB_zber6d3zhvgg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(875,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(310,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzue9_z0ZqF9MknY22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets (liability)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

305000

510000

110000 110000

1120000

1355000

115000 70000

50000

40000

230000

290000

2535000 1965000

500000

60000

35000

50000

35365000

27940000

1795000 1795000

230000

95000

42485000

34510000

41610000

34200000

875000

310000

455000

265000

165000

155000

145000

875000

310000

41610000

34200000

7870000

140940000

91352000

1794000

expire between 2024 and 2040 765000

175000

1151000 expire between 2024 and 2039

greater than 50% likely

NOTE 14. OPERATING LEASE The Company entered into an operating lease with a third party in October 2019 for copiers used for office and warehouse purposes. The terms of the lease include <span id="xdx_909_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtM_c20191031__us-gaap--AwardTypeAxis__custom--OctoberTwoThousandNineteenMember_zDCMtJkThtbl" title="Lessee, operating lease, term of contract">48 monthly payments of $1,598 with a maturity date of October 2023. The Company has the option to purchase such equipment at maturity for its estimated fair market value at that point in time. The lease for the Company’s copier operating lease expired and was renewed in October 2023. The Company entered into an operating lease with a third party in October 2023 for copiers used for office and warehouse purposes. The terms of the lease include <span id="xdx_908_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtM_c20231031__us-gaap--AwardTypeAxis__custom--OctoberTwoThousandTwentyThreeMember_zXZ4VT1aeJtd" title="Lessee, operating lease, term of contract">48 monthly payments of $1,786 with a maturity date of October 2027. The Company has the option to purchase such equipment at maturity for its estimated fair market value at that point in time. The remaining lease term for the Company’s copier operating lease as of December 31, 2023 was <span id="xdx_902_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dxL_c20231231__us-gaap--AwardTypeAxis__custom--OctoberTwoThousandTwentyThreeMember_zwqftvQWFCB4" title="Lessee, operating lease, term of contract::XDX::P46M">forty-six months. On May 13, 2020, the Company entered into an operating lease for new warehouse and office space, which served as its new principal executive office and primary business location prior to the April 30 purchase and sale agreement. The original lease agreement was amended on August 28, 2020 to correct the footage under lease and monthly payment amounts resulting from such correction. The lease terms, as amended include no base rent for the first nine months and monthly payments ranging from $12,398 to $<span id="xdx_90F_eus-gaap--OperatingLeasePayments_c20200510__20200513__us-gaap--AwardTypeAxis__custom--WarehouseAndOfficeSpaceMember__srt--RangeAxis__srt--MaximumMember_zkWUyGerfi1f" title="Operating lease, payments">14,741 thereafter, with a termination date of December 2026. The Company is responsible for property taxes, utilities, insurance and its proportionate share of common area costs related to its new location. The Company took possession of the leased facilities on June 15, 2020. The remaining lease term for the Company’s office and warehouse operating lease as of December 31, 2023 was thirty-six months. On June 30, 2021, the Company completed the acquisition of its first medical billing company, through Nobility Healthcare. Upon completion of this acquisition, Nobility Healthcare became responsible for the operating lease for the seller’s office space. The lease terms include monthly payments ranging from $2,648 to $2,774 thereafter, with a termination date in July 2024. The Company is responsible for property taxes, utilities, insurance and its proportionate share of common area costs related to this location. The remaining lease term for the Company’s office operating lease as of December 31, 2023 was <span id="xdx_90B_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dc_c20231231__us-gaap--BusinessAcquisitionAxis__custom--PrivateMedicalBillingCompanyMember__us-gaap--AwardTypeAxis__custom--OctoberTwoThousandAndNineteenForCopiersMember_zq6vWlvJK1eh">seven months. On August 31, 2021, the Company completed the acquisition of its second acquired medical billing company, through Nobility Healthcare. Upon completion of this acquisition, Nobility Healthcare became responsible for the operating lease for the seller’s office space. The lease was renewed in April 2023 with favorable terms and payments ranging from $7,436 to $8,877 thereafter, with a termination date in March 2030. The Company is responsible for property taxes, utilities, insurance and its proportionate share of common area costs related to this location. The remaining term for the Company’s office operating lease was seventy-five months as of December 31, 2023. On September 1, 2021, the Company completed the acquisition of Goody Tickets, LLC and TicketSmarter, LLC through TicketSmarter. Upon completion of this acquisition, the Company became responsible for the operating lease for TicketSmarter’s office space. The lease terms include monthly payments ranging from $7,211 to $7,364 thereafter, with a termination date of December 2022. The Company is responsible for property taxes, utilities, insurance and its proportionate share of common area costs related to this location. The Company took possession of the leased facilities on September 1, 2021. The Company currently rents this space on a month-to-month basis with intentions to relocate upon the identification of suitable space. On January 1, 2022, the Company completed the acquisition of a private medical billing company, through its revenue cycle management segment. Upon completion of this acquisition, the Company became responsible for the operating lease for the seller’s office space. The lease terms include monthly payments ranging from $<span id="xdx_90A_eus-gaap--OperatingLeasePayments_pp0p0_c20211230__20220102__us-gaap--BusinessAcquisitionAxis__custom--PrivateMedicalBillingCompanyMember__srt--RangeAxis__srt--MinimumMember_zlFDMKevVTQe" title="Operating lease, payments">4,233 to $<span id="xdx_90F_eus-gaap--OperatingLeasePayments_pp0p0_c20211230__20220102__us-gaap--BusinessAcquisitionAxis__custom--PrivateMedicalBillingCompanyMember__srt--RangeAxis__srt--MaximumMember_z2dtWb9aKkQe" title="Operating lease, payments">4,626, with a termination date of June 2025. The Company is responsible for property taxes, utilities, insurance and its proportionate share of common area costs related to this location. The Company took possession of the leased facilities on January 1, 2022. The remaining lease term for the Company’s office and warehouse operating lease as of December 31, 2023, was <span id="xdx_90C_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dc_c20231231__us-gaap--BusinessAcquisitionAxis__custom--PrivateMedicalBillingCompanyMember__us-gaap--AwardDateAxis__custom--JanuaryOneTwoThousandTwentyTwoMember_zSdNF2YO8omk">seventeen months. Lease expense related to the office spaces and copier operating leases was recorded on a straight-line basis over the lease term. Total lease expense under the five operating leases was approximately $534,830 for the year ended December 31, 2023. The weighted-average remaining lease term related to the Company’s lease liabilities as of December 31, 2023 and December 31, 2022 was 4.5 years and 3.3 years, respectively. The discount rate implicit within the Company’s operating leases was not generally determinable, and therefore, the Company determined the discount rate based on its incremental borrowing rate on the information available at commencement date. As of commencement date, the operating lease liabilities reflect a weighted average discount rate of 8%. The following sets forth the operating lease right of use assets and liabilities as of December 31, 2023: SCHEDULE OF OPERATING LEASES RIGHT OF USE ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Assets:</td><td style="color: Black"> </td> <td colspan="2" id="xdx_496_20231231_z1pxCBxtZC6l" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zu9JlJlbGgA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: left; padding-bottom: 2.5pt">Operating lease right of use assets</td><td style="width: 2%; color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; color: Black; text-align: right">1,053,159</td><td style="width: 1%; padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLz8FW_zmCQnQllZcei" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Operating lease obligations-current portion</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"></td><td style="color: Black; text-align: right">279,538</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLz8FW_zW0zbkJV2wOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Operating lease obligations-less current portion</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"></td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">827,836</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iTI_mtOLLz8FW_zOT792rBI9ji" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total operating lease obligations</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,107,374</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> Following are the minimum lease payments for each year and in total. SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Year ending December 31:</td><td style="color: Black"> </td> <td colspan="2" id="xdx_49C_20231231_zHw7eVldUWl9" style="color: Black; text-align: center"> </td><td style="color: Black"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCnV_zpuCPNNPUHsd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: left">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">358,424</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCnV_zECfGqld6PN5" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">311,849</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzCnV_zvni5Ig3eCh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">293,300</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzCnV_zvVNoKt6DLh7" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2027</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">117,492</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzCnV_zm6mfkg2a4hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"></td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">235,020</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCnV_zMYBVvkuftt2" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Total undiscounted minimum future lease payments</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,316,085</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zgC02LJVbJah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Imputed interest</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">(208,711</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iTI_zIviGvX3Ssx8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total operating lease liability</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,107,374</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

P48M

1598

P48M

1786

12398

14741

termination date of December 2026

2648

2774

P7M

7436

8877

termination date in March 2030

7211

7364

termination date of December 2022

4233

4626

termination date of June 2025

P17M

534830

P4Y6M

P3Y3M18D

0.08

The following sets forth the operating lease right of use assets and liabilities as of December 31, 2023: SCHEDULE OF OPERATING LEASES RIGHT OF USE ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Assets:</td><td style="color: Black"> </td> <td colspan="2" id="xdx_496_20231231_z1pxCBxtZC6l" style="color: Black; text-align: right"> </td><td style="color: Black"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zu9JlJlbGgA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: left; padding-bottom: 2.5pt">Operating lease right of use assets</td><td style="width: 2%; color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; color: Black; text-align: right">1,053,159</td><td style="width: 1%; padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; font-weight: bold">Liabilities:</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLz8FW_zmCQnQllZcei" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Operating lease obligations-current portion</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"></td><td style="color: Black; text-align: right">279,538</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLz8FW_zW0zbkJV2wOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Operating lease obligations-less current portion</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"></td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">827,836</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iTI_mtOLLz8FW_zOT792rBI9ji" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Total operating lease obligations</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,107,374</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1053159

279538

827836

1107374

Following are the minimum lease payments for each year and in total. SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black; font-weight: bold">Year ending December 31:</td><td style="color: Black"> </td> <td colspan="2" id="xdx_49C_20231231_zHw7eVldUWl9" style="color: Black; text-align: center"> </td><td style="color: Black"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCnV_zpuCPNNPUHsd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: left">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td style="width: 14%; color: Black; text-align: right">358,424</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCnV_zECfGqld6PN5" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">311,849</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzCnV_zvni5Ig3eCh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">293,300</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzCnV_zvVNoKt6DLh7" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">2027</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 1.5pt; color: Black; text-align: right">117,492</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzCnV_zm6mfkg2a4hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"></td><td style="border-bottom: black 1pt solid; color: Black; text-align: right">235,020</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCnV_zMYBVvkuftt2" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Total undiscounted minimum future lease payments</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,316,085</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zgC02LJVbJah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left; padding-bottom: 2.5pt">Imputed interest</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">(208,711</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iTI_zIviGvX3Ssx8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total operating lease liability</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right">1,107,374</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

358424

311849

293300

117492

235020

1316085

208711

1107374

NOTE 15. COMMITMENTS AND CONTINGENCIES Litigation. From time to time, we are notified that we may be a party to a lawsuit or that a claim is being made against us. It is our policy to not disclose the specifics of any claim or threatened lawsuit until the summons and complaint are actually served on us. After carefully assessing the claim, and assuming we determine that we are not at fault or we disagree with the damages or relief demanded, we vigorously defend any lawsuit filed against us. We record a liability when losses are deemed probable and reasonably estimable. When losses are deemed reasonably possible but not probable, we determine whether it is possible to provide an estimate of the amount of the loss or range of possible losses for the claim, if material for disclosure. In evaluating matters for accrual and disclosure purposes, we take into consideration factors such as our historical experience with matters of a similar nature, the specific facts and circumstances asserted, the likelihood of our prevailing, the availability of insurance, and the severity of any potential loss. We reevaluate and update accruals as matters progress over time. On May 31, 2022, the Company filed a lawsuit against Culp McAuley, Inc. (“defendant”) in the United States District Court for the District of Kansas. The lawsuit arises from the defendant’s multiple breaches of its obligations to the Company. The Company seeks monetary damages and injunctive relief based on certain conduct by the defendant. On July 18, 2022, the defendant filed its Answer to the Company’s Verified Complaint and included Counterclaims alleging breach of contract and seeking monetary damages. On August 8, 2022, the Company filed its Reply and Affirmative Defenses to the Counterclaims by, among other things, denying the allegations and any and all liability. As of December 31, 2023, we are able to estimate a range of reasonably possible loss related to the Culp McCauley case, our estimate of the aggregate reasonably possible loss (in excess of any accrued amounts) was approximately $1.8 million. Our estimate with respect to the aggregate reasonably possible loss is based upon currently available information and is subject to significant judgment and a variety of assumptions and known and unknown uncertainties, which may change quickly and significantly from time to time, particularly if and as we engage with applicable governmental agencies or plaintiffs in connection with a proceeding. Also, the matters underlying the reasonably possible loss will change from time to time. As a result, actual results may vary significantly from the current estimate. While the ultimate resolution is unknown, based on the information currently available, we do not expect that these lawsuits will individually, or in the aggregate, have a material adverse effect to our results of operations, financial condition or cash flows. However, the outcome of any litigation is inherently uncertain and there can be no assurance that any expense, liability or damages that may ultimately result from the resolution of these matters will be covered by our insurance or will not be in excess of amounts recognized or provided by insurance coverage and will not have a material adverse effect on our operating results, financial condition or cash flows. General 401 (k) Plan. The Company sponsors a 401(k) retirement savings plan for the benefit of its employees. <span id="xdx_908_eus-gaap--DescriptionOfDefinedContributionPensionAndOtherPostretirementPlans_c20230101__20231231__us-gaap--RetirementPlanTypeAxis__us-gaap--SupplementalEmployeeRetirementPlanDefinedBenefitMember_z8JYDLQXeGAe" title="Description of matching contributions to employees">The plan, as amended, requires it to provide <span id="xdx_901_eus-gaap--DefinedContributionPlanEmployerMatchingContributionPercent_pid_dp_uPure_c20230101__20231231__us-gaap--DeferredCompensationArrangementWithIndividualPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--ThreePercentageOfEmployeeContributionMember_zePd6ZLu7Yrd" title="Percentage of employer matching contribution">100% matching contributions for employees, who elect to contribute up to 3% of their compensation to the plan and <span id="xdx_905_eus-gaap--DefinedContributionPlanEmployerMatchingContributionPercent_pid_dp_uPure_c20230101__20231231__us-gaap--DeferredCompensationArrangementWithIndividualPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--TwoPercentageOfEmployeeContributionMember_zvN0r7KtxBOh" title="Percentage of employer matching contribution">50% matching contributions for employee’s elective deferrals on the next 2% of their contributions. The Company made matching contributions totaling $207,463 and $223,084 for the years ended December 31, 2023 and 2022, respectively. Each participant is <span id="xdx_90F_eus-gaap--DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_pid_dp_uPure_c20230101__20231231__us-gaap--DeferredCompensationArrangementWithIndividualPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--EmployeeContributionMember_zaTWqmrDDNHi" title="Percentage for vesting contributions">100% vested at all times in employee and employer matching contributions.

1800000

The plan, as amended, requires it to provide 100% matching contributions for employees, who elect to contribute up to 3% of their compensation to the plan and 50% matching contributions for employee’s elective deferrals on the next 2% of their contributions.

0.50

207463

223084

NOTE 16. STOCK-BASED COMPENSATION The Company recorded pre-tax compensation expense related to the grant of stock options and restricted stock issued of $452,071 and $1,282,757 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the Company had adopted ten separate stock option and restricted stock plans: (i) the 2005 Stock Option and Restricted Stock Plan (the “2005 Plan”), (ii) the 2006 Stock Option and Restricted Stock Plan (the “2006 Plan”), (iii) the 2007 Stock Option and Restricted Stock Plan (the “2007 Plan”), (iv) the 2008 Stock Option and Restricted Stock Plan (the “2008 Plan”), (v) the 2011 Stock Option and Restricted Stock Plan (the “2011 Plan”), (vi) the 2013 Stock Option and Restricted Stock Plan (the “2013 Plan”), (vii) the 2015 Stock Option and Restricted Stock Plan (the “2015 Plan”), (viii) the 2018 Stock Option and Restricted Stock Plan (the “2018 Plan”), (ix) the 2020 Stock Option and Restricted Stock Plan (the “2020 Plan”), and (x) the 2022 Stock Option and Restricted Stock Plan (the “2022 Plan”). The 2005 Plan, 2006 Plan, 2007 Plan, 2008 Plan, 2011 Plan, 2013 Plan, 2015 Plan, 2018 Plan, 2020 Plan and 2022 Plan are referred to as the “Plans.” These Plans permit the grant of stock options or restricted stock to its employees, non-employee directors and others for up to a total of 333,750 shares of common stock. The 2005 Plan terminated during 2015 with <span id="xdx_905_ecustom--SharesUnavailableForIssuance_iI_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndFivePlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandFifteenMember_z9Nqupqbhn4d" title="Shares unavailable for issuance">1,078 shares not awarded or underlying options, which shares are now unavailable for issuance. Stock options granted under the 2005 Plan that remain unexercised and outstanding as of December 31, 2023 total <span id="xdx_905_ecustom--SharesUnexercisedAndOutstanding_iI_pid_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndFivePlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandFifteenMember_zO35jpbKYoxi" title="Stock options unexercised and outstanding">284. The 2006 Plan terminated during 2016 with <span id="xdx_909_ecustom--SharesUnavailableForIssuance_iI_pid_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndSixPlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandSixteenMember_zl8P68JJYL5e" title="Shares unavailable for issuance">2,739 shares not awarded or underlying options, which shares are now unavailable for issuance. Stock options granted under the 2006 Plan that remain unexercised and outstanding as of December 31, 2023 total <span id="xdx_90F_ecustom--SharesUnexercisedAndOutstanding_iI_pid_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndSixPlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandSixteenMember_zaNezfWRtQ55" title="Stock options unexercised and outstanding">531. The 2007 Plan terminated during 2017 with <span id="xdx_901_ecustom--SharesUnavailableForIssuance_iI_pid_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndSevenPlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandSevenTeenMember_zGk3BT7wKEz5" title="Shares unavailable for issuance">4,733 shares not awarded or underlying options, which shares are now unavailable for issuance. There are no stock options granted under the 2007 Plan that remain unexercised and outstanding as of December 31, 2023. The 2008 Plan terminated during 2018 with <span id="xdx_908_ecustom--SharesUnavailableForIssuance_iI_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandAndEightPlanMember__us-gaap--AwardDateAxis__custom--DuringTwoThousandEighteenMember_z2IjFKYaGu61" title="Shares unavailable for issuance">2,025 shares not awarded or underlying options, which shares are now unavailable for issuance. There are no stock options granted under the 2008 Plan that remain unexercised and outstanding as of December 31, 2023. Our Board of Directors adopted the 2020 Stock Option and Restricted Stock Plan (the “2020 Plan”) on June 30, 2020 and the Company’s stockholders approved the 2020 Plan at the Annual Meeting held on September 9, 2020. The Company’s stockholders approved an amendment to the 2020 Plan at the Annual Meeting held on June 22, 2021 which increased the number of shares of Common Stock authorized and reserved for issuance under the 2020 Plan to a total of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyPlanMember_zmUOia1GVHwe" title="Number of shares of common stock authorized and reserved">125,000. A total of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20211231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyPlanMember_zCDGo6TBVe84">112,958 options and restricted stock have been granted under the 2020 Plan to date. The 2020 Plan also authorizes us to grant (i) to the key employees’ incentive stock options to purchase shares of Common Stock and non-qualified stock options to purchase shares of Common Stock and restricted stock awards and (ii) to non-employee directors and consultants non-qualified stock options and restricted stock. Our Board of Directors adopted the 2022 Stock Option and Restricted Stock Plan (the “2022 Plan”) on October 28, 2022 and the Company’s stockholders approved the 2022 Plan at the Annual Meeting held on December 7, 2022. The number of shares of Common Stock authorized and reserved for issuance under the 2022 Plan totals <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyPlanMember_zSarDkOsOgh7" title="Number of shares of common stock authorized and reserved">125,000. The 2022 Plan also authorizes us to grant (i) to the key employees’ incentive stock options to purchase shares of Common Stock and non-qualified stock options to purchase shares of Common Stock and restricted stock awards and (ii) to non-employee directors and consultants non-qualified stock options and restricted stock. The Company believes that such awards better align the interests of our employees with those of its stockholders. Option awards have been granted with an exercise price equal to the market price of its stock at the date of grant with such option awards generally vesting based on the completion of continuous service and having ten-year contractual terms. These option awards typically provide for accelerated vesting if there is a change in control (as defined in the Plans). The Company has registered all shares of common stock that are issuable under its Plans with the SEC. A total of 137,042 shares remained available for awards under the various Plans as of December 31, 2023. The fair value of each option award is estimated on the date of grant using a Black-Scholes option valuation model. <p id="xdx_897_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zhSC1W30LAql" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Activity in the various Plans during the years ended December 31, 2023 and 2022 is reflected in the following table: SUMMARY OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Options</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Outstanding at January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z2Yy9aHbXl2e" style="width: 16%; color: Black; text-align: right" title="Options outstanding, beginning balance">54,303</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zxpMTDfnmHJi" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">47.40</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zocCxuLcMD1" style="color: Black; text-align: right" title="Options granted">1,250</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z4G83T9RiUNj" style="color: Black; text-align: right" title="Weighted average exercise price, granted">19.60</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zHD65eNMpYic" style="color: Black; text-align: right" title="Options exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zwLlu7f08YCf" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zdZqEWL6XXT9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Options forfeited">(1,603</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zrYEcf2QJPx1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited">(80.80</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Outstanding at December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_ztSiuaITnFN9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options outstanding, ending balance">53,950</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zmrHamEkajMd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.80</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Exercisable at December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWGO8uIARQc7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options exercisable, ending balance">53,950</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zMp0RqtEjD9j" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.80</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Options</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Outstanding at January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zW59lDRcD1Mh" style="width: 16%; color: Black; text-align: right" title="Options outstanding, beginning balance">53,950</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zZ2U0jc645U9" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">45.80</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z3uH4ykShbff" style="color: Black; text-align: right" title="Options granted">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zQx61AqWLES7" style="color: Black; text-align: right" title="Weighted average exercise price, granted">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zXkRkjRX4yW1" style="color: Black; text-align: right" title="Options exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zgBU2Bc3xx7k" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zgKb0JwSy878" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Options forfeited">(350</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zRtSjU0sYoyg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited">(83.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Outstanding at December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zQkr3tsgSVs7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options outstanding, ending balance">53,600</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWuNqP4cGyNc" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.55</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Exercisable at December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zjcwurKQSSo9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options exercisable, ending balance">53,600</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zKuxR8YziHL6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.55</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> The fair value of each option award is estimated on the date of grant using a Black-Scholes option valuation model. The total estimated grant date fair value stock options issued during the year ended December 31, 2023 and 2022 was $-0- and $22,768, respectively. <p id="xdx_890_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zVUuMB2M5vK7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has utilized the following assumptions in its Black-Scholes option valuation model to calculate the estimated grant date fair value of the options during the years ended December 31, 2023 and 2022: SCHEDULE OF FAIR VALUE OF STOCK OPTIONS ASSUMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold"> </td> <td colspan="2" style="color: Black; font-weight: bold; text-align: center">2023</td><td style="color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold"> </td> <td colspan="2" style="color: Black; font-weight: bold; text-align: center">2022</td><td style="color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Volatility – range</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 16%; color: Black; text-align: right">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231_zox8LXuSXNxj" style="width: 16%; color: Black; text-align: right" title="Volatility - range">111.67</td><td style="width: 1%; color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Risk-free rate</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231_zv5zQy1Syxbg" style="color: Black; text-align: right" title="Risk-free rate">1.81</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Expected term</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">10.0 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">Exercise price</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231_zGAwA0isqW46" style="color: Black; text-align: right" title="Exercise price">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231_zIvrt46rdus2" style="color: Black; text-align: right" title="Exercise price">19.60</td><td style="color: Black; text-align: left"> </td></tr> </table> The Plans allow for the cashless exercise of stock options. This provision allows the option holder to surrender/cancel options with an intrinsic value equivalent to the purchase/exercise price of other options exercised. There were no shares surrendered pursuant to cashless exercises during the years ended December 31, 2023 and 2022. At December 31, 2023 and 2022, the aggregate intrinsic value of options outstanding was approximately $-0- and $-0-, respectively, and the aggregate intrinsic value of options exercisable was approximately $-0- and $-0-, respectively. <p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zGOlo1wOQ0Ye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable options under the Company’s option plans as of December 31, 2023: SCHEDULE OF SHARES AUTHORIZED UNDER STOCK OPTION PLANS BY EXERCISE PRICE RANGE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Outstanding options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Exercisable options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Exercise price range</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Number of options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Weighted average remaining contractual life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Number of options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Weighted average remaining contractual life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right"> <span id="xdx_902_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_z7XicFepkVx4" title="Exercise price range, lower limit">0.01 to $<span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zvJN8g5uBrxe" title="Exercise price range, upper limit">49.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLJjDPwS2di2" style="width: 17%; text-align: right" title="Number of options, outstanding">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_z5V8apFPSxmh" title="Weighted average remaining contractual life, outstanding options">6.6 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zpNncuu2XMWd" style="width: 16%; text-align: right" title="Number of options, exercisable">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> <span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zmK2NNWak6g5" title="Weighted average remaining contractual life, exercisable options">6.6 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zviK20L65pv1" title="Exercise price range, lower limit">50.00 to $<span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z0q2cInZ3hJh" title="Exercise price range, upper limit">69.99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z165WT7lkrTb" style="text-align: right" title="Number of options, outstanding">15,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zvtG4Unprm01" title="Weighted average remaining contractual life, outstanding options">4.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zyUcn7ktm5n1" style="text-align: right" title="Number of options, exercisable">15,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> <span id="xdx_90E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zDmLi9TTol3c" title="Weighted average remaining contractual life, exercisable options">4.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zg4vsHk3sp21" title="Exercise price range, lower limit">70.00 to $<span id="xdx_903_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zYb7HBRhIcG" title="Exercise price range, upper limit">89.99</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zdrJbMwzAVdb" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, outstanding">1,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: center"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zQhRRCizGDv2" title="Weighted average remaining contractual life, outstanding options">2.4 years</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zvbuQy3NACe8" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercisable">1,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> <span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_za2yuZBI9mpk" title="Weighted average remaining contractual life, exercisable options">2.4 years</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231_zoioCTk04lii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding">53,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zsDfaDPzIiT1" title="Weighted average remaining contractual life, outstanding options">5.9 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231_z3u4GVTRR4zc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">53,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> <span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zcOfqHjVjTo5" title="Weighted average remaining contractual life, exercisable options">5.9 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Restricted stock grants. The Board of Directors has granted restricted stock awards under the Plans. Restricted stock awards are valued on the date of grant and have no purchase price for the recipient. Restricted stock awards typically vest over one to four years corresponding to anniversaries of the grant date. Under the Plans, unvested shares of restricted stock awards may be forfeited upon the termination of service to or employment with the Company, depending upon the circumstances of termination. Except for restrictions placed on the transferability of restricted stock, holders of unvested restricted stock have full stockholder’s rights, including voting rights and the right to receive cash dividends. <p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zS45pXm0y1P8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all restricted stock activity under the equity compensation plans for the years ended December 31, 2023 and 2022 is as follows: SUMMARY OF RESTRICTED STOCK ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Nonvested balance, January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zddVIflIH2r9" style="width: 16%; color: Black; text-align: right" title="Number of restricted shares, non-vested beginning balance">52,869</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z64TvCabrSla" style="width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">37.40</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zJGRo9cisHxf" style="color: Black; text-align: right" title="Number of restricted shares, granted">60,750</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgDchlhiriA1" style="color: Black; text-align: right" title="Weighted average grant date fair value, granted">14.67</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Vested</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zUUA05gh82a5" style="color: Black; text-align: right" title="Number of restricted shares, vested">(31,244</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zq427omNuuXf" style="color: Black; text-align: right" title="Weighted average grant date fair value, vested">(34.73</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zDurgXoyTR83" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of restricted shares, forfeited">(3,250</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z45HrgkD5CD1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited">(21.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Nonvested balance, December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPFjU5mKG0n3" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of restricted shares, non-vested ending balance">79,125</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znNqh6VNtxg1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">21.73</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Nonvested balance, January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zxCuIMckHAxj" style="width: 16%; color: Black; text-align: right" title="Number of restricted shares, non-vested beginning balance">79,125</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlh6X7dHYbib" style="width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">21.73</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzo4Ryo08od6" style="color: Black; text-align: right" title="Number of restricted shares, granted">35,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z9JKe73ia4z" style="color: Black; text-align: right" title="Weighted average grant date fair value, granted">5.00</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Vested</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_ztRkQ2DT32Z5" style="color: Black; text-align: right" title="Number of restricted shares, vested">(56,625</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z8Ifn5F2WTj9" style="color: Black; text-align: right" title="Weighted average grant date fair value, vested">(21.29</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zRdzaGZ2aBOa" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of restricted shares, forfeited">(3,625</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znu3RIR3bOX9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited">(22.41</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Nonvested balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyejIhjJChEg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of restricted shares, non-vested ending balance">53,875</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zjJgVDJboxXf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">11.27</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> The Company estimated the fair market value of these restricted stock grants based on the closing market price on the date of the grant. As of December 31, 2023, there was $<span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zcpQNhAFNV8h" title="Unrecognized portion of stock compensation expense">140,573 of total unrecognized compensation costs related to all remaining non-vested restricted stock grants, which will be amortized over the next forty-eight months in accordance with their respective vesting scale. <p id="xdx_894_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zix9NMBd4nDd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The nonvested balance of restricted stock vests as follows: SCHEDULE OF NON-VESTED BALANCE OF RESTRICTED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Years ended</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zqiuFlsjj9F8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: center"> </td><td style="color: Black"> </td></tr> <tr id="xdx_400_ecustom--NumberOfRestrictedShareNonVestInYearOne_iI_zV467TtDCzn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 14%; color: Black; text-align: right">27,750</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearTwo_iI_za7dF5v5lhUe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">19,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NumberOfRestrictedShareNonVestInYearThree_iI_zwmfcVzKI7V" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,125</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearFour_iI_zqiBGSCzslr8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NumberOfRestrictedShareNonVestInYearFive_iI_zLI08bc2j65l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2028</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,000</td><td style="color: Black; text-align: left"> </td></tr> </table>

452071

1282757

333750

1078 284 2739 531 4733 0 2025 0

125000

112958

125000

137042

<p id="xdx_897_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zhSC1W30LAql" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Activity in the various Plans during the years ended December 31, 2023 and 2022 is reflected in the following table: SUMMARY OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Options</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Outstanding at January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z2Yy9aHbXl2e" style="width: 16%; color: Black; text-align: right" title="Options outstanding, beginning balance">54,303</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zxpMTDfnmHJi" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">47.40</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zocCxuLcMD1" style="color: Black; text-align: right" title="Options granted">1,250</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z4G83T9RiUNj" style="color: Black; text-align: right" title="Weighted average exercise price, granted">19.60</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zHD65eNMpYic" style="color: Black; text-align: right" title="Options exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zwLlu7f08YCf" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zdZqEWL6XXT9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Options forfeited">(1,603</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zrYEcf2QJPx1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited">(80.80</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Outstanding at December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_ztSiuaITnFN9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options outstanding, ending balance">53,950</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zmrHamEkajMd" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.80</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Exercisable at December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWGO8uIARQc7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options exercisable, ending balance">53,950</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zMp0RqtEjD9j" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.80</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Options</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Outstanding at January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zW59lDRcD1Mh" style="width: 16%; color: Black; text-align: right" title="Options outstanding, beginning balance">53,950</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zZ2U0jc645U9" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">45.80</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z3uH4ykShbff" style="color: Black; text-align: right" title="Options granted">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zQx61AqWLES7" style="color: Black; text-align: right" title="Weighted average exercise price, granted">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zXkRkjRX4yW1" style="color: Black; text-align: right" title="Options exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zgBU2Bc3xx7k" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zgKb0JwSy878" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Options forfeited">(350</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zRtSjU0sYoyg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited">(83.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Outstanding at December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zQkr3tsgSVs7" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options outstanding, ending balance">53,600</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWuNqP4cGyNc" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.55</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; padding-bottom: 2.5pt">Exercisable at December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zjcwurKQSSo9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Options exercisable, ending balance">53,600</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zKuxR8YziHL6" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.55</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

54303

47.40

1250

19.60

1603

80.80

53950

45.80

53950

45.80

53950

45.80

350

83.20

53600

45.55

53600

45.55

0 22768

<p id="xdx_890_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zVUuMB2M5vK7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has utilized the following assumptions in its Black-Scholes option valuation model to calculate the estimated grant date fair value of the options during the years ended December 31, 2023 and 2022: SCHEDULE OF FAIR VALUE OF STOCK OPTIONS ASSUMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold"> </td> <td colspan="2" style="color: Black; font-weight: bold; text-align: center">2023</td><td style="color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold"> </td> <td colspan="2" style="color: Black; font-weight: bold; text-align: center">2022</td><td style="color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Volatility – range</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 16%; color: Black; text-align: right">—</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220101__20221231_zox8LXuSXNxj" style="width: 16%; color: Black; text-align: right" title="Volatility - range">111.67</td><td style="width: 1%; color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Risk-free rate</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220101__20221231_zv5zQy1Syxbg" style="color: Black; text-align: right" title="Risk-free rate">1.81</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: left">Expected term</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">10.0 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">Exercise price</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231_zGAwA0isqW46" style="color: Black; text-align: right" title="Exercise price">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231_zIvrt46rdus2" style="color: Black; text-align: right" title="Exercise price">19.60</td><td style="color: Black; text-align: left"> </td></tr> </table>

1.1167

0.0181

P10Y

19.60

<p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zGOlo1wOQ0Ye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable options under the Company’s option plans as of December 31, 2023: SCHEDULE OF SHARES AUTHORIZED UNDER STOCK OPTION PLANS BY EXERCISE PRICE RANGE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Outstanding options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Exercisable options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Exercise price range</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Number of options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Weighted average remaining contractual life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Number of options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-weight: bold">Weighted average remaining contractual life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right"> <span id="xdx_902_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_z7XicFepkVx4" title="Exercise price range, lower limit">0.01 to $<span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zvJN8g5uBrxe" title="Exercise price range, upper limit">49.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLJjDPwS2di2" style="width: 17%; text-align: right" title="Number of options, outstanding">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_z5V8apFPSxmh" title="Weighted average remaining contractual life, outstanding options">6.6 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zpNncuu2XMWd" style="width: 16%; text-align: right" title="Number of options, exercisable">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> <span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zmK2NNWak6g5" title="Weighted average remaining contractual life, exercisable options">6.6 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zviK20L65pv1" title="Exercise price range, lower limit">50.00 to $<span id="xdx_90B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z0q2cInZ3hJh" title="Exercise price range, upper limit">69.99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z165WT7lkrTb" style="text-align: right" title="Number of options, outstanding">15,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zvtG4Unprm01" title="Weighted average remaining contractual life, outstanding options">4.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zyUcn7ktm5n1" style="text-align: right" title="Number of options, exercisable">15,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> <span id="xdx_90E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zDmLi9TTol3c" title="Weighted average remaining contractual life, exercisable options">4.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zg4vsHk3sp21" title="Exercise price range, lower limit">70.00 to $<span id="xdx_903_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zYb7HBRhIcG" title="Exercise price range, upper limit">89.99</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zdrJbMwzAVdb" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, outstanding">1,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: center"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zQhRRCizGDv2" title="Weighted average remaining contractual life, outstanding options">2.4 years</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zvbuQy3NACe8" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercisable">1,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> <span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_za2yuZBI9mpk" title="Weighted average remaining contractual life, exercisable options">2.4 years</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20231231_zoioCTk04lii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding">53,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zsDfaDPzIiT1" title="Weighted average remaining contractual life, outstanding options">5.9 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20231231_z3u4GVTRR4zc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">53,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> <span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231_zcOfqHjVjTo5" title="Weighted average remaining contractual life, exercisable options">5.9 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.01

49.99

37000

P6Y7M6D

37000

P6Y7M6D

50.00

69.99

15100

P4Y6M

15100

P4Y6M

70.00

89.99

1500

P2Y4M24D

1500

P2Y4M24D

53600

P5Y10M24D

53600

P5Y10M24D

<p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zS45pXm0y1P8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all restricted stock activity under the equity compensation plans for the years ended December 31, 2023 and 2022 is as follows: SUMMARY OF RESTRICTED STOCK ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Nonvested balance, January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zddVIflIH2r9" style="width: 16%; color: Black; text-align: right" title="Number of restricted shares, non-vested beginning balance">52,869</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z64TvCabrSla" style="width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">37.40</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zJGRo9cisHxf" style="color: Black; text-align: right" title="Number of restricted shares, granted">60,750</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgDchlhiriA1" style="color: Black; text-align: right" title="Weighted average grant date fair value, granted">14.67</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Vested</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zUUA05gh82a5" style="color: Black; text-align: right" title="Number of restricted shares, vested">(31,244</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zq427omNuuXf" style="color: Black; text-align: right" title="Weighted average grant date fair value, vested">(34.73</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zDurgXoyTR83" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of restricted shares, forfeited">(3,250</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z45HrgkD5CD1" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited">(21.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Nonvested balance, December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPFjU5mKG0n3" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of restricted shares, non-vested ending balance">79,125</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znNqh6VNtxg1" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">21.73</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Nonvested balance, January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zxCuIMckHAxj" style="width: 16%; color: Black; text-align: right" title="Number of restricted shares, non-vested beginning balance">79,125</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlh6X7dHYbib" style="width: 16%; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">21.73</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzo4Ryo08od6" style="color: Black; text-align: right" title="Number of restricted shares, granted">35,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z9JKe73ia4z" style="color: Black; text-align: right" title="Weighted average grant date fair value, granted">5.00</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Vested</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_ztRkQ2DT32Z5" style="color: Black; text-align: right" title="Number of restricted shares, vested">(56,625</td><td style="color: Black; text-align: left">)</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z8Ifn5F2WTj9" style="color: Black; text-align: right" title="Weighted average grant date fair value, vested">(21.29</td><td style="color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zRdzaGZ2aBOa" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of restricted shares, forfeited">(3,625</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znu3RIR3bOX9" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average grant date fair value, forfeited">(22.41</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Nonvested balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyejIhjJChEg" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of restricted shares, non-vested ending balance">53,875</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zjJgVDJboxXf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">11.27</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

52869

37.40

60750

14.67

31244

34.73

3250

21.20

79125

21.73

79125

21.73

35000

5.00

56625

21.29

3625

22.41

53875

11.27

140573

<p id="xdx_894_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zix9NMBd4nDd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The nonvested balance of restricted stock vests as follows: SCHEDULE OF NON-VESTED BALANCE OF RESTRICTED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Years ended</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zqiuFlsjj9F8" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black"> </td> <td colspan="2" style="color: Black; text-align: center"> </td><td style="color: Black"> </td></tr> <tr id="xdx_400_ecustom--NumberOfRestrictedShareNonVestInYearOne_iI_zV467TtDCzn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; color: Black; text-align: justify">2024</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 14%; color: Black; text-align: right">27,750</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearTwo_iI_za7dF5v5lhUe" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2025</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">19,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NumberOfRestrictedShareNonVestInYearThree_iI_zwmfcVzKI7V" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2026</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">4,125</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearFour_iI_zqiBGSCzslr8" style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: justify">2027</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">2,000</td><td style="color: Black; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NumberOfRestrictedShareNonVestInYearFive_iI_zLI08bc2j65l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; text-align: justify">2028</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right">1,000</td><td style="color: Black; text-align: left"> </td></tr> </table>

27750 19000 4125 2000 1000 NOTE 17. COMMON STOCK PURCHASE WARRANTS 2021 Purchase Warrants The Company has issued Common Stock purchase warrants in conjunction with various debt and equity issuances. The warrants are either immediately exercisable or have a delayed initial exercise date, no more than nine months from their respective issue date and allow the holders to purchase up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20231231__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zbmbnFYW0sN3" title="Warrant to purchase">1,148,286 shares of common stock at $<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember__srt--RangeAxis__srt--MinimumMember_zdomFGdnRYJl" title="Exercise price">5.50 to $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember__srt--RangeAxis__srt--MaximumMember_zs4ELUrMI0V4" title="Exercise price">52.00 per share as of December 31, 2023. <span id="xdx_90F_ecustom--WarrantExpirationTermDescription_c20230101__20231231__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zIRUxaNL7247" title="Warrant expiration date description">The warrants expire from July 31, 2023 through April 5, 2028 and under certain circumstances allow for cashless exercise. On January 14, 2021 and February 1, 2021, the Company issued warrants to purchase a total of <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210114__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zBYctJbXYecb" title="Warrant to purchase"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210202__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zG7wwhITNhdd" title="Warrant to purchase">2,127,500 shares of Common Stock. The warrant terms provide for net cash settlement outside the control of the Company under certain circumstances in the event of tender offers. As such, the Company is required to treat these warrants as derivative liabilities which are valued at their estimated fair value at their issuance date and at each reporting date with any subsequent changes reported in the consolidated statements of operations as the change in fair value of warrant derivative liabilities. Furthermore, the Company re-values the fair value of warrant derivative liability as of the date the warrant is exercised with the resulting warrant derivative liability transitioned to change in fair value of warrant derivative liabilities through the consolidated statement of operations. On August 19, 2021, the Company entered into a Warrant Exchange Agreement (the “Exchange Agreement”) with the Investors cancelling February Warrants exercisable for an aggregate of <span id="xdx_903_ecustom--ClassOfStockWarrantExercisable_iI_c20210819__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zE9pquh7fR9h" title="Warrants exercisable">384,077 shares of Common Stock in consideration for its issuance of (i) new warrants (the “Exchange Warrants”) to the Investors exercisable for an aggregate of up to <span id="xdx_90D_ecustom--ClassOfStockWarrantExercisable_iI_c20210819__us-gaap--ClassOfWarrantOrRightAxis__custom--ExchangeWarrantsMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_z5MscdSqV5d9" title="Warrants exercisable">384,077 shares of Common Stock. The Company also issued warrants (the “Replacement Original Warrants”) replacing the February Warrants for the remaining shares of Common Stock exercisable thereunder, representing an aggregate of <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20210819__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--ReplacementOriginalWarrantsMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zyWFkvcfU0e3" title="Number of shares issued warrant">330,923 shares of Common Stock, and extended the expiration date of the February Warrants to <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20210819__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--ReplacementOriginalWarrantsMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zAMKtyHPYuug" title="Warrants expiration date">September 18, 2026. The Exchange Warrants provide for an initial exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210819__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--ReplacementOriginalWarrantsMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOnePurchaseWarrantsMember_zfA0WHZliNY5" title="Exercise price per share">65.00 per share, subject to customary adjustments thereunder, and are immediately exercisable upon issuance for cash and on a cashless basis. On the date of the exchange, the Company calculated the fair value, using the Black-Scholes method, of the cancelled February Warrants and the newly issued Exchange Warrants, the difference in fair value measurement of the respective warrants was attributed to warrant modification expense in the consolidated statement of operations. On August 23, 2022, the Company entered into Warrant Exchange Agreements (the “Warrant Exchange Agreements”) with certain investors (the “Investors”), pursuant to which the Company agreed to issue to the Investors an aggregate of 303,750 shares of Common Stock in exchange for the cancellation by the Investors of the January Warrants, the Exchange Warrants and the Replacement Originals Warrants. On the date of the exchange, the Company calculated the fair value of the issuance of shares of common stock pursuant to the Warrant Exchange Agreements, attributing that value to common stock and additional paid in capital. The remaining value of the warrant derivative liability was attributed to an income from change in fair market value of warrant derivative liabilities and gain on extinguishment of warrant derivative liabilities in the consolidated statement of operations. On the date of the Warrant Exchange Agreement, using the Black-Scholes method, the fair value of the warrant derivative liability was $<span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_pn5n6_c20231231__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_zYG2Dv9tanpa" title="Fair value of the warrant derivative liability">8.1 million, compared to $<span id="xdx_900_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_pn5n6_c20220630__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_zhRoraRwdNEj" title="Fair value of warrant derivative liability">9.3 million at June 30, 2022, resulting in income from change in fair market value of warrant derivative liabilities of $<span id="xdx_902_ecustom--ChangeInFairValueOfWarrantDerivativeLiabilities_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_zua6DB7MaOi5" title="Change in fair market value of warrant derivative liabilities">1.2 million during the year ended December 31, 2022. Further, the value of the issued shares of Common Stock was $<span id="xdx_90B_ecustom--IssuanceOfCommonStockThroughWarrantExchangeAgreement_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_z0SeeVHOpR1f" title="Issued shares of common stock, value">4.5 million, applied to additional paid in capital, resulting in a gain on the extinguishment of warrant derivative liabilities of $<span id="xdx_90A_ecustom--GainOnExtinguishmentOfWarrantDerivativeLiabilities_pn5n6_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_zXhSzqXVQhp9" title="Gain on extinguishment of warrant derivative liabilities">3.6 million during the year ended December 31, 2022. SCHEDULE OF WARRANT MODIFICATION <div><div><div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Terms at August 23, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Volatility - range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zfn8vutfZE9d" style="width: 14%; text-align: right" title="Warrants measurement input">103.7</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_z7KhTz0BKgl7" title="Warrants measurement input">3.17 - <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zqNWKqcWPvv3" title="Warrants measurement input">3.36 </td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zUa1zSM0jheg" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember__srt--RangeAxis__srt--MinimumMember_z3YybjiVG8Ab" title="Remaining contractual term">3.4 - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember__srt--RangeAxis__srt--MaximumMember_zhcZWEwtzvWg" title="Remaining contractual term">4.1 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_z99qR2COskqe" style="text-align: right" title="Warrants measurement input">65.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_znE7gtfjJRCh" style="text-align: right" title="Common stock issuable under the warrants">1,215,000</td><td style="text-align: left"> </td></tr> </table> </div></div></div> Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. As the stock price increases for each of the related derivative instruments, the value to the holder of the instrument generally increases, therefore increasing the liability on the Company’s balance sheet. Additionally, stock price volatility is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments. The simulated fair value of these liabilities is sensitive to changes in the Company’s expected volatility. Increases in expected volatility would generally result in higher fair value measurement. A <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220822__20220823__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zZcQStq75BW" title="Change in pricing inputs and volatilities, percentage">10% change in pricing inputs and changes in volatilities and correlation factors would not result in a material change in our Level 3 fair value. 2023 Purchase Warrants On April 5, 2023, the Company issued warrants to purchase a total of <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--PlanNameAxis__custom--TwentyTwentyThreePurchaseWarrantsMember_zb7t3kEWVKc4" title="Warrant to purchase">1,125,000 shares of Common Stock. The warrant terms provide for net cash settlement outside the control of the Company under certain circumstances. As such, the Company is required to treat these warrants as derivative liabilities which are valued at their estimated fair value at their issuance date and at each reporting date with any subsequent changes reported in the consolidated statements of operations as the change in fair value of warrant derivative liabilities. Furthermore, the Company re-values the fair value of warrant derivative liability as of the date the warrant is exercised with the resulting warrant derivative liability transitioned to change in fair value of warrant derivative liabilities through the consolidated statement of operations. The Company has utilized the following assumptions in its Black-Scholes option valuation model to calculate the estimated fair value of the warrant derivative liabilities as of their date of issuance and as of December 31, 2023: <div id="xdx_C01_gL3SOWMTTB-XPHYZ_zwTmcCthVPa3"> <table cellpadding="0" cellspacing="0" id="xdx_303_134_zcdVC57HNmTc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF WARRANT MODIFICATION (Details)"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023 assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Volatility - range</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zh5z0UVLUVwh" style="width: 16%; color: Black; text-align: right" title="Warrants measurement input">106.0</td><td style="width: 1%; color: Black; text-align: left">%</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zB2KcDvoYPp6" style="width: 16%; color: Black; text-align: right" title="Warrants measurement input">105.4</td><td style="width: 1%; color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Risk-free rate</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLr1UFFZw5D8" style="color: Black; text-align: right" title="Warrants measurement input">3.36</td><td style="color: Black; text-align: left">%</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zw2wTiYEhZOc" style="color: Black; text-align: right" title="Warrants measurement input">3.84</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Dividend</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zBrtHmZjVPZh" style="color: Black; text-align: right" title="Warrants measurement input">0</td><td style="color: Black; text-align: left">%</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z1znG9GozUWb" style="color: Black; text-align: right" title="Warrants measurement input">0</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify">Remaining contractual term</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zyvSb6t6tQO1" title="Remaining contractual term">5.0 years</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zQxDqhH7uQ1e" title="Remaining contractual term">4.3 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Exercise price</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zz1EUthIO1c6" title="Warrants measurement input">5.50 – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zJFI2VXs7Ipf" title="Warrants measurement input">7.50</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zFNdk0MSbScg" title="Warrants measurement input">5.50 – <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zcAgWZfOf7Ni" title="Warrants measurement input">7.50</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Common stock issuable under the warrants</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zvOsoL4h2dla" style="color: Black; text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zna7GnYRtRKd" style="color: Black; text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="color: Black; text-align: left"> </td></tr> </table> </div> The following table summarizes information about shares issuable under warrants outstanding during the years ended December 31, 2023 and 2022: SUMMARY OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Vested Balance, January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbWQpvKPNIYa" style="width: 16%; color: Black; text-align: right" title="Warrants, vested, beginning balance">1,300,430</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_ecustom--WeightedAverageExercisePriceVested_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVlJOsrQFfai" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, vested, beginning balance">64.80</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5F2QFC9XLse" style="color: Black; text-align: right" title="Warrants, Granted">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjShFKUMOod2" style="color: Black; text-align: right" title="Weighted average exercise price, granted">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCB5Uaa8eDNc" style="color: Black; text-align: right" title="Warrants, exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zGBe0GcVWBOc" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Cancelled</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z324RR0TlP2c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Warrants, forfeited/cancelled">(1,232,971</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEEpRgaYO4ah" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited/cancelled">(65.08</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Vested Balance, December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zV9erGBKBPM2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Warrants, vested, ending balance">67,459</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageExercisePriceVested_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqNDFZUo4nrf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, vested, ending balance">60.26</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Vested Balance, January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zx0gLZLCvqua" style="width: 16%; color: Black; text-align: right" title="Warrants, vested, beginning balance">67,459</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_985_ecustom--WeightedAverageExercisePriceVested_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxhVTxn7EmCk" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, vested, beginning balance">60.26</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD8c8w9YHbkb" style="color: Black; text-align: right" title="Warrants, granted">1,125,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSQEnuBIAsTg" style="color: Black; text-align: right" title="Weighted average exercise price, granted">6.50</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT54nBuYGUs" style="color: Black; text-align: right" title="Warrants, exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsmn7SPoIiog" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited/cancelled</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUrBKnqHPRmh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Warrants, forfeited/cancelled">(67,459</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKj5cMleUidf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited/cancelled">(60.26</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Vested Balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuMlxME89275" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Warrants, vested, ending balance">1,125,000</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--WeightedAverageExercisePriceVested_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPkijqk7kfr9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, vested, ending balance">6.50</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> The total intrinsic value of all outstanding warrants aggregated $-0- as of December 31, 2023 and 2022, and the weighted average remaining term was <span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231_zm8WcCb4iAma" title="Outstanding and exercisable warrants, weighted average remaining contractual life">51.2 and <span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20220101__20221231_zejLZhyG8N4" title="Outstanding and exercisable warrants, weighted average remaining contractual life">3.9 months as of December 31, 2023 and 2022, respectively. <p id="xdx_89F_ecustom--SummaryOfRangeOfExercisePricesAndWightedAverageRemainingContractualLifeOfWarrantsTableTextBlock_zquhOPCuAz6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable warrants to purchase shares of common stock as of December 31, 2023: SUMMARY OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="color: Black; text-align: right"> </td><td style="padding-bottom: 1.5pt; color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Outstanding and exercisable warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average remaining contractual life</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zttJbkfR0gYb" style="width: 30%; color: Black; text-align: right" title="Outstanding and exercisable warrants, Exercise price">5.50</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zeypp0I1y8C5" style="width: 30%; color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 30%; color: Black; text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zKVmcrzLPOHf" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z68hJmZQ9DDb" style="color: Black; text-align: right" title="Outstanding and exercisable warrants, Exercise price">6.50</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zg47XuSPOo87" style="color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zmSSaZtu3iH1" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z9sWri9eugnd" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Outstanding and exercisable warrants, exercise price">7.50</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z47c5qAhWsxg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right"><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z6lyyFbaSjJ7" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 2.5pt; color: Black; text-align: right"> </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z19E2uEVvsg2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Outstanding and exercisable warrants, number of warrants">1,125,000</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUHUJTQBWdPj" title="Outstanding and exercisable warrants, weighted average remaining contractual life">4.3 years</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1148286

5.50

52.00

The warrants expire from July 31, 2023 through April 5, 2028 and under certain circumstances allow for cashless exercise.

2127500

384077 384077

330923

2026-09-18

65.00

303750

8100000

9300000

1200000 4500000 3600000 SCHEDULE OF WARRANT MODIFICATION <div><div><div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Terms at August 23, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Volatility - range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zfn8vutfZE9d" style="width: 14%; text-align: right" title="Warrants measurement input">103.7</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_z7KhTz0BKgl7" title="Warrants measurement input">3.17 - <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zqNWKqcWPvv3" title="Warrants measurement input">3.36 </td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_zUa1zSM0jheg" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember__srt--RangeAxis__srt--MinimumMember_z3YybjiVG8Ab" title="Remaining contractual term">3.4 - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember__srt--RangeAxis__srt--MaximumMember_zhcZWEwtzvWg" title="Remaining contractual term">4.1 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_z99qR2COskqe" style="text-align: right" title="Warrants measurement input">65.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220823__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--OriginalTermsMember_znE7gtfjJRCh" style="text-align: right" title="Common stock issuable under the warrants">1,215,000</td><td style="text-align: left"> </td></tr> </table> </div></div></div> <table cellpadding="0" cellspacing="0" id="xdx_303_134_zcdVC57HNmTc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF WARRANT MODIFICATION (Details)"> <tr style="vertical-align: bottom"> <td style="color: Black; text-align: center"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">December 31, 2023 assumptions</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black; text-align: left">Volatility - range</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zh5z0UVLUVwh" style="width: 16%; color: Black; text-align: right" title="Warrants measurement input">106.0</td><td style="width: 1%; color: Black; text-align: left">%</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zB2KcDvoYPp6" style="width: 16%; color: Black; text-align: right" title="Warrants measurement input">105.4</td><td style="width: 1%; color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left">Risk-free rate</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLr1UFFZw5D8" style="color: Black; text-align: right" title="Warrants measurement input">3.36</td><td style="color: Black; text-align: left">%</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zw2wTiYEhZOc" style="color: Black; text-align: right" title="Warrants measurement input">3.84</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Dividend</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zBrtHmZjVPZh" style="color: Black; text-align: right" title="Warrants measurement input">0</td><td style="color: Black; text-align: left">%</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z1znG9GozUWb" style="color: Black; text-align: right" title="Warrants measurement input">0</td><td style="color: Black; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: justify">Remaining contractual term</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zyvSb6t6tQO1" title="Remaining contractual term">5.0 years</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zQxDqhH7uQ1e" title="Remaining contractual term">4.3 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">Exercise price</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zz1EUthIO1c6" title="Warrants measurement input">5.50 – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zJFI2VXs7Ipf" title="Warrants measurement input">7.50</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zFNdk0MSbScg" title="Warrants measurement input">5.50 – <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zcAgWZfOf7Ni" title="Warrants measurement input">7.50</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">Common stock issuable under the warrants</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zvOsoL4h2dla" style="color: Black; text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zna7GnYRtRKd" style="color: Black; text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="color: Black; text-align: left"> </td></tr> </table>

103.7

3.17

3.36

P3Y4M24D

P4Y1M6D

65.00

1215000

0.10

1125000

106.0

105.4

3.36

3.84

P5Y

P4Y3M18D

5.50

7.50

5.50

7.50

1125000

The following table summarizes information about shares issuable under warrants outstanding during the years ended December 31, 2023 and 2022: SUMMARY OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Vested Balance, January 1, 2022</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbWQpvKPNIYa" style="width: 16%; color: Black; text-align: right" title="Warrants, vested, beginning balance">1,300,430</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_987_ecustom--WeightedAverageExercisePriceVested_iS_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVlJOsrQFfai" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, vested, beginning balance">64.80</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z5F2QFC9XLse" style="color: Black; text-align: right" title="Warrants, Granted">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjShFKUMOod2" style="color: Black; text-align: right" title="Weighted average exercise price, granted">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCB5Uaa8eDNc" style="color: Black; text-align: right" title="Warrants, exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zGBe0GcVWBOc" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Cancelled</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z324RR0TlP2c" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Warrants, forfeited/cancelled">(1,232,971</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEEpRgaYO4ah" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited/cancelled">(65.08</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Vested Balance, December 31, 2022</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zV9erGBKBPM2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Warrants, vested, ending balance">67,459</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageExercisePriceVested_iE_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqNDFZUo4nrf" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, vested, ending balance">60.26</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; color: Black">Vested Balance, January 1, 2023</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zx0gLZLCvqua" style="width: 16%; color: Black; text-align: right" title="Warrants, vested, beginning balance">67,459</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_985_ecustom--WeightedAverageExercisePriceVested_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxhVTxn7EmCk" style="width: 16%; color: Black; text-align: right" title="Weighted average exercise price, vested, beginning balance">60.26</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black">Granted</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD8c8w9YHbkb" style="color: Black; text-align: right" title="Warrants, granted">1,125,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSQEnuBIAsTg" style="color: Black; text-align: right" title="Weighted average exercise price, granted">6.50</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; color: Black">Exercised</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT54nBuYGUs" style="color: Black; text-align: right" title="Warrants, exercised">—</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsmn7SPoIiog" style="color: Black; text-align: right" title="Weighted average exercise price, exercised">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; padding-bottom: 1.5pt">Forfeited/cancelled</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUrBKnqHPRmh" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Warrants, forfeited/cancelled">(67,459</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKj5cMleUidf" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Weighted average exercise price, forfeited/cancelled">(60.26</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 2.5pt">Vested Balance, December 31, 2023</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuMlxME89275" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Warrants, vested, ending balance">1,125,000</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--WeightedAverageExercisePriceVested_iE_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPkijqk7kfr9" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Weighted average exercise price, vested, ending balance">6.50</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

1300430

64.80

1232971

-65.08

67459

60.26

67459

60.26

1125000

6.50

67459

-60.26

1125000

6.50 0 0 P51Y2M12D P3Y10M24D <p id="xdx_89F_ecustom--SummaryOfRangeOfExercisePricesAndWightedAverageRemainingContractualLifeOfWarrantsTableTextBlock_zquhOPCuAz6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable warrants to purchase shares of common stock as of December 31, 2023: SUMMARY OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="color: Black; text-align: right"> </td><td style="padding-bottom: 1.5pt; color: Black"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Outstanding and exercisable warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Number of warrants</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Weighted average remaining contractual life</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zttJbkfR0gYb" style="width: 30%; color: Black; text-align: right" title="Outstanding and exercisable warrants, Exercise price">5.50</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zeypp0I1y8C5" style="width: 30%; color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 30%; color: Black; text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zKVmcrzLPOHf" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z68hJmZQ9DDb" style="color: Black; text-align: right" title="Outstanding and exercisable warrants, Exercise price">6.50</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zg47XuSPOo87" style="color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zmSSaZtu3iH1" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; color: Black; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z9sWri9eugnd" style="padding-bottom: 1.5pt; color: Black; text-align: right" title="Outstanding and exercisable warrants, exercise price">7.50</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z47c5qAhWsxg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td style="border-bottom: black 1pt solid; color: Black; text-align: right"><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z6lyyFbaSjJ7" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.3 years</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="padding-bottom: 2.5pt; color: Black; text-align: right"> </td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z19E2uEVvsg2" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Outstanding and exercisable warrants, number of warrants">1,125,000</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: Black; text-align: right"><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUHUJTQBWdPj" title="Outstanding and exercisable warrants, weighted average remaining contractual life">4.3 years</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> 5.50 375000 P4Y3M18D 6.50 375000 P4Y3M18D 7.50 375000 P4Y3M18D 1125000 P4Y3M18D

NOTE 18 - STOCKHOLDERS’ EQUITY 2022 Issuance of Restricted Common Stock. On January 7, 2022, the board of directors approved the grant of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20220106__20220107__srt--TitleOfIndividualAxis__custom--OfficersMember_zO9HQ1FEk7G9" title="Common stock issuance granted">26,250 shares of common stock to officers of the Company. <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220106__20220107__srt--TitleOfIndividualAxis__custom--OfficersMember_zxcgK1Dh1wt3" title="Vesting drescription">Such shares will vest over various periods ranging from one to five years on the anniversary of the grant date, provided that each grantee remains an officer or employee on such dates. On various dates in January 2022, the board of directors approved the grant of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20220106__20220107__srt--TitleOfIndividualAxis__custom--EmployeesMember_zULc9P1Mwj44" title="Common stock issuance granted">9,500 shares of common stock to employees of the Company. Most shares will generally vest in varying amounts over the next <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20220106__20220107__srt--TitleOfIndividualAxis__custom--EmployeesMember__srt--RangeAxis__srt--MinimumMember_zCLhxYgpj1C9" title="Vesting period::XDX::P2Y">two to <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20220106__20220107__srt--TitleOfIndividualAxis__custom--EmployeesMember__srt--RangeAxis__srt--MaximumMember_zd3nsRHP16Hb" title="Vesting period::XDX::P5Y">five years, provided that each grantee remains an employee on such vesting dates. Cancellation of Restricted Stock During the year ended December 31, 2023, the Company cancelled 3,625 shares for various reasons. Preferred Stock Transaction On October 13, 2022, the Company, entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors (the “Preferred Stock Investors”), pursuant to which the Company agreed to issue and sell, in a private placement (the “2022 Offering”), <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221012__20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertibleRedeemablePreferredStockMember_zIzmQNCr4Kqi" title="Stock issued during period, shares, new issues">1,400,000 shares of the Company’s Series A Convertible Redeemable Preferred Stock, par value $<span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertibleRedeemablePreferredStockMember_zOjPcxFX82R2" title="Preferred stock, par value">0.001 per share (the “Series A Preferred Stock”), and <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221012__20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zRiBQjmlh1H6" title="Number of shares issued, shares">100,000 shares of the Company’s Series B Convertible Redeemable Preferred Stock, par value $<span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zeBkKkG19bIa" title="Preferred stock, par or stated value per share">0.001 per share (the “Series B Preferred Stock”, and together with the Series A Preferred Stock, the “Preferred Stock”), at an offering price of $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zkB7Tv7O78El" title="Shares issued price per share">9.50 per share, representing a <span id="xdx_90A_ecustom--DebtInstrumentOriginalIssueDiscountPercentage_iI_pid_dp_uPure_c20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_ziOPq6shHG08" title="Original issue discount percentage">5% original issue discount to the stated value of $10.00 per share, for gross aggregate proceeds of $15 million in the 2022 Offering, before the deduction of discounts, fees and offering expenses. The shares of Preferred Stock will, under certain circumstances, be convertible into shares of the Company’s common stock, at the option of the holders of the Preferred Stock and, in certain circumstances, by the Company. <span id="xdx_901_ecustom--ReimbursementDescription_c20221012__20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertibleRedeemablePreferredStockMember__srt--TitleOfIndividualAxis__custom--FinancialAdvisorMember_zhQLFGodhNc1" title="Reimbursement description">In connection with the 2022 Offering, the Company paid A.G.P./Alliance Global Partners (the “Financial Advisor”) an aggregate cash fee equal to $<span id="xdx_907_eus-gaap--PaymentsOfStockIssuanceCosts_c20221012__20221013__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertibleRedeemablePreferredStockMember__srt--TitleOfIndividualAxis__custom--FinancialAdvisorMember_zwJQHMBhmnTg" title="Aggregate cash fee">750,000 and reimbursed the Financial Advisor for certain of its expenses in an amount not to exceed $135,000. Pursuant to the Purchase Agreement, the Company filed on October 17, 2022 certificates of designation (the “Certificates of Designation”) with the Secretary of the State of Nevada designating the rights, preferences and limitations of the shares of Series A Preferred Stock and Series B Preferred Stock. The Certificate of Designation for the Series A Preferred Stock provides, in particular, that the Series A Preferred Stock will have no voting rights other than the right to vote on the Amendments on an as-if-converted-to-Common-Stock basis. The Certificate of Designation for the Series B Preferred Stock provides, in particular, that the Series B Preferred Stock will have no voting rights other than the right to vote on the Amendments and each share of Series B Preferred Stock entitles the holder thereof the right to cast 2,500 votes on the Amendments. The holders of Preferred Stock will be entitled to dividends, on an as-if converted-to-Common-Stock basis, equal to dividends actually paid, if any, on shares of Common Stock. The Preferred Stock is convertible, at the option of the holders and, in certain circumstances, by the Company, into shares of Common Stock at a conversion price of $20.00 per share. The conversion price can be adjusted pursuant to the Certificates of Designation for stock dividends and stock splits, subsequent rights offering, pro rata distributions of dividends or other distribution of its assets, or the occurrence of a fundamental transaction (as defined in the applicable Certificate of Designation). The holders of the Series A Preferred Stock and Series B Preferred Stock have the right to require the Company to redeem their shares of the relevant series at a price per share equal to 105% of the stated value of such shares commencing (i) after the earlier of (1) the receipt of stockholder approval of the Amendments and (2) sixty (60) days after the closing of the 2022 Offering and (ii) before the date that is ninety (90) days after such closing. The Company has the option to redeem the Series A Preferred Stock and Series B Preferred Stock at a price per share equal to 105% of the stated value of such shares commencing after the 90th day following the closing of the 2022 Offering, subject to the holders’ rights to convert the shares prior to such redemption. The proceeds of the 2022 Offering were held in an escrow account, along with the additional amount that would be necessary to fund the 105% redemption price until the expiration of the redemption period for the Preferred Stock, as applicable, subject to the earlier payment to redeeming holders. Upon expiration of the redemption period, any proceeds remaining in the escrow account will be disbursed to the Company. The 2022 Offering closed on October 19, 2022. In December 2022, the Company redeemed <span id="xdx_907_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20220101__20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zszMqLTIkV1l" title="Stock redeemed or called during period, shares">1,400,000 shares of Series A & <span id="xdx_90F_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20220101__20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAW22WbaQaWi" title="Stock redeemed or called during period, shares">100,000 shares of Series B Preferred Stock, for a redemption price of $15,750,000, with a $13,365,000 carrying amount, resulting in a $2,385,000 loss on redemption. Issuance of Common Stock as Consideration for the Potential Spin-Off Transaction. On December 28, 2022, the Company issued a total of 25,000 shares of common stock as a portion of the consideration paid for the advisory services associated with the potential spin-off transaction. Stock Repurchase Program On December 6, 2021, the board of directors of the Company authorized the repurchase of up to $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20211204__20211206__us-gaap--ShareRepurchaseProgramAxis__custom--StockRepurchaseProgramMember__srt--RangeAxis__srt--MaximumMember_zgNgfymu40N3" title="Proceeds from common stock">10.0 million of the Company’s outstanding common stock under the specified terms of a share repurchase program (the “Program”). During the year ended December 31, 2022, the Company repurchased <span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodShares_c20220101__20221231__us-gaap--ShareRepurchaseProgramAxis__custom--StockRepurchaseProgramMember_zCy0ILsrBSEk" title="Number of repurchased shares">186,299 shares of its common stock for $<span id="xdx_90B_eus-gaap--StockRepurchasedDuringPeriodValue_pip0_c20220101__20221231__us-gaap--ShareRepurchaseProgramAxis__custom--StockRepurchaseProgramMember__srt--RangeAxis__srt--MinimumMember_zZyX9k1ufJMg" title="Number of repurchase">4,026,523, in accordance with the Program. SCHEDULE OF STOCK REPURCHASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold">Period</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total Number of Shares Purchased</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Average Price Paid per Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total Number of Shares Purchased as Part of Publicly Announced Program</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black">December 2021</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_982_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_z6EuEes7put1" style="width: 12%; color: Black; text-align: right" title="Number of Shares Purchased">86,742</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zZTr76iK2Qxf" style="width: 12%; color: Black; text-align: right" title="Average Price Paid per Shares">22.80</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zgem8F6xScjj" style="width: 12%; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">86,742</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zbZMJ0FQK321" style="width: 12%; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">January 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zCPGJGABenql" style="color: Black; text-align: right" title="Number of Shares Purchased">34,855</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zy8IPnqKBXg2" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.20</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zwSE5Fsrx3A9" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">34,855</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zisIULWt7Umf" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">February 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_z5plXZd3ka4d" style="color: Black; text-align: right" title="Number of Shares Purchased">34,649</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_zPJAX0OynMtb" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.40</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_z4IxkValwbob" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">34,649</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_zAeXkH21eKZ7" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">March 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zJbKNc4N1Xde" style="color: Black; text-align: right" title="Number of Shares Purchased">24,298</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zk6CsOiiYRJ5" style="color: Black; text-align: right" title="Average Price Paid per Shares">21.20</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zM1fwJq4n4lh" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">24,298</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zR09xM7ADLsl" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">April 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zoqPU1fHEPq6" style="color: Black; text-align: right" title="Number of Shares Purchased">29,774</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_z2rh9OJZRgxc" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.80</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zTvzidn2CyP8" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">29,774</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zZYvvP0g7qk9" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">May 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zC2VTSASXpl3" style="color: Black; text-align: right" title="Number of Shares Purchased">35,846</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zFvlnmw6yXi4" style="color: Black; text-align: right" title="Average Price Paid per Shares">21.60</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_znzyYHBHPs5g" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">35,846</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zrptwZAhbQg8" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">June 2022</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zGvPoeXzC3wg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of Shares Purchased">26,878</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_z2Pzj5MwzsD" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Average Price Paid per Shares">19.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zxVz12ZTaKbg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">26,878</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zMtbo8kikH7d" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 2.5pt">Total all plans</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--StockPurchasedDuringPeriodShares_iI_pid_c20231231_zJNVRNMcpTre" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Shares Purchased">273,042</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--SharesIssuedPricePerShare_iI_c20231231_zEK8jJJU8H0e" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Average Price Paid per Shares">22.00</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231_z6fPcb9dBxua" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">273,042</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231_z0AaIWGHxcob" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">3,998,398</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table> On June 30, 2022, the board of directors of the Company elected to terminate the Program, effective immediately. The Program began in December 2021, with the Company purchasing a total of 273,042 shares at a cost of $6,001,602 through June 30, 2022. 2023 Issuance of Restricted Common Stock On January 10, 2023, the board of directors approved the grant of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230110__20230110__srt--TitleOfIndividualAxis__custom--OfficersMember_z69oLgy6YLJ4" title="Common stock issuance granted">22,500 shares of Common Stock to officers of the Company. <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230110__20230110__srt--TitleOfIndividualAxis__custom--OfficersMember_zxKzW52utI3c" title="Vesting drescription">Such shares will generally vest over a period of one to five years on their respective anniversary dates in January through January 2028, provided that each grantee remains an officer or employee on such dates. Additionally, the board of directors approved the grant of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember_zitNl5g0PrE6" title="Common stock issuance granted">12,500 restricted common shares to certain new employees of the Company. Such shares will generally vest over a period of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MinimumMember_zXX8OaBIdVI3" title="Vesting period::XDX::P1Y">one to <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MaximumMember_z4BHgPE9ezPf" title="Vesting period::XDX::P2Y">two years on their respective anniversary dates in January through January 2025, provided that each grantee remains an employee of the company on such dates. Reverse Stock Split On February 6, 2023, we filed a Certificate of Amendment to the Articles of Incorporation, as amended, with the Secretary of State of the State of Nevada to effect a 1-for-20 reverse stock split (the “Reverse Stock Split”) of the shares of our Common Stock. The Reverse Stock Split was effective as of time of filing. No fractional shares were issued in connection with the Reverse Stock Split. Any fractional shares of our Common Stock that would have otherwise resulted from the Reverse Stock Split were rounded up to the nearest whole number. In connection with the Reverse Stock Split, our board approved appropriate and proportional adjustments to all outstanding securities or other rights convertible or exercisable into shares of our Common Stock, including, without limitation, all preferred stock, warrants, options, and other equity compensation rights. All historical share and per-share amounts reflected throughout our consolidated financial statements and other financial information in this Report have been adjusted to reflect the Reverse Stock Split as if the split occurred as of the earliest period presented. The par value per share of our Common Stock was not affected by the Reverse Stock Split. As a result of the Reverse Stock Split, no fractional shares of new common stock will be issued in connection with the Reverse Stock Split, all of which shares of new common stock shall be rounded up to the nearest whole number of such shares. Therefore, the Company issued 24,206 shares pursuant to Reverse Stock Split related to rounding up to the nearest whole number of shares. Noncontrolling Interests The Company owns a <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NobilityHealthcareLLCMember_znFBGsfFRnUl" title="Equity method investment, ownership percentage">51% equity interest in its consolidated subsidiary, Nobility Healthcare. As a result, the noncontrolling shareholders or minority interest is allocated <span id="xdx_909_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_zDxQnJ5tNICg" title="Subsidiary, ownership percentage, parent">49% of the income/loss of Nobility Healthcare which is reflected in the statement of (income) loss as “net (income) loss attributable to noncontrolling interests of consolidated subsidiary”. We reported net income attributable to noncontrolling interests of consolidated subsidiary of $<span id="xdx_90C_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20230101__20231231__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_z5g55dV9P8lb" title="Net income (loss) attributable to noncontrolling interest">224,598 and $<span id="xdx_909_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20220101__20221231__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_zmo15UPdzdee" title="Net income (loss) attributable to noncontrolling interest">407,933 for the year ended December 31, 2023 and 2022, respectively. Conversion of Convertible Note During the year ended December 31, 2023, pursuant to the Convertible Note, the Purchasers elected to convert $125,000 principal, at the fixed price of $5.00 per share of common stock, 25,000 shares valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230101__20231231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zy1HyLVgRek4" title="Conversion of convertible securities">119,750. Cancellation of Common Stock During the year ended December 31, 2023, the Company cancelled 3,625 shares for various reasons.

26250

Such shares will vest over various periods ranging from one to five years on the anniversary of the grant date, provided that each grantee remains an officer or employee on such dates.

9500

3625

1400000

0.001

100000

0.001

9.50

0.05

10.00

15000000

In connection with the 2022 Offering, the Company paid A.G.P./Alliance Global Partners (the “Financial Advisor”) an aggregate cash fee equal to $750,000 and reimbursed the Financial Advisor for certain of its expenses in an amount not to exceed $135,000

750000

The Certificate of Designation for the Series B Preferred Stock provides, in particular, that the Series B Preferred Stock will have no voting rights other than the right to vote on the Amendments and each share of Series B Preferred Stock entitles the holder thereof the right to cast 2,500 votes on the Amendments

20.00

The holders of the Series A Preferred Stock and Series B Preferred Stock have the right to require the Company to redeem their shares of the relevant series at a price per share equal to 105% of the stated value of such shares commencing (i) after the earlier of (1) the receipt of stockholder approval of the Amendments and (2) sixty (60) days after the closing of the 2022 Offering and (ii) before the date that is ninety (90) days after such closing. The Company has the option to redeem the Series A Preferred Stock and Series B Preferred Stock at a price per share equal to 105% of the stated value of such shares commencing after the 90th day following the closing of the 2022 Offering, subject to the holders’ rights to convert the shares prior to such redemption

1.05

1400000

100000

15750000

13365000

2385000

25000

10000000.0

186299

4026523

SCHEDULE OF STOCK REPURCHASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; color: Black; font-weight: bold">Period</td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total Number of Shares Purchased</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Average Price Paid per Shares</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Total Number of Shares Purchased as Part of Publicly Announced Program</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td><td style="color: Black; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; color: Black; font-weight: bold; text-align: center">Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program</td><td style="padding-bottom: 1.5pt; color: Black; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; color: Black">December 2021</td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_982_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_z6EuEes7put1" style="width: 12%; color: Black; text-align: right" title="Number of Shares Purchased">86,742</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left">$</td><td id="xdx_982_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zZTr76iK2Qxf" style="width: 12%; color: Black; text-align: right" title="Average Price Paid per Shares">22.80</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zgem8F6xScjj" style="width: 12%; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">86,742</td><td style="width: 1%; color: Black; text-align: left"> </td><td style="width: 2%; color: Black"> </td> <td style="width: 1%; color: Black; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--DecemberTwoThousandTwentyOneMember_zbZMJ0FQK321" style="width: 12%; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="width: 1%; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">January 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zCPGJGABenql" style="color: Black; text-align: right" title="Number of Shares Purchased">34,855</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_980_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zy8IPnqKBXg2" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.20</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zwSE5Fsrx3A9" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">34,855</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98C_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--JanuaryTwoThousandTwentyTwoMember_zisIULWt7Umf" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">February 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_988_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_z5plXZd3ka4d" style="color: Black; text-align: right" title="Number of Shares Purchased">34,649</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_zPJAX0OynMtb" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.40</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_z4IxkValwbob" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">34,649</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--FebruaryTwoThousandTwentyTwoMember_zAeXkH21eKZ7" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">March 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zJbKNc4N1Xde" style="color: Black; text-align: right" title="Number of Shares Purchased">24,298</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_986_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zk6CsOiiYRJ5" style="color: Black; text-align: right" title="Average Price Paid per Shares">21.20</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zM1fwJq4n4lh" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">24,298</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--MarchTwoThousandTwentyTwoMember_zR09xM7ADLsl" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black">April 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98A_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zoqPU1fHEPq6" style="color: Black; text-align: right" title="Number of Shares Purchased">29,774</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_z2rh9OJZRgxc" style="color: Black; text-align: right" title="Average Price Paid per Shares">22.80</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zTvzidn2CyP8" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">29,774</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--AprilTwoThousandTwentyTwoMember_zZYvvP0g7qk9" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: Black">May 2022</td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_989_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zC2VTSASXpl3" style="color: Black; text-align: right" title="Number of Shares Purchased">35,846</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zFvlnmw6yXi4" style="color: Black; text-align: right" title="Average Price Paid per Shares">21.60</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_983_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_znzyYHBHPs5g" style="color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">35,846</td><td style="color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--MayTwoThousandTwentyTwoMember_zrptwZAhbQg8" style="color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: Black; padding-bottom: 1.5pt">June 2022</td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_ecustom--StockPurchasedDuringPeriodShares_iI_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zGvPoeXzC3wg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Number of Shares Purchased">26,878</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_98B_eus-gaap--SharesIssuedPricePerShare_iI_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_z2Pzj5MwzsD" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Average Price Paid per Shares">19.20</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_981_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zxVz12ZTaKbg" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">26,878</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; color: Black; text-align: left"> </td><td id="xdx_987_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231__us-gaap--AwardTypeAxis__custom--JuneTwoThousandTwentyTwoMember_zMtbo8kikH7d" style="border-bottom: black 1pt solid; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">—</td><td style="padding-bottom: 1.5pt; color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; color: Black; text-align: left; padding-bottom: 2.5pt">Total all plans</td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_98F_ecustom--StockPurchasedDuringPeriodShares_iI_pid_c20231231_zJNVRNMcpTre" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Number of Shares Purchased">273,042</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_985_eus-gaap--SharesIssuedPricePerShare_iI_c20231231_zEK8jJJU8H0e" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Average Price Paid per Shares">22.00</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"> </td><td id="xdx_982_eus-gaap--StockRepurchasedDuringPeriodShares_c20230101__20231231_z6fPcb9dBxua" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Total Number of Shares Purchased as Part of Publicly Announced Program">273,042</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td><td style="color: Black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left">$</td><td id="xdx_98B_eus-gaap--StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_iI_pp0p0_c20231231_z0AaIWGHxcob" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Maximum Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program">3,998,398</td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"> </td></tr> </table>

86742

22.80

86742

34855

22.20

34855

34649

22.40

34649

24298

21.20

24298

29774

22.80

29774

35846

21.60

35846

26878

19.20

26878

273042

22.00

273042

3998398

273042

6001602

22500

Such shares will generally vest over a period of one to five years on their respective anniversary dates in January through January 2028, provided that each grantee remains an officer or employee on such dates.

12500

1-for-20 reverse stock split

24206

0.51

0.49

224598

407933

125000

5.00

25000

119750

3625

NOTE 19. RELATED PARTY TRANSACTIONS Transactions with Managing Member of Nobility Healthcare On January 27, 2022, the board of directors appointed Christian J. Hoffmann, III as a member of the Board, effective immediately. Mr. Hoffmann is a principal owner and manager of Nobility, LLC which is currently the managing member of our consolidated subsidiary Nobility Healthcare, LLC. The Company has advanced a total of $158,384 in the form of a working capital loan to Nobility, LLC in order to fund capital expenditures necessary for the initial growth of the joint venture during 2022. The outstanding balance of the working capital loan was $-0- as of December 31, 2023. The Company paid distributions to the noncontrolling in consolidated subsidiary totaling $-0- and $15,692, for the years ended December 31, 2023 and 2022, respectively. The Company also accrued reimbursable expenses payable to Nobility, LLC totaling $<span id="xdx_90A_ecustom--AccruedReimbursableExpensesPayable_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember_z6Exvk4TQqs3" title="Accrued reimbursable expenses payable">619,301 and $<span id="xdx_909_ecustom--AccruedReimbursableExpensesPayable_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember_zLEkj6HN7gE5" title="Accrued reimbursable expenses payable">265,241 for the years ended December 31, 2023 and 2022 and management fees in accordance with the operating agreement of $<span id="xdx_902_ecustom--ManagementFees_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_zmtfvnvFiXx1" title="Management fees">49,014 and $<span id="xdx_90B_ecustom--ManagementFees_iI_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_zj6e6jNwzqj8" title="Management fees">36,502 for the years ended December 31, 2023 and 2022. On August 1, 2022, Mr. Hoffmann resigned as a member of the Board, effective immediately. He remains as a principal owner and manager of Nobility, LLC. Transactions with Related Party of TicketSmarter On September 22, 2023, a trust, the beneficiaries of which are TicketSmarter’s Chief Executive Officer and his spouse, contributed cash in the amount of $2,325,000 to TicketSmarter to support TicketSmarter’s operations. On October 2, 2023 an additional $375,000 was contributed to Ticketsmarter. The transaction was recorded as a related party note payable (the “TicketSmarter Related Party Note”). The TicketSmarter Related Party Note bears interest of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230922__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zRmX13AzWm2g" title="Interest rate">13.25% per annum with repayment beginning January 2, 2024. As of December 31, 2023, the entire TicketSmarter Related Party note is $2,700,000, is classified as current, with an accrued interest balance of $95,031. The use of proceeds of the TicketSmarter Related Party Note was to resolve numerous outstanding payables at a discounted rate, the discount received is recognized as a gain on extinguishment of liabilities on the statement of operations. Additionally, these negotiations relieved TicketSmarter of numerous future obligations following fiscal year 2023.

158384 0

15692

619301 265241 49014 36502

2325000

375000

0.1325

2700000

95031

NOTE 20. NET LOSS PER SHARE <p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zYJ9jpxSIOu8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The calculation of the weighted average number of shares outstanding and loss per share outstanding for the years ended December 31, 2023 and 2022 are as follows: SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING AND LOSS PER SHARE OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z3OFChEH5dfd" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zBtoyn08GYWa" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zoyma5KBAVck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Numerator for basic and diluted loss per share – Net loss attributable to common stockholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(25,688,547</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(21,666,691</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator for basic loss per share – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,784,894</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,548,549</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_zbEioTNpJp1g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Dilutive effect of shares issuable upon conversion of convertible debt and the exercise of stock options and warrants outstanding</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zk5lKCqtpnjb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Denominator for diluted loss per share – adjusted weighted average shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,784,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,548,549</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zGjfqGOxEs3h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(9.22</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8.50</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_zTHjrq6zjjz3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(9.22</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8.50</td><td style="text-align: left">)</td></tr> </table> Basic loss per share is based upon the weighted average number of shares of common stock outstanding during the period. For the years ended December 31, 2023 and 2022, all shares issuable upon conversion of convertible debt and the exercise of outstanding stock options and warrants were antidilutive, and, therefore, not included in the computation of diluted loss per share.

<p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zYJ9jpxSIOu8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The calculation of the weighted average number of shares outstanding and loss per share outstanding for the years ended December 31, 2023 and 2022 are as follows: SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING AND LOSS PER SHARE OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z3OFChEH5dfd" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zBtoyn08GYWa" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zoyma5KBAVck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Numerator for basic and diluted loss per share – Net loss attributable to common stockholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(25,688,547</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(21,666,691</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator for basic loss per share – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,784,894</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,548,549</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_zbEioTNpJp1g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Dilutive effect of shares issuable upon conversion of convertible debt and the exercise of stock options and warrants outstanding</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zk5lKCqtpnjb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Denominator for diluted loss per share – adjusted weighted average shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,784,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,548,549</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Net loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zGjfqGOxEs3h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(9.22</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8.50</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_zTHjrq6zjjz3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(9.22</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8.50</td><td style="text-align: left">)</td></tr> </table>

-25688547

-21666691

2784894

2548549

2784894

2548549

-9.22

-8.50

-9.22

-8.50

NOTE 21. DIGITAL ALLY HEALTHCARE VENTURE On June 4, 2021, Digital Ally Healthcare, a wholly-owned subsidiary of the Company, entered into a venture with Nobility LLC (“Nobility”), an eight-year-old revenue cycle management (“RCM”) company servicing the medical industry, to form Nobility Healthcare, LLC (“Nobility Healthcare”). Digital Ally Healthcare is capitalizing the venture with $<span id="xdx_905_eus-gaap--CapitalizationLongtermDebtAndEquity_iI_pn5n6_c20210604__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember_zHD8py9LLZng" title="Venture capitalization amount">13.5 million to support the venture’s business strategy to make acquisitions of RCM companies. <span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20210603__20210604__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember_zo2osQmyrHXk" title="Ownership description">Digital Ally Healthcare owns 51% of the venture that entitles it to 51% of the distributable cash as defined in the venture’s operating agreement plus a cumulative preferred return of 10% per annum on its invested capital. Nobility will receive a management fee and 49% of the distributable cash, subordinated to Digital Ally Healthcare’s preferred return. The venture comprises the Company’s revenue cycle management segment. On June 30, 2021, the Company’s revenue cycle management segment completed the acquisition of a private medical billing company (the “Healthcare Acquisition”). In accordance with the stock purchase agreement, the Company’s revenue cycle management segment agreed to a non-refundable initial payment (the “Initial Payment Amount”) of $<span id="xdx_901_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20210629__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zNPF3jeNEWAk" title="Initial payment amount">850,000. In addition to the Initial Payment Amount, the Company’s revenue cycle management segment agreed to issue a promissory note to the stockholders of the Healthcare Acquisition in the principal amount of $<span id="xdx_904_eus-gaap--CostOfRevenue_pp0p0_c20210629__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__dei--LegalEntityAxis__custom--EliteMedicalBillingSpecialistsMember_zGqlQgzxkTt4" title="Principal amount">350,000 that is subject to an earn-out adjustment. Management’s estimate of the fair value of this Contingent Note at December 31, 2021 is $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__dei--LegalEntityAxis__custom--EliteMedicalBillingSpecialistsMember_zL10Hj7Rjcy9" title="Principal amount">317,212. The gain associated with the adjustment in the estimated fair value of this contingent promissory note is recorded as a gain in the Consolidated Statements of Operations for the year ended December 31, 2021. Lastly, the Company’s revenue cycle management segment agreed to pay $<span id="xdx_90A_eus-gaap--RepaymentsOfNotesPayable_pp0p0_c20210629__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--EliteMedicalBillingSpecialistsMember_z6SWFC2lfFC" title="Repayments of notes payable">162,552 representing the principal and accrued interest balance due under a promissory note issued to the selling shareholders prior to the acquisition closing date. The Company’s revenue cycle management segment anticipates the estimated fair value of the contingent promissory note to be paid in full, therefore, the total aggregate purchase price was determined to be approximately $<span id="xdx_907_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20210629__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--EliteMedicalBillingSpecialistsMember_zODsVG9fgrA1" title="Aggregate purchase price">1,376,509. Total acquisition related costs aggregated $<span id="xdx_90E_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--EliteMedicalBillingSpecialistsMember__us-gaap--NonrecurringAdjustmentAxis__us-gaap--AcquisitionRelatedCostsMember_zBIdKz3MhD7d" title="Acquisition related costs">164,630, which was expensed as incurred. Subsequent to the acquisition date, the Company received further information regarding the purchased assets and assumed liabilities. As a result, the initial allocation of the purchase price was adjusted by increasing accounts receivable by $<span id="xdx_901_eus-gaap--IncreaseDecreaseInAccountsReceivable_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zBb0IKUC7i74" title="Increase accounts receivable">75,000 with a corresponding reduction of goodwill during the year ended December 31, 2021. The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. Under the acquisition method, the purchase price of the Healthcare Acquisition has been allocated to the acquired tangible and identifiable intangible assets and assumed liabilities based on their estimated fair values at the time of the Healthcare Acquisition. This allocation involves a number of assumptions, estimates, and judgments that could materially affect the timing or amounts recognized in our financial statements. Our assumptions and estimates are based upon information obtained from the management of the Company’s revenue cycle management segment. The acquisition was structured as stock purchase, therefore the excess purchase price over the fair value of net tangible assets acquired was recorded as goodwill, which will not be amortized for income tax filing purposes. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The purchase price of the Healthcare Acquisition was allocated to the tangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the Healthcare Acquisition. The preliminary and final estimated fair value of assets acquired and liabilities assumed in the Healthcare Acquisition were as follows: <p id="xdx_890_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zQHh2R3lY3w3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_z1PwtfRrokik" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Preliminary as allocated June 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zKeiyGlhruaj" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Final as allocated June 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Preliminary as allocated June 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Final as allocated June 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zkEHRUznh5Rj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired, consisting of acquired cash, accounts receivable and right of use asset</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">174,351</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">174,351</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_zV61jlx8NLdl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">174,351</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">174,351</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zSAlNIdKLz45" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Intangible assets acquired – client agreements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457,079</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Goodwill_iI_pp0p0_zMeB8QnSABc2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">667,921</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_pp0p0_z7u6WDpAI6O5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed consisting of a promissory note issued by the selling shareholders which was paid off at closing, net of lease liability assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_pp0p0_zFrwvi6HjvGi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zkt9OQS0e6vh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at Healthcare Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,026,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,026,509</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration earn-out agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Healthcare Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210629__20210630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zoBXctdYoCPc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220630__20220630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zpSalaSqrsOh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zTGud4ovCrAf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 48%; text-align: left">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_z5sCvAk1I5l6" style="width: 14%; text-align: right" title="Cost">457,079</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zsKgfIPlc34g" style="width: 14%; text-align: right" title="Amortization">114,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zWQpGQzvP2j5" title="Estimated useful life">10 years</td></tr> </table> For the period from the date of the Healthcare Acquisition to June 30, 2022, the Company adjusted its preliminary fair value estimates and estimated useful lives based upon information obtained through June 30, 2022, which resulted in adjustments to the preliminary allocation of the purchase price. These adjustments primarily related to estimated identifiable intangible asset fair values of client agreements and goodwill. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The change in fair value of the contingent consideration is more fully described in Note 10, “Debt Obligations”. On August 31, 2021, the Company’s revenue cycle management segment completed the acquisition of another private medical billing company (the “Medical Billing Acquisition”). In accordance with the stock purchase agreement, Nobility Healthcare agreed to a non-refundable initial payment (the “Initial Payment Amount”) of $<span id="xdx_904_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20210830__20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zNjPI0jkd019" title="Initial payment">2,270,000. In addition to the Initial Payment Amount, the Company’s revenue cycle management segment agreed to issue a contingent promissory note to the stockholders of the Medical Billing Acquisition in the principal amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zBOOv257IeYe" title="Principal amount">650,000 that is subject to an earn-out adjustment. The Company’s revenue cycle management segment anticipates the estimated fair value of the contingent promissory note to be paid in full, therefore, the total aggregate purchase price was determined to be approximately $<span id="xdx_907_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20210830__20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zAfhQKkfblnb" title="Aggregate purchase price">2,920,000. Total acquisition related costs aggregated $<span id="xdx_904_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_pp0p0_c20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zbwehwxW5OAe" title="Business acquisition, transaction costs">5,602, which was expensed as incurred. The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. Under the acquisition method, the purchase price of the Healthcare Acquisition has been allocated to the acquired tangible and identifiable intangible assets and assumed liabilities based on their estimated fair values at the time of the Healthcare Acquisition. This allocation involves a number of assumptions, estimates, and judgments that could materially affect the timing or amounts recognized in our financial statements. Our assumptions and estimates are based upon information obtained from the management of the Company’s revenue cycle management segment. The acquisition was structured as stock purchase, therefore the excess purchase price over the fair value of net tangible assets acquired was recorded as goodwill, which will not be amortized for income tax filing purposes. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The purchase price of the Medical Billing Acquisition was allocated to the tangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the Medical Billing Acquisition. The preliminary and final estimated fair value of assets acquired, and liabilities assumed in the Medical Billing Acquisition were as follows: <p id="xdx_894_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zrjnw5I40zM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20210930__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_z6m8SiqQeGMe" style="font-weight: bold; text-align: center">Preliminary As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20220930__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zBWNJlJWDTI4" style="font-weight: bold; text-align: center">Final As allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Preliminary As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Final As allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_ziR2P8lNIiK7" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">401,547</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">401,547</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zXmmGhfWAyg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired – client agreements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">206,955</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Goodwill_iI_pp0p0_zwR0i5dB3Eyg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,920,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,713,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zQosa0pDbj0k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(401,547</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(401,547</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zCFGU4vOXtD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zI6RmbwaP40c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at Healthcare Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,270,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,270,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zxROB1mWHeT7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration earn-out agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Healthcare Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210929__20210930__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_z1qZTKFXFf1b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220929__20220930__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_z7aL4OLU2Acg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_893_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zIeUA2Is7KPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: left; padding-left: 10pt">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zMfNyQAYSIB5" style="width: 14%; text-align: right" title="Cost">206,955</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zduRiCBMU7d8" style="width: 14%; text-align: right" title="Amortization">48,290</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zceHygMzaRdl" title="Estimated useful life">10 years</td></tr> </table> For the period from the date of the Healthcare Acquisition to August 31, 2022, the Company adjusted its preliminary fair value estimates and estimated useful lives based upon information obtained through August 31, 2022, which resulted in adjustments to the preliminary allocation of the purchase price. These adjustments primarily related to estimated identifiable intangible asset fair values of client agreements and goodwill. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The change in fair value of the contingent consideration is more fully described in Note 10, “Debt Obligations”. On January 1, 2022, the Company’s revenue cycle management segment completed the acquisition of another private medical billing company (the “Medical Billing Acquisition”). In accordance with the stock purchase agreement, Nobility Healthcare agreed to a non-refundable initial payment (the “Initial Payment Amount”) of $<span id="xdx_90D_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20220101__20220101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionOneMember_zyk7rzS27vc4" title="Initial payment">1,153,626. In addition to the Initial Payment Amount, the Company’s revenue cycle management segment agreed to issue a contingent promissory note to the stockholders of the Medical Billing Acquisition in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionOneMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zIkyLTJGS6S4" title="Principal amount">750,000 that is subject to an earn-out adjustment. The Company’s revenue cycle management segment anticipates the estimated fair value of the contingent promissory note to be paid in full, therefore, the total aggregate purchase price was determined to be approximately $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220101__20220101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionOneMember_z7jkMmem1Jdf" title="Aggregate purchase price">1,903,626. Total acquisition related costs aggregated $<span id="xdx_90A_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_pp0p0_c20220101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zV9ctnflCOfb" title="Business acquisition, transaction costs">7,996, which was expensed as incurred. The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. Under the acquisition method, the purchase price of the Healthcare Acquisition has been allocated to the acquired tangible and identifiable intangible assets and assumed liabilities based on their estimated fair values at the time of the Healthcare Acquisition. This allocation involves a number of assumptions, estimates, and judgments that could materially affect the timing or amounts recognized in our financial statements. Our assumptions and estimates are based upon information obtained from the management of the Company’s revenue cycle management segment. The acquisition was structured as stock purchase, therefore the excess purchase price over the fair value of net tangible assets acquired was recorded as goodwill, which will not be amortized for income tax filing purposes. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The purchase price of the Medical Billing Acquisition was allocated to the tangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the Medical Billing Acquisition. There was no change from the preliminary estimated fair value to the final estimated fair value of assets acquired, and liabilities assumed in the Healthcare Acquisition, those value were as follows: <p id="xdx_895_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zXax3MuBGmBh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 23.4pt"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zwep9L3N4hHc" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_z345Ybh9hMQc" style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">190,631</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Goodwill_iI_pp0p0_zCqFIdxDnIck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zChnPwM3aD9i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(387,005</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zzQJlCoWlcqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,903,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zTesNNykexXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,153,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_z7ZddwUvVoS" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration promissory note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">750,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220101__20220101__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zvjRanySME9" style="border-bottom: Black 2.5pt double; text-align: right">1,903,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The change in fair value of the contingent consideration is more fully described in Note 10, “Debt Obligations”. On February 1, 2022, the Company’s revenue cycle management segment completed an asset acquisition from another private medical billing company (the “Medical Billing Asset Acquisition”). In accordance with the asset purchase agreement, Nobility Healthcare agreed to a non-refundable initial payment (the “Initial Payment Amount”) of $<span id="xdx_90E_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20220130__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionTwoMember_zigRf7ISBu1a" title="Initial payment">230,000. In addition to the Initial Payment Amount, the Company’s revenue cycle management segment agreed to issue a contingent promissory note to the stockholders of the Medical Billing Asset Acquisition in the principal amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionTwoMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zG3CKYuyIPO8" title="Principal amount">105,000 that is subject to an earn-out adjustment. The Company’s revenue cycle management segment anticipates the estimated fair value of the contingent promissory note to be paid in full, therefore, the total aggregate purchase price was determined to be approximately $<span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220130__20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionTwoMember_zaQM1c6TUt76" title="Aggregate purchase price">335,000. Total acquisition related costs aggregated $<span id="xdx_904_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_pp0p0_c20220201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionTwoMember_z0YSoUYRtB1j" title="Business acquisition, transaction costs">10,322, which was expensed as incurred. In accordance with ASC 805, “Business Combinations”, the acquisition method of accounting is used, and recognition of the assets acquired is at fair value as of the acquisition dates. All acquisition costs were expensed as incurred. The consideration paid has been allocated to the assets acquired based on their estimated fair values at the acquisition date. The estimate of fair values for the intangible assets acquired were agreed to by both buyer and seller. The estimated fair value of intangible assets acquired in the Medical Billing Asset Acquisition were as follows: <p id="xdx_899_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zwAdEciVonk6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 23.4pt"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220201__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zkhnVRZWiKFf" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zBkjVWdvKhyc" style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Intangible assets acquired – client agreements</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: black 1pt solid; width: 18%; text-align: right">335,000</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_ze0GDsPbn4Rb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">335,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zPoZcDl4BWp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">230,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zJxjOjmA05w8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration promissory note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">105,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220201__20220201__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zUrOZH1YO28b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total acquisition purchase price">335,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zwfvZW3ebGna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: left; padding-left: 10pt">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zhQhP7yHf5K4" style="width: 14%; text-align: right" title="Cost">335,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zOOY46Ic05Fc" style="width: 14%; text-align: right" title="Amortization">64,208</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zny4cgJ6QVzc" title="Estimated useful life">10 years</td></tr> </table> The change in fair value of the contingent consideration is more fully described in Note 10, “Debt Obligations” and will be estimated on a quarterly basis.

13500000

Digital Ally Healthcare owns 51% of the venture that entitles it to 51% of the distributable cash as defined in the venture’s operating agreement plus a cumulative preferred return of 10% per annum on its invested capital. Nobility will receive a management fee and 49% of the distributable cash, subordinated to Digital Ally Healthcare’s preferred return.

850000

350000

317212

162552

1376509

164630

75000

<p id="xdx_890_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zQHh2R3lY3w3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_z1PwtfRrokik" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Preliminary as allocated June 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zKeiyGlhruaj" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Final as allocated June 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Preliminary as allocated June 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Final as allocated June 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zkEHRUznh5Rj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired, consisting of acquired cash, accounts receivable and right of use asset</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">174,351</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">174,351</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_zV61jlx8NLdl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Tangible assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">174,351</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">174,351</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zSAlNIdKLz45" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Intangible assets acquired – client agreements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">457,079</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Goodwill_iI_pp0p0_zMeB8QnSABc2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">667,921</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_pp0p0_z7u6WDpAI6O5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed consisting of a promissory note issued by the selling shareholders which was paid off at closing, net of lease liability assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_pp0p0_zFrwvi6HjvGi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">77,158</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zkt9OQS0e6vh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at Healthcare Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,026,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,026,509</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration earn-out agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Healthcare Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210629__20210630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zoBXctdYoCPc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220630__20220630__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zpSalaSqrsOh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">1,376,509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

174351

457079

1125000

667921

77158

1376509

1026509 1026509

350000

1376509

<p id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zTGud4ovCrAf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 48%; text-align: left">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_z5sCvAk1I5l6" style="width: 14%; text-align: right" title="Cost">457,079</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zsKgfIPlc34g" style="width: 14%; text-align: right" title="Amortization">114,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionMember_zWQpGQzvP2j5" title="Estimated useful life">10 years</td></tr> </table>

457079

114270

P10Y

2270000

650000

2920000

5602

<p id="xdx_894_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zrjnw5I40zM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20210930__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_z6m8SiqQeGMe" style="font-weight: bold; text-align: center">Preliminary As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20220930__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zBWNJlJWDTI4" style="font-weight: bold; text-align: center">Final As allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Preliminary As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Final As allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_ziR2P8lNIiK7" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">401,547</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">401,547</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zXmmGhfWAyg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired – client agreements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">206,955</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Goodwill_iI_pp0p0_zwR0i5dB3Eyg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,920,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,713,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zQosa0pDbj0k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(401,547</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(401,547</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zCFGU4vOXtD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zI6RmbwaP40c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at Healthcare Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,270,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,270,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zxROB1mWHeT7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration earn-out agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Healthcare Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210929__20210930__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_z1qZTKFXFf1b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220929__20220930__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_z7aL4OLU2Acg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Healthcare Acquisition purchase price">2,920,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

401547

206955

2920000

2713045

401547

2920000

2270000 2270000

650000

2920000

<p id="xdx_893_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zIeUA2Is7KPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: left; padding-left: 10pt">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zMfNyQAYSIB5" style="width: 14%; text-align: right" title="Cost">206,955</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zduRiCBMU7d8" style="width: 14%; text-align: right" title="Amortization">48,290</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zceHygMzaRdl" title="Estimated useful life">10 years</td></tr> </table>

206955

48290

P10Y

1153626

750000

1903626

7996

<p id="xdx_895_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zXax3MuBGmBh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 23.4pt"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zwep9L3N4hHc" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_z345Ybh9hMQc" style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">190,631</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Goodwill_iI_pp0p0_zCqFIdxDnIck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zChnPwM3aD9i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(387,005</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zzQJlCoWlcqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,903,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zTesNNykexXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,153,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_z7ZddwUvVoS" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration promissory note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">750,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220101__20220101__us-gaap--BusinessAcquisitionAxis__custom--HealthcareAcquisitionOneMember_zvjRanySME9" style="border-bottom: Black 2.5pt double; text-align: right">1,903,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

190631

2100000

387005

1903626

1153626

750000

1903626

230000

105000

335000

10322

<p id="xdx_899_ecustom--ScheduleOfPreliminaryFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zwAdEciVonk6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 23.4pt"> SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220201__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zkhnVRZWiKFf" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zBkjVWdvKhyc" style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Intangible assets acquired – client agreements</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: black 1pt solid; width: 18%; text-align: right">335,000</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_ze0GDsPbn4Rb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">335,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsiderationCashPaid_iI_pp0p0_zPoZcDl4BWp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">230,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zJxjOjmA05w8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contingent consideration promissory note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">105,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20220201__20220201__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAcquisitionMember_zUrOZH1YO28b" style="border-bottom: Black 2.5pt double; text-align: right" title="Total acquisition purchase price">335,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

335000

230000

105000

335000

<p id="xdx_89D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zwfvZW3ebGna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: left; padding-left: 10pt">Client agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zhQhP7yHf5K4" style="width: 14%; text-align: right" title="Cost">335,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zOOY46Ic05Fc" style="width: 14%; text-align: right" title="Amortization">64,208</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center"><span id="xdx_907_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--MedicalBillingAssetsAcquisitionMember_zny4cgJ6QVzc" title="Estimated useful life">10 years</td></tr> </table>

335000

64208

P10Y

NOTE 22. TICKETSMARTER ACQUISITION On September 1, 2021, Digital Ally, Inc. formed TicketSmarter, Inc. (“TicketSmarter”), through which the Company completed the acquisition of Goody Tickets, LLC, a Kansas limited liability company (“Goody Tickets”) and TicketSmarter, LLC, a Kansas limited liability company (“TicketSmarter LLC”), collectively the “TicketSmarter Acquisition”. TicketSmarter, Inc. comprises the Company’s entertainment business segment. In accordance with the stock purchase agreement, the Company agreed to an initial payment (the “Initial Payment Amount”) of $9,403,600 through a combination of cash and common stock. In addition to the Initial Payment Amount, the Company agreed to issue an earn-out agreement to the stockholders of Goody Tickets and TicketSmarter LLC in the contingent amount of $4,244,400 that is subject to an earn-out adjustment based on actual EBITDA achieved in 2021, of which the Company gave a fair value of $<span id="xdx_909_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_c20210829__20210902__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_ze8u3jqG7LD2" title="Fair value on acquisition">3,700,000 on the date of acquisition. However, following the completion of 2021, it was determined that the actual EBITDA threshold for any earn-out adjustment to be paid was not met. Thus, in accordance with U.S. GAAP, the fair value of the contingent earn-out is reduced to zero, and the associated gain related to this revaluation is recorded in our Consolidated Statements of Operations for the year ended December 31, 2021. Lastly, included in the agreement, the Company agreed to place $<span id="xdx_908_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesEscrowAmount_iI_c20211231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zx1xDhNwHqZ6" title="Amount in escrow">500,000 in escrow, subject to a working capital adjustment based on actual working capital amounts on the acquisition date as defined in the agreement, this amount was subject to disbursement 45 days following the close of the acquisition. The parties completed the working capital adjustment resulting in the Company retaining $297,726 of the escrow amount with the $<span id="xdx_907_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesReleasedEscrowAmount_iI_pp0p0_c20210902__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zQxkGlLfTGZ2" title="Escrow amount to sellers">202,274 released to the Sellers. The total acquisition related costs aggregated $<span id="xdx_900_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pp0p0_c20210829__20210902__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zcr0UVyWxt5a" title="Acquisition related costs">40,625, which was expensed as incurred. The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 11 of Regulation S-X, respectively, are not required to be presented. Under the acquisition method, the purchase price of the TicketSmarter Acquisition has been allocated to Goody Tickets’ and TicketSmarter LLC’s acquired tangible and identifiable intangible assets and assumed liabilities based on their estimated fair values at the time of the TicketSmarter Acquisition. This allocation involves a number of assumptions, estimates, and judgments that could materially affect the timing or amounts recognized in our financial statements. The TicketSmarter Acquisition was structured as a stock purchase; however the parties agreed to coordinate the election to invoke IRS Section 338(h)(10) relative to this transaction for tax purposes. Therefore, the excess purchase price over the fair value of net tangible assets acquired was recorded as goodwill, which will be amortized over 15 years for income tax filing purposes. Likewise, the other acquired assets were stepped up to fair value and is deductible for income tax purposes. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The purchase price of the TicketSmarter Acquisition was allocated to Goody Tickets’ and TicketSmarter LLC’s tangible assets, goodwill, identifiable intangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the TicketSmarter Acquisition. The Company retained the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. The preliminary and final estimated fair value of assets acquired, and liabilities assumed in the TicketSmarter Acquisition were as follows: <p id="xdx_892_ecustom--ScheduleOfEstimatedFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_zXsRRYallrT8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt">SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20210930__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zWp9sxoqREQ5" style="font-weight: bold; text-align: center">As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20211231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zKSTvCCSnmB7" style="font-weight: bold; text-align: center">Final as allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Final as allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_z8t3HqikFUZd" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired, including $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVTVElNQVRFRCBGQUlSIFZBTFVFIE9GIEFTU0VUUyBBQ1FVSVJFRCBBTkQgTElBQklMSVRJRVMgQVNTVU1FRCBBQ1FVSVNJVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCash_iI_c20231231_zgU3T8sMq8s8" title="Cash acquired for tangible assets">51,432 of cash acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,139,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,748,291</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zVc8c8K0Wx8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,800,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Goodwill_iI_pp0p0_zumCvimvHLpa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,839,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,886,547</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zM7B21hhkBpk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zLV7fdZmuS9g" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zmwm4ooqvk59" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,850,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,305,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_z4qAt9ETJf95" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at TicketSmarter Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,413,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,413,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsStockCompensation_iI_pp0p0_zla72RFGyMz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Common stock issued as consideration for TicketSmarter Acquisition at date of acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">990,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">990,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zjNGoK3yyZQ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Contingent consideration earn-out agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,244,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,700,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesEscrowAmount_iI_pp0p0_zEtuHFohH0o8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at closing to escrow amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesRetainedEscrowAmount_iNI_pp0p0_di_zdmdT39BijYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Cash retained from escrow amount pursuant to settlement of working capital target</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(297,726</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(297,726</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total TicketSmarter Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20210930__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zuDbyNyA3KQc" title="Acquisition purchase price">13,850,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211201__20211231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zJ7J672XcVJa" title="Total TicketSmarter Acquisition purchase price">13,305,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_895_ecustom--ScheduleOfIdentifiableIntangibleAssetsAcquiredTableTextBlock_zz51k299Gkie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACCRUED ACQUIRED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; padding-left: 10pt">Trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zDHG4BYf3Snb" style="width: 14%; text-align: right" title="Identifiable intangible assets">600,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zCYzIspyRoN3" style="width: 14%; text-align: right" title="Amortization">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">indefinite</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Sponsorship agreement network</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z19a1JpGDhue" style="text-align: right" title="Identifiable intangible assets">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zi2mL9cIv6ui" style="text-align: right" title="Amortization">2,613,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zo9LsDXu9QI2" title="Estimated useful life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Search engine optimization/content</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_z773OUWwfqTb" style="border-bottom: black 1pt solid; text-align: right" title="Identifiable intangible assets">600,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_zu9CirfWvUc1" style="border-bottom: black 1pt solid; text-align: right" title="Amortization">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_904_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_zik2XgKAvr9e" title="Estimated useful life">4 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zjOXHGqDpXu" style="border-bottom: Black 2.5pt double; text-align: right" title="Identifiable intangible assets">6,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zkR7cqOJbCic" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization">2,963,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table> For the period from the date of the TicketSmarter Acquisition to December 31, 2021, the Company adjusted its preliminary fair value estimates and estimated useful lives based upon information obtained through December 31, 2021, which resulted in adjustments to the preliminary allocation of the purchase price. These adjustments primarily related to estimated identifiable intangible asset fair values (primarily related to the sponsorship agreement network), the estimated fair value of the contingent earn-out agreement liability and goodwill. There were no adjustments to the allocation of the purchase price during the year ended December 31, 2023. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The change in fair value of the contingent consideration is more fully described in Note 10, “Debt Obligations”.

9403600

4244400

3700000

500000 297726 202274

40625

<p id="xdx_892_ecustom--ScheduleOfEstimatedFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_zXsRRYallrT8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt">SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20210930__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zWp9sxoqREQ5" style="font-weight: bold; text-align: center">As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20211231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zKSTvCCSnmB7" style="font-weight: bold; text-align: center">Final as allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Purchase price allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As allocated</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Final as allocated</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_z8t3HqikFUZd" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Tangible assets acquired, including $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVTVElNQVRFRCBGQUlSIFZBTFVFIE9GIEFTU0VUUyBBQ1FVSVJFRCBBTkQgTElBQklMSVRJRVMgQVNTVU1FRCBBQ1FVSVNJVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCash_iI_c20231231_zgU3T8sMq8s8" title="Cash acquired for tangible assets">51,432 of cash acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,139,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,748,291</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zVc8c8K0Wx8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,800,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Goodwill_iI_pp0p0_zumCvimvHLpa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,839,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,886,547</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zM7B21hhkBpk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_pp0p0_di_zLV7fdZmuS9g" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(5,128,964</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zmwm4ooqvk59" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,850,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,305,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_z4qAt9ETJf95" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Cash paid at TicketSmarter Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,413,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,413,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsStockCompensation_iI_pp0p0_zla72RFGyMz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Common stock issued as consideration for TicketSmarter Acquisition at date of acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">990,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">990,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pp0p0_zjNGoK3yyZQ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Contingent consideration earn-out agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,244,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,700,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesEscrowAmount_iI_pp0p0_zEtuHFohH0o8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at closing to escrow amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesRetainedEscrowAmount_iNI_pp0p0_di_zdmdT39BijYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Cash retained from escrow amount pursuant to settlement of working capital target</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(297,726</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(297,726</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total TicketSmarter Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20210930__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zuDbyNyA3KQc" title="Acquisition purchase price">13,850,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211201__20211231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zJ7J672XcVJa" title="Total TicketSmarter Acquisition purchase price">13,305,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 51432

7139930

5748291

6800000

11839308

5886547

5128964

13850274

13305874

8413240

990360 990360

4244400

3700000

500000 500000 297726 297726

13850274

13305874

<p id="xdx_895_ecustom--ScheduleOfIdentifiableIntangibleAssetsAcquiredTableTextBlock_zz51k299Gkie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.05pt">The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACCRUED ACQUIRED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Cost</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization through December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; padding-left: 10pt">Trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zDHG4BYf3Snb" style="width: 14%; text-align: right" title="Identifiable intangible assets">600,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksAndTradeNamesMember_zCYzIspyRoN3" style="width: 14%; text-align: right" title="Amortization">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">indefinite</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Sponsorship agreement network</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z19a1JpGDhue" style="text-align: right" title="Identifiable intangible assets">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zi2mL9cIv6ui" style="text-align: right" title="Amortization">2,613,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zo9LsDXu9QI2" title="Estimated useful life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Search engine optimization/content</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_z773OUWwfqTb" style="border-bottom: black 1pt solid; text-align: right" title="Identifiable intangible assets">600,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_zu9CirfWvUc1" style="border-bottom: black 1pt solid; text-align: right" title="Amortization">350,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_904_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20231231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SearchEngineOptimizationMember_zik2XgKAvr9e" title="Estimated useful life">4 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zjOXHGqDpXu" style="border-bottom: Black 2.5pt double; text-align: right" title="Identifiable intangible assets">6,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20231231__us-gaap--BusinessAcquisitionAxis__custom--TicketSmarterAcquisitionMember_zkR7cqOJbCic" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization">2,963,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table>

600000

5600000

2613333

P5Y

600000

350000

P4Y

6800000

2963333

NOTE 23. SEGMENT DATA The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities, is also to be reported in the segment information. The Company’s captive insurance subsidiary provides services to the Company’s other business segments and not to outside customers. Therefore, its operations are eliminated in consolidation and is not considered a separate business segment for financial reporting purposes. The Video Solutions Segment encompasses our law, commercial, and shield divisions. This segment includes both service and product revenues through our subscription models offering cloud and warranty solutions, and hardware sales for video and health safety solutions. The Revenue Cycle Management Segment provides working capital and back-office services to a variety of healthcare organizations throughout the country, as a monthly service fee. The Entertainment Segment acts as an intermediary between ticket buyers and sellers within our secondary ticketing platform, ticketsmarter.com, and we also acquire tickets from primary sellers to then sell through various platforms. The Company’s corporate administration activities are reported in the corporate line item. These activities primarily include expense related to certain corporate officers and support staff, certain accounting staff, expense related to the Company’s Board of Directors, stock option expense for options granted to corporate administration employees, certain consulting expenses, investor relations activities, and a portion of the Company’s legal, auditing and professional fee expenses. Corporate identifiable assets primarily consist of cash, invested cash (if any), refundable income taxes (if any), and deferred income taxes. <p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zXORGpDUNqH" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized financial information for the Company’s reportable business segments is provided for the years ended December 31, 2023, and 2022: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 11pt Aptos; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zebCPyTNfWe1" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkRHteTCu2Qb" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Years Ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net Revenues:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zJqx2AM5b0i" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">7,471,285</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">8,252,288</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zuEPi3bqKHC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,713,678</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,886,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zbGQFgIORT5" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,063,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,871,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zWqqzVwgyLXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Net Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">28,248,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">37,009,895</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gross Profit (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zfXuTWA7vINb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,290,509</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,250,277</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zfuc7BvtA4Zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,772,271</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,303,477</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zmjTJ1fySls7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,699,704</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">268,741</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zrNcjKmuCmei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Gross Profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,762,484</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,321,941</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating Income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zpCz1BSVqbxk" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,135,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(9,278,721</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zAWuG0D376sa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">292,543</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zIqlELL65Ze9" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,646,770</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,369,241</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zdpxNneyM5i9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Corporate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(11,750,742</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,443,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_zHqaeYosTGrh" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Operating Income (Loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(22,240,553</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(29,733,258</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and Amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_znBaMhQUWwgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">836,699</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">769,228</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zzrvuzhBuQe3" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">128,082</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zRqpMFQ3vFAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,277,186</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,279,369</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_z4oH4YKVP56a" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Depreciation and Amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,218,237</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,176,679</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Assets (net of eliminations):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zq5nlShP5AHh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">26,396,559</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zM7ZwHTwMBvf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">28,509,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zr4FCaaeheg4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">2,260,376</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zvPZlQ9LVEZ6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">2,201,570</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zXAGns5gw1w3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">6,324,211</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zWpWp16t5dhi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">11,190,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Corporate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_ziH7tQDfXcjd" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">12,047,663</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z4V6D3HmO4d6" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">14,766,295</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Identifiable Assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20231231_zuF4CGBns3Z5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total identifiable assets">47,028,809</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20221231_z06qQVTykFEk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total identifiable assets">56,668,062</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The segments recorded noncash items affecting the gross profit and operating income (loss) through the established inventory reserves based on estimates of excess and/or obsolete current and non-current inventory. The Company recorded a reserve for excess and obsolete inventory in the video solutions segment of $4,355,666 and $5,230,261 and a reserve for the entertainment segment of $186,795 and $259,280 as of December 31, 2023 and 2022. The segment net revenues reported above represent sales to external customers. Segment gross profit represents net revenues less cost of revenues. Segment operating income, which is used in management’s evaluation of segment performance, represents net revenues, less cost of revenues, less all operating expenses. Identifiable assets are those assets used by each segment in its operations. Corporate assets primarily consist of cash, property, plant and equipment, accounts receivable, inventories, and other assets.

<p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zXORGpDUNqH" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized financial information for the Company’s reportable business segments is provided for the years ended December 31, 2023, and 2022: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 11pt Aptos; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zebCPyTNfWe1" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkRHteTCu2Qb" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Years Ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net Revenues:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zJqx2AM5b0i" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">7,471,285</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">8,252,288</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zuEPi3bqKHC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,713,678</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,886,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zbGQFgIORT5" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,063,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,871,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zWqqzVwgyLXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Net Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">28,248,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">37,009,895</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gross Profit (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zfXuTWA7vINb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,290,509</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,250,277</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zfuc7BvtA4Zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,772,271</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,303,477</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zmjTJ1fySls7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,699,704</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">268,741</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zrNcjKmuCmei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Gross Profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,762,484</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,321,941</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating Income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zpCz1BSVqbxk" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,135,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(9,278,721</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zAWuG0D376sa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">292,543</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zIqlELL65Ze9" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,646,770</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,369,241</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zdpxNneyM5i9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Corporate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(11,750,742</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,443,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_zHqaeYosTGrh" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Operating Income (Loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(22,240,553</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(29,733,258</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and Amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_znBaMhQUWwgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">836,699</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">769,228</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zzrvuzhBuQe3" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">128,082</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zRqpMFQ3vFAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,277,186</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,279,369</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_z4oH4YKVP56a" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Depreciation and Amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,218,237</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,176,679</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Assets (net of eliminations):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Video Solutions</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zq5nlShP5AHh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">26,396,559</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zM7ZwHTwMBvf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">28,509,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zr4FCaaeheg4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">2,260,376</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zvPZlQ9LVEZ6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">2,201,570</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Entertainment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zXAGns5gw1w3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">6,324,211</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zWpWp16t5dhi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">11,190,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt">Corporate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_ziH7tQDfXcjd" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">12,047,663</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20221231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z4V6D3HmO4d6" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Identifiable Assets">14,766,295</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Identifiable Assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20231231_zuF4CGBns3Z5" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total identifiable assets">47,028,809</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20221231_z06qQVTykFEk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total identifiable assets">56,668,062</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

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Note 24. SUBSEQUENT EVENTS 2023 Issuance of Restricted Common Stock On January 31, 2024, the Compensation Committee of the Board of Directors (the “Committee”) awarded Stanton E. Ross <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240131__20240131__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmPQvmFJi8g9" title="Restricted common stock">20,000 shares of restricted common stock, half of these share will vest on January 31, 2025 and half on January 1, 2026, or in full at the completion of the previously disclosed Transaction entered into by the Company’s wholly-owned subsidiary, Kustom Entertainment, pursuant to the Merger Agreement with Clover Leaf, and the Company, whichever occurs first, provided that he remains an officer on such dates. Peng Han was awarded <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240131__20240131__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRkL4zQd24F2" title="Restricted common stock">15,000 shares of restricted common stock that will vest 3,000 shares on January 31, 2024, January 31, 2025, January 31, 2026, January 31, 2027 and January 31, 2028, or in full at the completion of the Transaction, whichever occurs first, provided that he remains an officer on such dates. Resignation of Michael J. Caulfield On January 31, 2024, Michael J. Caulfield notified the Board of Directors (the “Board”) of Digital Ally, Inc. (the “Company”) that he resigns as a director of the Board, effective immediately. Country Stampede Acquisition On March 1, 2024, Kustom 440, entered into an Asset Purchase Agreement (the “Acquisition Agreement”) with JC Entertainment, LLC, a Kansas limited liability company (“JC Entertainment”). Pursuant to the Acquisition Agreement, Kustom 440 acquired certain assets associated with a music entertainment event (“Country Stampede”), including all intellectual property arising out of and relating to Country Stampede (“Country Stampede Intellectual Property”) and certain contracts in which JC Entertainment is a party to host and operate the 2024 Country Stampede (the “Assumed Contracts”, and together with the Country Stampede Intellectual Property, the “Purchased Assets”). Senior Secured Promissory Note On March 1, 2024, the Company entered into a Note Purchase Agreement (the “Note Agreement”), by and between the Company, Kustom Entertainment (together with the Company, the “Borrowers”), and Mosh Man, LLC, a New Jersey limited liability company (the “Purchaser”), pursuant to which the Borrowers issued to the Purchaser a Senior Secured Promissory Note (the “Note”) with a principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20240301__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_z2lPxjGZqxWg">1,425,000. In connection with the Agreement, the Borrowers entered into a Security Agreement (the “Security Agreement”) by and between the Borrowers, as grantor, and the Purchaser, as grantee. The gross proceeds to the Company are $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfDebt_c20240301__20240301__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_zaCEnH4I3zB8">1,000,000, before paying customary fees and expenses. Pursuant to the Note, the Borrowers shall repay the Note, in full, on the earlier of (i) November 1, 2024, and (ii) the consummation of the merger between Kustom Entertainment and Clover Leaf pursuant to the Merger Agreement among the Company, Kustom Entertainment, Clover Leaf Capital Corp., Yntegra Capital Investments LLC and CL Merger Sub, dated as of June 1, 2023. The Borrowers shall pay in arrears in cash an amount equal to 50% of revenues from all ticket sales generated by Kustom Entertainment, up nine thousand tickets sold, and thereafter equal to 10% of all revenues from all ticket sales until the earlier of the date on which the Note is repaid in full or the Maturity Date. The Note bears interest at a rate of 1.58% per month. The Borrowers have the right, but not the obligation, under the Note to prepay the Note, upon written notice to the Purchaser, by payment in full of the entire outstanding principal balance plus interest. Upon a change of control of either Borrower or a sale or all or substantially all of either Borrower’s assets, the Purchaser may require the Borrowers to repay the Note, upon written notice to the Borrowers, by payment in full of the entire outstanding principal balance plus interest. In addition, upon the receipt of proceeds from any financing or extraordinary receipts, the Borrowers are required to repay the Note as follows: (A) if the aggregate proceeds of all such financings and extraordinary receipts are less than $3,000,000, the Borrowers shall prepay an amount equaling to 50% of the outstanding principal of the Note, and (B) if the aggregate proceeds of all such financings and extraordinary receipts are equal to or greater than $3,000,000, the Borrowers shall prepay the Note in full. Pursuant to the Security Agreement, the Borrowers’ obligations under the Note and Agreement are secured by substantially all of the assets of the Borrowers, other than any real property. Notice of Failure to Satisfy a Continued Listing Rule On March 14, 2024, the Nasdaq Listing Qualifications staff notified Digital Ally, Inc. (the “Company”), that due to resignation of Mr. Michael J. Caulfield from the Company’s board of directors (the “Board”) effective on January 31, 2024, the Company no longer complies with the audit committee and compensation committee requirements as set forth in Listing Rule 5605 of The Nasdaq Stock Market LLC (“Nasdaq”), including the requirements that there are at least three independent directors on the Company’s audit committee and at least two independent directors on the Company’s compensation committee. The notification has no immediate effect on the Company’s listing on the Nasdaq Capital Market. In accordance with Nasdaq Listing Rules, the Company is provided a cure period until the earlier of the Company’s next annual shareholders’ meeting (or July 29, 2024 if the next shareholders’ meeting will be held before July 29, 2024) or January 31, 2025 (the “Cure Period”). If the Company does not regain compliance by within the Cure Period, Nasdaq will provide written notice that the Company’s common stock, par value $0.001 per share, will be subject to delisting from the Nasdaq Capital Market, at which time, the Company may appeal the delisting determination to a Hearings Panel. The management of the Company has resolved to take commercially reasonable steps to fill the vacancy on the Board with a new director who qualifies as independent under the Nasdaq Listing Rules as soon as is practical and anticipates regaining compliance during the Cure Period. However, there can be no assurance that the Company will be able to satisfy Nasdaq Listing Rule 5605 or will otherwise be in compliance with other Nasdaq listing criteria. Business Combination In February 2024, Kustom Entertainment and Clover Leaf announced the filing of Amendment No. 2 to a Registration Statement on Form S-4 by Clover Leaf with the SEC on February 5, 2024, relating to the previously announced proposed Business Combination.

20000

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(i) November 1, 2024, and (ii) the consummation of the merger between Kustom Entertainment and Clover Leaf pursuant to the Merger Agreement among the Company, Kustom Entertainment, Clover Leaf Capital Corp., Yntegra Capital Investments LLC and CL Merger Sub, dated as of June 1, 2023. The Borrowers shall pay in arrears in cash an amount equal to 50% of revenues from all ticket sales generated by Kustom Entertainment, up nine thousand tickets sold, and thereafter equal to 10% of all revenues from all ticket sales until the earlier of the date on which the Note is repaid in full or the Maturity Date. The Note bears interest at a rate of 1.58% per month. The Borrowers have the right, but not the obligation, under the Note to prepay the Note, upon written notice to the Purchaser, by payment in full of the entire outstanding principal balance plus interest. Upon a change of control of either Borrower or a sale or all or substantially all of either Borrower’s assets, the Purchaser may require the Borrowers to repay the Note, upon written notice to the Borrowers, by payment in full of the entire outstanding principal balance plus interest.

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<p id="xdx_80E_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zvQbgiyfmto5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations: Digital Ally, Inc. was originally incorporated in Nevada on December 13, 2000 as Vegas Petra, Inc. and had no operations until 2004. On November 30, 2004, Vegas Petra, Inc. entered into a Plan of Merger with Digital Ally, Inc., at which time the merged entity was renamed Digital Ally, Inc. (such merged entity, the “Predecessor Registrant”). On August 23, 2022 (the “Effective Time”), the Predecessor Registrant merged with and into its wholly owned subsidiary, DGLY Subsidiary Inc., a Nevada corporation (the “Registrant”), pursuant to an agreement and plan of merger, dated as of August 23, 2022 (the “Merger Agreement”), between the Predecessor Registrant and the Registrant, with the Registrant as the surviving corporation in the merger (such transaction, the “Merger”). At the Effective Time, Articles of Merger were filed with the Secretary of State of the State of Nevada, pursuant to which the Registrant was renamed “Digital Ally, Inc.” and, by operation of law, succeeded to the assets, continued the business and assumed the rights and obligations of the Predecessor Registrant immediately prior to the Merger. Under the Nevada Revised Statutes, shareholder approval was not required in connection with the Merger Agreement or the transactions contemplated thereby. At the Effective Time, pursuant to the Merger Agreement, (i) each outstanding share of Predecessor Registrant’s common stock, par value $<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220823__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--PredecessorCommonStockMember_zqyKoxKJLf7f" title="Common stock, par value">0.001 per share (the “Predecessor Common Stock”) automatically converted into one share of common stock, par value $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220823__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--RegistrantCommonStockMember_zC1wwIzagNWi" title="Common stock, par value">0.001 per share, of the Registrant (“Registrant Common Stock”), (ii) each outstanding option, right or warrant to acquire shares of Predecessor Common Stock converted into an option, right or warrant, as applicable, to acquire an equal number of shares of Registrant Common Stock under the same terms and conditions as the original options, rights or warrants, and (iii) the directors and executive officers of the Predecessor Registrant were appointed as directors and executive officers, as applicable, of the Registrant, each to serve in the same capacity and for the same term as such person served with the Predecessor Registrant immediately before the Merger. The business of the Registrant, Digital Ally, Inc. (with its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC (“Digital Ally Healthcare”), TicketSmarter, Inc. (“TicketSmarter”), Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc. (“Kustom 440”), Kustom Entertainment, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC, collectively, “Digital Ally,” “Digital,” and the “Company”), is divided into three reportable operating segments: 1) the Video Solutions Segment, 2) the Revenue Cycle Management Segment and 3) the Ticketing Segment. The Video Solutions Segment is our legacy business that produces digital video imaging, storage products, disinfectant and related safety products for use in law enforcement, security and commercial applications. This segment includes both service and product revenues through our subscription models offering cloud and warranty solutions, and hardware sales for video and health safety solutions. The Revenue Cycle Management Segment provides working capital and back-office services to a variety of healthcare organizations throughout the country, as a monthly service fee. The Entertainment Segment acts as an intermediary between ticket buyers and sellers within our secondary ticketing platform, ticketsmarter.com, and we also acquire tickets from primary sellers to then sell through various platforms. The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Such required segment information is included in Note 14. Business Combination In June 2023, the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Clover Leaf Capital Corp., a Delaware corporation (Nasdaq: CLOE) (“Clover Leaf”), CL Merger Sub, Inc., a Nevada corporation and a wholly owned subsidiary of Clover Leaf (“Merger Sub”), Yntegra Capital Investments LLC, a Delaware limited liability company, in the capacity as the representative from and after the Effective Time (as defined in the Merger Agreement) for the stockholders of Clover Leaf in accordance with the terms and conditions of the Merger Agreement, and Kustom Entertainment, Inc., a Nevada corporation, a wholly owned subsidiary of the Company, with a focus and mission to own and produce events, festivals, and entertainment alongside its evolving primary and secondary ticketing technologies (“Kustom”). Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub will merge with and into Kustom, with Kustom continuing as the surviving corporation in the Merger and a wholly owned subsidiary of Clover Leaf. Upon the Closing which is subject to the approval of Clover Leaf’s shareholders and the satisfaction or waiver of certain other customary closing conditions, the common stock of the combined company was expected to be listed on the Nasdaq under a mutually agreed new ticker symbol that reflects the name “Kustom Entertainment”. On November 8, 2024, Clover Leaf and Kustom mutually agreed to terminate their previously announced Merger Agreement and Plan of Merger effective as of November 7, 2024 by entering into a mutual termination and release agreement among the parties. The parties released each other of all obligations related to the Merger Agreement. Basis of Presentation: The unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine-month period ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The balance sheet as of December 31, 2023 has been derived from the audited financial statements at that date, but does not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. For further information, refer to the audited consolidated financial statements and footnotes included in the Company’s annual report on Form 10-K for the year ended December 31, 2023. Liquidity and Going Concern During the second quarter of 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This update provided U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. Under this standard, the Company is required to evaluate whether there is substantial doubt about its ability to continue as a going concern each reporting period, including interim periods. In evaluating the Company’s ability to continue as a going concern, management considered the conditions and events that could raise substantial doubt about the Company’s ability to continue as a going concern within 12 months after the Company’s financial statements were issued (December 30, 2024). Management considered the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows and the Company’s obligations due before December 30, 2025. The Company has experienced net losses and cash outflows from operating activities since inception. For the nine months ended September 30, 2024, the Company had a net loss attributable to common stockholders of $12,485,388, net cash used in operating activities of $4,086,023, $392,523 provided by investing activities and $3,330,482 provided by financing activities. The Company will have to restore positive operating cash flows and profitability over the next year and/or raise additional capital to fund its operational plans, meet its customary payment obligations and otherwise execute its business plan. There can be no assurance that it will be successful in restoring positive cash flows and profitability, or that it can raise additional financing when needed, and obtain it on terms acceptable or favorable to the Company. The Company is pursuing a significant capital raise to provide funding for its short and long-term liquidity needs. The Company has implemented an enhanced quality control program to detect and correct product issues before they result in significant rework expenditures affecting its gross margins and has seen progress in that regard. The Company has also implemented a marketing and advertisement reduction plan for its entertainment segment, which will focus on reducing and alleviating current obligations from its media marketing agreements and place a hold on entering into any new agreements. The Company believes that its quality control, cost-cutting initiatives, and new product introduction will eventually restore positive operating cash flows and profitability, although it can offer no assurances in this regard. Management has evaluated the significance of the conditions described above in relation to the Company’s ability to meet its obligations and concluded that, without additional funding, the Company will not have sufficient funds to meet its obligations within one year from the date the unaudited condensed consolidated financial statements were issued. Such factors raise substantial doubt about the Company’s ability to sustain operations for at least one year from the issuance of these financial statements. The accompanying unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Basis of Consolidation: The accompanying financial statements include the consolidated accounts of Digital Ally, its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC, TicketSmarter, Inc., Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC. All intercompany balances and transactions have been eliminated during consolidation. The Company formed Digital Ally International, Inc. during August 2009 to facilitate the export sales of its products. The Company formed Shield Products, LLC in May 2020 to facilitate the sales of its Shield™ line of disinfectant/cleanser products and ThermoVu™ line of temperature monitoring equipment. The Company formed Nobility Healthcare, LLC (“Nobility Healthcare”) in June 2021 to facilitate the operations of its revenue cycle management solutions and back-office services for healthcare organizations. The Company formed TicketSmarter, Inc. upon its acquisition of Goody Tickets, LLC and TicketSmarter, LLC, to facilitate its global ticketing operations. The Company formed Worldwide Reinsurance Ltd., which is a captive insurance company domiciled in Bermuda. It will provide primarily liability insurance coverage to the Company for which insurance may not be currently available or economically feasible in today’s insurance marketplace. The Company formed Kustom 440, Inc. in 2022 to create unique entertainment experiences directly for consumers. Fair Value of Financial Instruments: The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and subordinated notes payable approximate fair value because of the short-term nature of these items. Revenue Recognition: The Company applies the provisions of Accounting Standards Codification (ASC) 606-10, Revenue from Contracts with Customers, and all related appropriate guidance. The Company recognizes revenue under the core principle to depict the transfer of control to its customers in an amount reflecting the consideration to which it expects to be entitled. In order to achieve that core principle, the Company applies the following five-step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. The Company has two different revenue streams, product and service, represented through its three segments. The Company reports all revenues on a gross basis, other than service revenues from the Company’s entertainment and revenue cycle management segments, Revenues generated by all segments are reported net of sales taxes. Video Solutions The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with the customer. In situation where sales are to a distributor, the Company had concluded its contracts are with the distributor as the Company holds a contract bearing enforceable rights and obligations only with the distributor. As part of its consideration for the contract, the Company evaluates certain factors including the customers’ ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which it expects to be entitled. As the Company’s standard payment terms are less than one year, it has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on its relative standalone selling price. The product price as specified on the purchase order is considered the standalone selling price as it is an observable input which depicts the price as if sold to a similar customer in similar circumstances. Revenue is recognized when control of the product is transferred to the customer (i.e. when the Company’s performance obligations is satisfied), which typically occurs at shipment. Further in determining whether control has been transferred, the Company considers if there is a present right to payment and legal title, along with risks and rewards of ownership having transferred to the customer. Customers do not have a right to return the product other than for warranty reasons for which they would only receive repair services or replacement products. The Company has also elected the practical expedient under ASC 340-40-25-4 to expense commissions for product sales when incurred as the amortization period of the commission asset the Company would have otherwise recognized is less than one year. Service and other revenue is comprised of revenues from extended warranties, repair services, cloud revenue and software revenue. Revenue is recognized upon shipment of the product and acceptance of the service or materials by the end customer for repair services. Revenue for extended warranty, cloud service or other software-based products is over the term of the contract warranty or service period. A time-elapsed method is used to measure progress because the Company transfers control evenly over the contractual period. Accordingly, the fixed consideration related to these revenues is generally recognized on a straight-line basis over the contract term, as long as the other revenue recognition criteria have been met. The Company’s multiple performance obligations may include future in-car or body-worn camera devices to be delivered at defined points within a multi-year contract, and in those arrangements, the Company allocates total arrangement consideration over the life of the multi-year contract to future deliverables using management’s best estimate of selling price. Revenue Cycle Management The Company reports revenue cycle management revenues on a net basis, as its primary source of revenue is its end-to-end service fees which is generally determined as a percentage of the invoice amounts collected. These service fees are reported as revenue monthly upon completion of the Company’s performance obligation to provide the agreed upon service. Entertainment The Company reports ticketing revenue on a gross or net basis based on management’s assessment of whether the Company is acting as a principal or agent in the transaction. The determination is based upon the evaluation of control over the event ticket, including the right to sell the ticket, prior to its transfer to the ticket buyer. The Company sells tickets held in inventory, which consists of one performance obligation, being to transfer control of an event ticket to the buyer upon confirmation of the order. The Company acts as the principal in these transactions as the ticket is owned by the Company at the time of sale, therefore controlling the ticket prior to transferring to the customer. In these transactions, revenue is recorded on a gross basis based on the value of the ticket and is recognized when an order is confirmed. Payment is typically due upon delivery of the ticket. The Company also acts as an intermediary between buyers and sellers through online secondary marketplace. Revenues derived from this marketplace primarily consist of service fees from ticketing operations, and consists of one primary performance obligation, which is facilitating the transaction between the buyer and seller, being satisfied at the time the order has been confirmed. As the Company does not control the ticket prior to the transfer, the Company acts as an agent in these transactions. Revenue is recognized on a net basis, net of the amount due to the seller when an order is confirmed, the seller is then obligated to deliver the tickets to the buyer per the seller’s listing. Payment is due at the time of sale. Other Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. During the nine months ended September 30, 2024, the Company recognized revenue of $2.0 million related to its contract liabilities. Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. Total contract liabilities consist of the following: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20240101__20240930_zr1PJbhOtLFk" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,937,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityAdditions_c20240101__20240930_zaJdmpJrNuMh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">1,689,038</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20240101__20240930_z2KO0IGdHhv2" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(557,628</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20240101__20240930_z6qQfvQyNhTj" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">4,068,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20240101__20240930_z2qZ9RrteEng" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">7,340,459</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20240101__20240930_zneNuQQpULFf" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">761,421</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20240101__20240930_z6xdSbQFCPGj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(1,476,186</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20240101__20240930_zhgidiEjnwOl" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">6,625,694</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20240101__20240930_zC2i2KJcPhT3" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">10,277,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAddition_c20240101__20240930_zsS1tAX9RSTa" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">2,450,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240101__20240930_z5YcQK6mnEYe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,033,814</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiability_iE_c20240101__20240930_zKPIyaIAMPo1" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">10,694,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20230930_zVvH0UdW57pj" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20230930_zNwA2tzBE5Jh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">2,133,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20230930_zawQnny9Fhxg" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(1,536,860</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20230930_zYqnS1DfIFZ3" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">2,751,983</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20230930_zusnk7DbqbSj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20230930_zPcyrxwVrTQ5" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">1,943,313</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20230930_znD4ya34lZ7h" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(626,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20230930_z3ZP0SNP98m9" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">7,134,547</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20230930_zCvgBn726QP5" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">7,972,956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20230930_zrxCnj31Ey8k" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">4,077,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20230930_zWq8n4fOSRk8" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,163,708</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20230930_zwsN3vsLVcZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">9,886,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Sales returns and allowances aggregated $86,370 and $117,713 for the nine months ended September 30, 2024 and September 30, 2023, respectively. Obligations for estimated sales returns and allowances are recognized at the time of sales on an accrual basis. The accrual is determined based upon historical return rates adjusted for known changes in key variables affecting these return rates. Use of Estimates: The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management utilizes various other estimates, including but not limited to determining the estimated lives of long-lived assets, determining the potential impairment of long-lived assets, the fair value of warrants, options, the recognition of revenue, inventory valuation reserve, fair value of assets and liabilities acquired in a business combination, incremental borrowing rate on leases, the valuation allowance for deferred tax assets and other legal claims and contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary. Cash and cash equivalents: Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with major financial institutions. At September 30, 2024 and December 31, 2023, the uninsured balance amounted to $0 and $29,700, respectively. Restricted Cash: Restricted cash of $-0- and $97,600 was included in other assets as of September 30, 2024 and December 31, 2023, respectively. Restricted cash consists of bank deposits that collateralize a debt obligation. Such debt obligation was paid off as of September 30, 2024. Accounts Receivable: Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a weekly basis. The Company determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history, and current economic conditions. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding for more than thirty (30) days beyond terms. No interest is charged on overdue trade receivables. Goodwill and Other Intangibles: Goodwill - In connection with acquisitions, the Company applies the provisions of ASC 805, Business Combinations, using the acquisition method of accounting. The excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired is recorded as goodwill. In accordance with ASC 350, Intangibles - Goodwill and Other, the Company assesses goodwill for impairment annually as of December 31st, and more frequently if events and circumstances indicate that goodwill might be impaired. Goodwill impairment testing is performed at the reporting unit level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to reporting units, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. Traditionally, goodwill impairment testing is a two-step process. Step one involves comparing the fair value of the reporting units to its carrying amount. If the carrying amount of a reporting unit is greater than zero and its fair value is greater than its carrying amount, there is no impairment. If the reporting unit’s carrying amount is greater than the fair value, the second step must be completed to measure the amount of impairment, if any. Step two involves calculating an implied fair value of goodwill. The Company has adopted ASU 2017-04 which simplifies subsequent goodwill measurement by eliminating step two from the goodwill impairment test. As a result, the Company compares the fair value of a reporting unit with its respective carrying value and recognized an impairment charge for the amount by which the carrying amount exceeded the reporting unit’s fair value. The Company determines the fair value of its reporting units using a weighting of the income and market valuation approaches. The income approach applies a fair value methodology to each reporting unit based on discounted cash flows. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internally-developed forecasts of revenue and profitability, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital, which is risk-adjusted to reflect the specific risk profile of the reporting unit being tested. Under the market approach, we estimate the fair value based on multiples of comparable public companies and precedent transactions. Significant estimates in the market approach include: identifying similar companies with comparable business factors such as size, growth, profitability, risk and return on investment, and assessing comparable revenue and operating income multiples in estimating the fair value of the reporting unit. Long-lived and Other Intangible Assets - The Company periodically assesses potential impairments of its long-lived assets in accordance with the provisions of ASC 360, Accounting for the Impairment or Disposal of Long-lived Assets. An impairment review is performed whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The Company groups its assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of the other assets and liabilities. The Company has determined that the lowest level for which identifiable cash flows are available is the operating segment level. Factors considered by the Company include, but are not limited to, significant underperformance relative to historical or projected operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. When the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company estimates the future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected future undiscounted cash flows and eventual disposition is less than the carrying amount of the asset, the Company recognizes an impairment loss. An impairment loss is reflected as the amount by which the carrying amount of the asset exceeds the fair value of the asset, based on the fair value if available, or discounted cash flows, if fair value is not available. The Company assessed potential impairments of its long-lived assets as of December 31, 2023 and concluded that there was no impairment. Subsequent to completing our 2023 annual impairment test, no events or changes in circumstances were noted that required an interim goodwill impairment test until the three months ended September 30, 2024, when events occurred that we considered triggering events. During the third fiscal quarter of 2024, management determined that triggering events had occurred resulting from the additional decline in demand for our services, prolonged economic uncertainty, the split-off transaction did not occur when and as expected and a further decrease in our stock price. Therefore, we performed an interim impairment test as of September 30, 2024. Refer to Note 8. Goodwill and Other Intangible Assets for additional details on the interim impairment test, valuation methodologies, and inputs used in the fair value measurements. Intangible assets include deferred patent costs, license agreements, trademarks and trade names. Legal expenses incurred in preparation of patent application have been deferred and will be amortized over the useful life of granted patents. Costs incurred in preparation of applications that are not granted will be charged to expense at that time. The Company has entered into several sublicense agreements under which it has been assigned the exclusive rights to certain licensed materials used in its products. These sublicense agreements generally require upfront payments to obtain the exclusive rights to such material. The Company capitalizes the upfront payments as intangible assets and amortizes such costs over their estimated useful life on a straight-line method. Segment Reporting The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities and are also to be reported in the segment information. Contingent Consideration In circumstances where an acquisition involves a contingent consideration arrangement that meets the definition of a liability under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity, the Company recognizes a liability equal to the fair value of the contingent payments the Company expects to make as of the acquisition date. The Company remeasures this liability each reporting period and records changes in the fair value through the consolidated statement of operations. Non-Controlling Interests Non-controlling interests in the Company’s Consolidated Financial Statements represent the interest in subsidiaries held by our venture partner. The venture partner holds a noncontrolling interest in the Company’s consolidated subsidiary Nobility Healthcare, LLC. Since the Company consolidates the financial statements of all wholly-owned and majority owned subsidiaries, the noncontrolling owners’ share of each subsidiary’s results of operations are deducted and reported as net income or loss attributable to noncontrolling interest in the Consolidated Statements of Operations. New Accounting Standards In November 2023, the FASB issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

0.001

Business Combination In June 2023, the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Clover Leaf Capital Corp., a Delaware corporation (Nasdaq: CLOE) (“Clover Leaf”), CL Merger Sub, Inc., a Nevada corporation and a wholly owned subsidiary of Clover Leaf (“Merger Sub”), Yntegra Capital Investments LLC, a Delaware limited liability company, in the capacity as the representative from and after the Effective Time (as defined in the Merger Agreement) for the stockholders of Clover Leaf in accordance with the terms and conditions of the Merger Agreement, and Kustom Entertainment, Inc., a Nevada corporation, a wholly owned subsidiary of the Company, with a focus and mission to own and produce events, festivals, and entertainment alongside its evolving primary and secondary ticketing technologies (“Kustom”). Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub will merge with and into Kustom, with Kustom continuing as the surviving corporation in the Merger and a wholly owned subsidiary of Clover Leaf. Upon the Closing which is subject to the approval of Clover Leaf’s shareholders and the satisfaction or waiver of certain other customary closing conditions, the common stock of the combined company was expected to be listed on the Nasdaq under a mutually agreed new ticker symbol that reflects the name “Kustom Entertainment”. On November 8, 2024, Clover Leaf and Kustom mutually agreed to terminate their previously announced Merger Agreement and Plan of Merger effective as of November 7, 2024 by entering into a mutual termination and release agreement among the parties. The parties released each other of all obligations related to the Merger Agreement.

Basis of Presentation: The unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine-month period ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The balance sheet as of December 31, 2023 has been derived from the audited financial statements at that date, but does not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. For further information, refer to the audited consolidated financial statements and footnotes included in the Company’s annual report on Form 10-K for the year ended December 31, 2023.

Liquidity and Going Concern During the second quarter of 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This update provided U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. Under this standard, the Company is required to evaluate whether there is substantial doubt about its ability to continue as a going concern each reporting period, including interim periods. In evaluating the Company’s ability to continue as a going concern, management considered the conditions and events that could raise substantial doubt about the Company’s ability to continue as a going concern within 12 months after the Company’s financial statements were issued (December 30, 2024). Management considered the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows and the Company’s obligations due before December 30, 2025. The Company has experienced net losses and cash outflows from operating activities since inception. For the nine months ended September 30, 2024, the Company had a net loss attributable to common stockholders of $12,485,388, net cash used in operating activities of $4,086,023, $392,523 provided by investing activities and $3,330,482 provided by financing activities. The Company will have to restore positive operating cash flows and profitability over the next year and/or raise additional capital to fund its operational plans, meet its customary payment obligations and otherwise execute its business plan. There can be no assurance that it will be successful in restoring positive cash flows and profitability, or that it can raise additional financing when needed, and obtain it on terms acceptable or favorable to the Company. The Company is pursuing a significant capital raise to provide funding for its short and long-term liquidity needs. The Company has implemented an enhanced quality control program to detect and correct product issues before they result in significant rework expenditures affecting its gross margins and has seen progress in that regard. The Company has also implemented a marketing and advertisement reduction plan for its entertainment segment, which will focus on reducing and alleviating current obligations from its media marketing agreements and place a hold on entering into any new agreements. The Company believes that its quality control, cost-cutting initiatives, and new product introduction will eventually restore positive operating cash flows and profitability, although it can offer no assurances in this regard. Management has evaluated the significance of the conditions described above in relation to the Company’s ability to meet its obligations and concluded that, without additional funding, the Company will not have sufficient funds to meet its obligations within one year from the date the unaudited condensed consolidated financial statements were issued. Such factors raise substantial doubt about the Company’s ability to sustain operations for at least one year from the issuance of these financial statements. The accompanying unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-12485388

-4086023

392523

3330482

Basis of Consolidation: The accompanying financial statements include the consolidated accounts of Digital Ally, its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC, TicketSmarter, Inc., Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc., and its majority-owned subsidiary Nobility Healthcare, LLC. All intercompany balances and transactions have been eliminated during consolidation. The Company formed Digital Ally International, Inc. during August 2009 to facilitate the export sales of its products. The Company formed Shield Products, LLC in May 2020 to facilitate the sales of its Shield™ line of disinfectant/cleanser products and ThermoVu™ line of temperature monitoring equipment. The Company formed Nobility Healthcare, LLC (“Nobility Healthcare”) in June 2021 to facilitate the operations of its revenue cycle management solutions and back-office services for healthcare organizations. The Company formed TicketSmarter, Inc. upon its acquisition of Goody Tickets, LLC and TicketSmarter, LLC, to facilitate its global ticketing operations. The Company formed Worldwide Reinsurance Ltd., which is a captive insurance company domiciled in Bermuda. It will provide primarily liability insurance coverage to the Company for which insurance may not be currently available or economically feasible in today’s insurance marketplace. The Company formed Kustom 440, Inc. in 2022 to create unique entertainment experiences directly for consumers.

Fair Value of Financial Instruments: The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and subordinated notes payable approximate fair value because of the short-term nature of these items.

Revenue Recognition: The Company applies the provisions of Accounting Standards Codification (ASC) 606-10, Revenue from Contracts with Customers, and all related appropriate guidance. The Company recognizes revenue under the core principle to depict the transfer of control to its customers in an amount reflecting the consideration to which it expects to be entitled. In order to achieve that core principle, the Company applies the following five-step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. The Company has two different revenue streams, product and service, represented through its three segments. The Company reports all revenues on a gross basis, other than service revenues from the Company’s entertainment and revenue cycle management segments, Revenues generated by all segments are reported net of sales taxes. Video Solutions The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with the customer. In situation where sales are to a distributor, the Company had concluded its contracts are with the distributor as the Company holds a contract bearing enforceable rights and obligations only with the distributor. As part of its consideration for the contract, the Company evaluates certain factors including the customers’ ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which it expects to be entitled. As the Company’s standard payment terms are less than one year, it has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on its relative standalone selling price. The product price as specified on the purchase order is considered the standalone selling price as it is an observable input which depicts the price as if sold to a similar customer in similar circumstances. Revenue is recognized when control of the product is transferred to the customer (i.e. when the Company’s performance obligations is satisfied), which typically occurs at shipment. Further in determining whether control has been transferred, the Company considers if there is a present right to payment and legal title, along with risks and rewards of ownership having transferred to the customer. Customers do not have a right to return the product other than for warranty reasons for which they would only receive repair services or replacement products. The Company has also elected the practical expedient under ASC 340-40-25-4 to expense commissions for product sales when incurred as the amortization period of the commission asset the Company would have otherwise recognized is less than one year. Service and other revenue is comprised of revenues from extended warranties, repair services, cloud revenue and software revenue. Revenue is recognized upon shipment of the product and acceptance of the service or materials by the end customer for repair services. Revenue for extended warranty, cloud service or other software-based products is over the term of the contract warranty or service period. A time-elapsed method is used to measure progress because the Company transfers control evenly over the contractual period. Accordingly, the fixed consideration related to these revenues is generally recognized on a straight-line basis over the contract term, as long as the other revenue recognition criteria have been met. The Company’s multiple performance obligations may include future in-car or body-worn camera devices to be delivered at defined points within a multi-year contract, and in those arrangements, the Company allocates total arrangement consideration over the life of the multi-year contract to future deliverables using management’s best estimate of selling price. Revenue Cycle Management The Company reports revenue cycle management revenues on a net basis, as its primary source of revenue is its end-to-end service fees which is generally determined as a percentage of the invoice amounts collected. These service fees are reported as revenue monthly upon completion of the Company’s performance obligation to provide the agreed upon service. Entertainment The Company reports ticketing revenue on a gross or net basis based on management’s assessment of whether the Company is acting as a principal or agent in the transaction. The determination is based upon the evaluation of control over the event ticket, including the right to sell the ticket, prior to its transfer to the ticket buyer. The Company sells tickets held in inventory, which consists of one performance obligation, being to transfer control of an event ticket to the buyer upon confirmation of the order. The Company acts as the principal in these transactions as the ticket is owned by the Company at the time of sale, therefore controlling the ticket prior to transferring to the customer. In these transactions, revenue is recorded on a gross basis based on the value of the ticket and is recognized when an order is confirmed. Payment is typically due upon delivery of the ticket. The Company also acts as an intermediary between buyers and sellers through online secondary marketplace. Revenues derived from this marketplace primarily consist of service fees from ticketing operations, and consists of one primary performance obligation, which is facilitating the transaction between the buyer and seller, being satisfied at the time the order has been confirmed. As the Company does not control the ticket prior to the transfer, the Company acts as an agent in these transactions. Revenue is recognized on a net basis, net of the amount due to the seller when an order is confirmed, the seller is then obligated to deliver the tickets to the buyer per the seller’s listing. Payment is due at the time of sale. Other Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. During the nine months ended September 30, 2024, the Company recognized revenue of $2.0 million related to its contract liabilities. Contract liabilities consist of deferred revenue and include payments received in advance of performance under the contract and are reported separately as current liabilities and non-current liabilities in the Consolidated Balance Sheets. Such amounts consist of extended warranty contracts, prepaid cloud services and prepaid installation services and are generally recognized as the respective performance obligations are satisfied. Total contract liabilities consist of the following: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20240101__20240930_zr1PJbhOtLFk" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,937,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityAdditions_c20240101__20240930_zaJdmpJrNuMh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">1,689,038</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20240101__20240930_z2KO0IGdHhv2" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(557,628</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20240101__20240930_z6qQfvQyNhTj" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">4,068,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20240101__20240930_z2qZ9RrteEng" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">7,340,459</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20240101__20240930_zneNuQQpULFf" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">761,421</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20240101__20240930_z6xdSbQFCPGj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(1,476,186</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20240101__20240930_zhgidiEjnwOl" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">6,625,694</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20240101__20240930_zC2i2KJcPhT3" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">10,277,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAddition_c20240101__20240930_zsS1tAX9RSTa" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">2,450,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240101__20240930_z5YcQK6mnEYe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,033,814</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiability_iE_c20240101__20240930_zKPIyaIAMPo1" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">10,694,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20230930_zVvH0UdW57pj" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20230930_zNwA2tzBE5Jh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">2,133,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20230930_zawQnny9Fhxg" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(1,536,860</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20230930_zYqnS1DfIFZ3" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">2,751,983</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20230930_zusnk7DbqbSj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20230930_zPcyrxwVrTQ5" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">1,943,313</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20230930_znD4ya34lZ7h" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(626,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20230930_z3ZP0SNP98m9" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">7,134,547</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20230930_zCvgBn726QP5" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">7,972,956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20230930_zrxCnj31Ey8k" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">4,077,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20230930_zWq8n4fOSRk8" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,163,708</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20230930_zwsN3vsLVcZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">9,886,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Sales returns and allowances aggregated $86,370 and $117,713 for the nine months ended September 30, 2024 and September 30, 2023, respectively. Obligations for estimated sales returns and allowances are recognized at the time of sales on an accrual basis. The accrual is determined based upon historical return rates adjusted for known changes in key variables affecting these return rates.

-2000000.0

SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20240101__20240930_zr1PJbhOtLFk" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,937,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityAdditions_c20240101__20240930_zaJdmpJrNuMh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">1,689,038</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20240101__20240930_z2KO0IGdHhv2" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(557,628</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20240101__20240930_z6qQfvQyNhTj" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">4,068,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20240101__20240930_z2qZ9RrteEng" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">7,340,459</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20240101__20240930_zneNuQQpULFf" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">761,421</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20240101__20240930_z6xdSbQFCPGj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(1,476,186</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20240101__20240930_zhgidiEjnwOl" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">6,625,694</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiability_iS_c20240101__20240930_zC2i2KJcPhT3" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">10,277,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAddition_c20240101__20240930_zsS1tAX9RSTa" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">2,450,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240101__20240930_z5YcQK6mnEYe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,033,814</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiability_iE_c20240101__20240930_zKPIyaIAMPo1" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">10,694,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions/ Reclass</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Recognized Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contract liabilities, current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20230101__20230930_zVvH0UdW57pj" style="width: 12%; text-align: right" title="Contract liabilities, current, beginning">2,154,874</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ContractWithCustomerLiabilityAdditions_c20230101__20230930_zNwA2tzBE5Jh" style="width: 12%; text-align: right" title="Contract liabilities, current, additions/reclass">2,133,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--ContractWithCustomerLiabilityRevenueRecognizedCurrent_c20230101__20230930_zawQnny9Fhxg" style="width: 12%; text-align: right" title="Contract liabilities, current, revenue recognized">(1,536,860</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20230101__20230930_zYqnS1DfIFZ3" style="width: 12%; text-align: right" title="Contract liabilities, current, ending">2,751,983</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Contract liabilities, non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iS_c20230101__20230930_zusnk7DbqbSj" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, beginning">5,818,082</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ContractWithCustomerLiabilityAdditionsNonCurrent_c20230101__20230930_zPcyrxwVrTQ5" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, additions/reclass">1,943,313</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ContractWithCustomerLiabilityRevenueRecognizedNonCurrent_c20230101__20230930_znD4ya34lZ7h" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, revenue recognized">(626,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iE_c20230101__20230930_z3ZP0SNP98m9" style="border-bottom: Black 1pt solid; text-align: right" title="Contract liabilities, non-current, ending">7,134,547</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iS_c20230101__20230930_zCvgBn726QP5" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, beginning">7,972,956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--ContractWithCustomerLiabilityAddition_c20230101__20230930_zrxCnj31Ey8k" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, additions/reclass">4,077,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20230930_zWq8n4fOSRk8" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, revenue recognized">(2,163,708</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ContractWithCustomerLiability_iE_c20230101__20230930_zwsN3vsLVcZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities, ending">9,886,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2937168

1689038 -557628

4068578

7340459

761421 -1476186

6625694

10277627

2450459

-2033814

10694272

2154874

2133969 -1536860

2751983

5818082

1943313 -626848

7134547

7972956

4077282

-2163708

9886530

86370 117713

Use of Estimates: The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management utilizes various other estimates, including but not limited to determining the estimated lives of long-lived assets, determining the potential impairment of long-lived assets, the fair value of warrants, options, the recognition of revenue, inventory valuation reserve, fair value of assets and liabilities acquired in a business combination, incremental borrowing rate on leases, the valuation allowance for deferred tax assets and other legal claims and contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary.

Cash and cash equivalents: Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with major financial institutions. At September 30, 2024 and December 31, 2023, the uninsured balance amounted to $0 and $29,700, respectively.

250000

29700

Restricted Cash: Restricted cash of $-0- and $97,600 was included in other assets as of September 30, 2024 and December 31, 2023, respectively. Restricted cash consists of bank deposits that collateralize a debt obligation. Such debt obligation was paid off as of September 30, 2024.

97600

Accounts Receivable: Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a weekly basis. The Company determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history, and current economic conditions. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding for more than thirty (30) days beyond terms. No interest is charged on overdue trade receivables.

Goodwill and Other Intangibles: Goodwill - In connection with acquisitions, the Company applies the provisions of ASC 805, Business Combinations, using the acquisition method of accounting. The excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired is recorded as goodwill. In accordance with ASC 350, Intangibles - Goodwill and Other, the Company assesses goodwill for impairment annually as of December 31st, and more frequently if events and circumstances indicate that goodwill might be impaired. Goodwill impairment testing is performed at the reporting unit level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to reporting units, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. Traditionally, goodwill impairment testing is a two-step process. Step one involves comparing the fair value of the reporting units to its carrying amount. If the carrying amount of a reporting unit is greater than zero and its fair value is greater than its carrying amount, there is no impairment. If the reporting unit’s carrying amount is greater than the fair value, the second step must be completed to measure the amount of impairment, if any. Step two involves calculating an implied fair value of goodwill. The Company has adopted ASU 2017-04 which simplifies subsequent goodwill measurement by eliminating step two from the goodwill impairment test. As a result, the Company compares the fair value of a reporting unit with its respective carrying value and recognized an impairment charge for the amount by which the carrying amount exceeded the reporting unit’s fair value. The Company determines the fair value of its reporting units using a weighting of the income and market valuation approaches. The income approach applies a fair value methodology to each reporting unit based on discounted cash flows. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internally-developed forecasts of revenue and profitability, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital, which is risk-adjusted to reflect the specific risk profile of the reporting unit being tested. Under the market approach, we estimate the fair value based on multiples of comparable public companies and precedent transactions. Significant estimates in the market approach include: identifying similar companies with comparable business factors such as size, growth, profitability, risk and return on investment, and assessing comparable revenue and operating income multiples in estimating the fair value of the reporting unit. Long-lived and Other Intangible Assets - The Company periodically assesses potential impairments of its long-lived assets in accordance with the provisions of ASC 360, Accounting for the Impairment or Disposal of Long-lived Assets. An impairment review is performed whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The Company groups its assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of the other assets and liabilities. The Company has determined that the lowest level for which identifiable cash flows are available is the operating segment level. Factors considered by the Company include, but are not limited to, significant underperformance relative to historical or projected operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. When the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company estimates the future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected future undiscounted cash flows and eventual disposition is less than the carrying amount of the asset, the Company recognizes an impairment loss. An impairment loss is reflected as the amount by which the carrying amount of the asset exceeds the fair value of the asset, based on the fair value if available, or discounted cash flows, if fair value is not available. The Company assessed potential impairments of its long-lived assets as of December 31, 2023 and concluded that there was no impairment. Subsequent to completing our 2023 annual impairment test, no events or changes in circumstances were noted that required an interim goodwill impairment test until the three months ended September 30, 2024, when events occurred that we considered triggering events. During the third fiscal quarter of 2024, management determined that triggering events had occurred resulting from the additional decline in demand for our services, prolonged economic uncertainty, the split-off transaction did not occur when and as expected and a further decrease in our stock price. Therefore, we performed an interim impairment test as of September 30, 2024. Refer to Note 8. Goodwill and Other Intangible Assets for additional details on the interim impairment test, valuation methodologies, and inputs used in the fair value measurements. Intangible assets include deferred patent costs, license agreements, trademarks and trade names. Legal expenses incurred in preparation of patent application have been deferred and will be amortized over the useful life of granted patents. Costs incurred in preparation of applications that are not granted will be charged to expense at that time. The Company has entered into several sublicense agreements under which it has been assigned the exclusive rights to certain licensed materials used in its products. These sublicense agreements generally require upfront payments to obtain the exclusive rights to such material. The Company capitalizes the upfront payments as intangible assets and amortizes such costs over their estimated useful life on a straight-line method.

Segment Reporting The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities and are also to be reported in the segment information.

Contingent Consideration In circumstances where an acquisition involves a contingent consideration arrangement that meets the definition of a liability under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity, the Company recognizes a liability equal to the fair value of the contingent payments the Company expects to make as of the acquisition date. The Company remeasures this liability each reporting period and records changes in the fair value through the consolidated statement of operations. Non-Controlling Interests Non-controlling interests in the Company’s Consolidated Financial Statements represent the interest in subsidiaries held by our venture partner. The venture partner holds a noncontrolling interest in the Company’s consolidated subsidiary Nobility Healthcare, LLC. Since the Company consolidates the financial statements of all wholly-owned and majority owned subsidiaries, the noncontrolling owners’ share of each subsidiary’s results of operations are deducted and reported as net income or loss attributable to noncontrolling interest in the Consolidated Statements of Operations.

New Accounting Standards In November 2023, the FASB issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

NOTE 2. INVENTORIES Inventories consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930_zJqgPCRenqq4" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20231231_zJmLZuJboE8l" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzK1c_zozxPQ0yhlxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw material and component parts– video solutions segment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,638,063</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,044,653</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzK1c_z7Q4JbvQqwUe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work-in-process– video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InventoryFinishedGoodsVideoSolutions_iI_pp0p0_maIGzK1c_zqSs7p90ziJ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finished goods – video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,533,839</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,623,489</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinishedGoodsEntertainmentSegment_iI_pp0p0_maIGzK1c_z0YD7o7ZdZQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods – entertainment segment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">364,641</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">699,204</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzK1c_maINzSbr_zEOT6rk6zsL6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,548,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,387,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InventoryValuationReservesVideoSolutions_iNI_pp0p0_di_msINzSbr_zcG8mmHKu6D8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Reserve for excess and obsolete inventory– video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,144,749</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,355,666</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReserveForExcessAndObsoleteInventoryEntertainmentSegment_iNI_pp0p0_di_msINzSbr_zIjvHTpJg9g8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Reserve for excess and obsolete inventory – entertainment segment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(78,241</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(186,795</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_pp0p0_mtINzSbr_zTE26W5HuTTf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,325,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,845,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Inventories consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930_zJqgPCRenqq4" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20231231_zJmLZuJboE8l" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzK1c_zozxPQ0yhlxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw material and component parts– video solutions segment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,638,063</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,044,653</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzK1c_z7Q4JbvQqwUe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work-in-process– video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InventoryFinishedGoodsVideoSolutions_iI_pp0p0_maIGzK1c_zqSs7p90ziJ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finished goods – video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,533,839</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,623,489</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinishedGoodsEntertainmentSegment_iI_pp0p0_maIGzK1c_z0YD7o7ZdZQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods – entertainment segment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">364,641</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">699,204</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzK1c_maINzSbr_zEOT6rk6zsL6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,548,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,387,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InventoryValuationReservesVideoSolutions_iNI_pp0p0_di_msINzSbr_zcG8mmHKu6D8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Reserve for excess and obsolete inventory– video solutions segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,144,749</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,355,666</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReserveForExcessAndObsoleteInventoryEntertainmentSegment_iNI_pp0p0_di_msINzSbr_zIjvHTpJg9g8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Reserve for excess and obsolete inventory – entertainment segment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(78,241</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(186,795</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_pp0p0_mtINzSbr_zTE26W5HuTTf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,325,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,845,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2638063

3044653

11565

20396

3533839 4623489 364641 699204

6548108

8387742

4144749 4355666 78241 186795

2325118

3845281

NOTE 3. DEBT OBLIGATIONS Debt obligations is comprised of the following: SCHEDULE OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240930_zG6aQlRIPapb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20231231_z7E5PSWw64ec" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentFaceAmount_iI_maLTDzJq7_zPpYVEjF9xb6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Economic injury disaster loan (EIDL)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">145,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">147,781</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_maLTDzJq7_zshFxgzJmsqe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,651</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityOne_iI_maLTDzJq7_zUKChTMqCifh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,819</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RevolvingLoanAgreement_iI_maLTDzJq7_zjGfDIo1rRnc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revolving Loan Agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,880,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CommercialExtensionOfCreditEntertainmentSegment_iI_maLTDzJq7_zwxlaX5j0W4h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Commercial Extension of Credit- Entertainment Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,928</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--MerchantAdvances_iI_maLTDzJq7_z79RJYqANKci" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Merchant Advances – Video Solutions Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,091,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,350,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MerchantAdvancesEntertainmentSegment_iI_maLTDzJq7_zgBNzQPHJ2oi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchant Advances – Entertainment Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,364,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzJq7_zUCKQuEeW95f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unamortized debt issuance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(315,955</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(540,429</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iTI_mtLTDzJq7_zOL8uQW0EEY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,580,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,113,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtCurrent_iI_zywaS3MPMBj7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current maturities of debt obligations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,438,910</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,260,513</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_zwg6qzv4V9ig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Debt obligations, long-term</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">141,949</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,853,237</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Debt obligations mature on an annual basis as follows as of September 30, 2024: SCHEDULE OF MATURITY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240930_zDf7nhVSpF9e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zE5P7ZY8ur7g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify">2024 (October 1, 2024 to December 31, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,436,363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zQAs95BFyrTk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year one</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,436,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zrZPDViubsW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zRRxwwXHZ3G6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year two</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_z81JAVoq0iFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,542</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_zMUYUBUH5vVb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year three</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,542</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zhJ2KjLDvB81" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zjUfPojqclS6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year four</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_z2K4gkjFVCra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">133,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_zniyaeXhm4bl" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Year five and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">133,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTc2_zH2f7mEw9hR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,580,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2020 Small Business Administration Notes. On May 12, 2020, the Company received $<span id="xdx_903_eus-gaap--ProceedsFromLoans_pp0p0_c20200510__20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zUcOu9Nnp7y7" title="Proceeds from loans">150,000 in loan funding from the SBA under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the recently enacted CARES Act. The EIDL is evidenced by a secured promissory note, dated May 8, 2020, in the original principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_z6MMeut7C7v" title="Debt instrument face amount">150,000 with the SBA, the lender. Under the terms of the note issued under the EIDL program, interest accrues on the outstanding principal at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_z3QHcMVAZvfj" title="Debt instrument interest rate">3.75% per annum. The term of such note is thirty years, though it may be payable sooner upon an event of default under such note. Monthly principal and interest payments began in November 2022, after being deferred for thirty months after the date of disbursement and total $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_c20200510__20200512__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentySmallBusinessAdministrationNotesMember_zuHD8cKuEp5g" title="Monthly principal payments">731 per month thereafter. Such note may be prepaid in part or in full, at any time, without penalty. The Company granted the SBA a continuing interest in and to any and all collateral, including but not limited to tangible and intangible personal property. The Company made principal payments of $2,453 during the nine months ended September 30, 2024 and recorded interest expense of $1,368 and $4,126 for the three and nine months ended September 30, 2024. Contingent Consideration Promissory Notes On June 30, 2021, Nobility Healthcare, a subsidiary of the Company, issued a contingent consideration promissory note (the “June Contingent Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “June Seller”) of $350,000. The June Contingent Note has a three-year term and bears interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210630__us-gaap--DebtInstrumentAxis__custom--JuneContingentNoteMember_zQE2Eyb0TgF3" title="Debt instrument stated percentage">3.00% per annum. Quarterly principal and interest payments are deferred for nine months and is due in equal quarterly installments on the seventh business day of each quarter. The principal amount of the June Contingent Note is subject to an earn-out adjustment, being the difference between $975,000 (the “June Projected Revenue”) and the cash basis revenue (the “June Measurement Period Revenue”) collected by the June Seller in its normal course of business from the clients existing on June 30, 2021, during the period from October 1, 2021 through September 30, 2022 (the “June Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the June Measurement Period Revenue is less than the June Projected Revenue, such amount will be subtracted from the principal balance of this June Contingent Note on a dollar-for-dollar basis. If the June Measurement Period Revenue is more than the June Projected Revenue, such amount will be added to the principal balance of this June Contingent Note on a dollar-for-dollar basis. In no event will the principal balance of this June Contingent Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be a reduction to zero. There are no limits to the increases to the principal balance of the June Contingent Note as a result of the earn-out adjustments. The June Contingent Note is considered to be additional purchase price; therefore, the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition with subsequent changes in fair value recorded as a gain or loss in the Consolidated Statements of Operations. Management recorded the contingent consideration promissory note at its estimated fair value of $350,000 at the acquisition date. Total principal payments, since inception, on this contingent consideration promissory note totalled $290,073. The estimated fair value of the June Contingent Note at September 30, 2024 is $-0-, representing a reduction in its estimated fair value of $58,819 as compared to its estimated fair value as of December 31, 2023. This reduction only relates to the principal payments made for the nine months ended September 30, 2024. Therefore, the Company recorded no gain or loss in the Consolidated Statements of Operations for the nine months ended September 30, 2024. On August 31, 2021, Nobility Healthcare, issued another contingent consideration promissory note (the “August Contingent Payment Note”) in connection with a stock purchase agreement between Nobility Healthcare and a private company (the “August Sellers”) of $650,000. The August Contingent Payment Note has a three-year term and bears interest at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210831__us-gaap--DebtInstrumentAxis__custom--AugustContingentPaymentNoteMember_z4ZufgGgDX76" title="Debt rate stated prcentage">3.00% per annum. Quarterly principal and interest payments are deferred for nine months and is due in equal quarterly installments on the seventh business day of each quarter. The principal amount of the August Contingent Payment Note is subject to an earn-out adjustment, being the difference between the $3,000,000 (the “August Projected Revenue”) and the cash basis revenue (the “August Measurement Period Revenue”) collected by the August Sellers in its normal course of business from the clients existing on September 1, 2021, during the period from December 1, 2021 through November 30, 2022 (the “August Measurement Period”) measured on a quarterly basis and annualized as of the relevant period. If the August Measurement Period Revenue is less than the August Projected Revenue, such amount will be subtracted from the principal balance of this August Contingent Payment Note on a dollar-for-dollar basis. If the August Measurement Period Revenue is more than the August Projected Revenue, such amount will be added to the principal balance of this August Contingent Payment Note on a dollar-for-dollar basis. In no event will the principal balance of this August Contingent Payment Note become a negative number. The maximum downward earn-out adjustment to the principal balance will be to zero. There are no limits to the increases to the principal balance of the August Contingent Payment Note as a result of the earn-out adjustments. The August Contingent Payment Note is considered to be additional purchase price, therefore the estimated fair value of the contingent liability is recorded as a liability at the acquisition date and the fair value is considered part of the consideration paid for the acquisition. Management has recorded the contingent consideration promissory note at its estimated fair value of $650,000 at the acquisition date. Principal payments, since its inception, on this contingent consideration promissory note totalled $681,907. The estimated fair value of the August Contingent Note at September 30, 2024 is $-0-, representing a decrease in its estimated fair value of $129,651 as compared to is estimated fair value as of December 31, 2023. This reduction only relates to the principal payments made for the nine months ended September 30, 2024. Therefore, the Company recorded no gain or loss in the Consolidated Statements of Operations for the nine months ended September 30, 2024. 2023 Commercial Extension of Credit On February 23, 2023, the Company’s Entertainment segment entered into an extension of credit in the form of a loan to use in marketing and operating its business in accordance with the Private Label Agreement previously entered into with the Lender. The Lender agreed to extend, subject to the conditions hereof, and Borrower agreed to take, a Loan for Principal Sum of $1,000,000. The Lender retains <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20230223__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember__us-gaap--TypeOfArrangementAxis__custom--PrivateLabelAgreementMember_zyiVXQYgcPP1" title="Borrower percentage">25% of each remittance owed to Borrower under the terms of the Private Label Agreement. Such remittances includes regular weekly remittances and any additional incentive payments to which the Borrower may be entitled. <span id="xdx_90B_eus-gaap--LineOfCreditFacilityDescription_c20230223__20230223__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyThreeCommercialExtensionOfCreditMember__us-gaap--TypeOfArrangementAxis__custom--PrivateLabelAgreementMember_zN1RgLvJGc06" title="Credit facility description">The 25% withholding of the Borrower’s applicable remittance is deemed a “Payment” under the terms of this Note, and Payments shall continue until the earlier of (i) repayment of the Principal Sum, accrued Interest, and a fee of $35,000 or (ii) expiration of the Private Label Agreement on December 31, 2023. During the nine months ended September 30, 2024, the Entertainment segment Company’s Entertainment segment repaid the outstanding principal of $87,928 and did not renew this agreement. 2024 Commercial Extension of Credit On January 22, 2024, the Company’s Entertainment segment entered into an extension of credit in the form of a loan to use in marketing and operating its business in accordance with the Ticket Solution Agreement. The Lender, Ticket Evolution, Inc., agreed to extend, subject to the conditions hereof, and Borrower agreed to take, an advance for a sum of $75,000 with monthly advances of $<span id="xdx_901_eus-gaap--LineOfCreditFacilityPeriodicPayment_c20240122__20240122__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyFourCommercialExtensionOfCreditMember_zsLJyTIS3pz1" title="Monthly advances">100,000. The advances made are recoupable from client service fees with no more than $25,000 being recouped in any one week. The total advances received for the nine months ended September 30, 2024 were $<span id="xdx_90C_eus-gaap--ProceedsFromDepositsFromCustomers_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyFourCommercialExtensionOfCreditMember_zPqDQGqtqoh7" title="Deposits received">975,000 and payments made totalled $<span id="xdx_903_eus-gaap--ProceedsFromCustomersForProgressPayments_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyFourCommercialExtensionOfCreditMember_z0HL5mbzNay7" title="Advance payments">900,000. The outstanding balance as of September 30, 2024 was $75,000. On August 7, 2024 and as amended on September 25, 2024, the Company’s Entertainment segment entered into an extension of credit (the “Agreement”) with Vegas Tickets in the form of a prepayment for the rights to acquire certain Major League Baseball and National Football League playoff and season tickets. Vegas Tickets agreed to advance, subject to the conditions of the Agreement, and the Company’s Entertainment segment agreed to take, an advance for a sum of $200,000. Under the Agreement, the Company’s Entertainment segment has the right to reacquire the tickets for a cash amount of $<span id="xdx_907_ecustom--CashAmountReacquire_c20241101__20241101__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyFourCommercialExtensionOfCreditMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z34W8tUxm5De" title="Cash amount">220,000 by November 1, 2024. The repurchase date was extended to December 1, 2024 by an amendment dated October 31, 2024. The Company’s Entertainment segment intends to repurchase the tickets and has recorded the cash repurchase obligation amount of $<span id="xdx_903_ecustom--CreditBalanceOutstandingExtension_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--TwentyTwentyFourCommercialExtensionOfCreditMember_z4JwL1ueJmhe" title="Credit balance outstanding extension">220,000 as the outstanding extension of credit balance as of September 30, 2024, with $20,000 of such amount recorded as interest expense during the three and nine months ended September 30, 2024. Convertible Note On April 5, 2023, the Company entered into and consummated the initial closing (the “First Closing”) of the transactions contemplated by a Securities Purchase Agreement, dated as of April 5, 2023 (the “Purchase Agreement”), between the Company and certain investors (the “Purchasers”). At the First Closing, the Company issued and sold to the Purchasers Senior Secured Convertible Notes in the aggregate original principal amount of $3,000,000 (the “Notes”) and warrants (the “Warrants”). The Purchase Agreement provided for a ten percent (<span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230405__us-gaap--DebtInstrumentAxis__custom--SecuritiesPurchaseAgreementMember_zeA6MX4Z0Ou1" title="Debt instrument stated percentage">10%) original interest discount resulting in gross proceeds to the Company of $2,700,000. No interest accrues under the Notes. The Warrants are exercisable for an aggregate <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZgHo66s947l" title="Aggregate shares exercisable">1,125,000 shares comprised of <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantOneMember_zCBnfthx1aQ7" title="Common stock issuable under the warrants">375,000 warrants at an exercise price of $5.50 per share of the Company’s common stock, par value $0.001 (the “Common Stock”), <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zowL2zB21KFi" title="Comprised shares">375,000 warrants at an exercise price of $6.50 per share of Common Stock, and <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zeRCJbY06YWl" title="Comprised shares">375,000 warrants at an exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zzOqHkKMs316" title="Warrant exercise price">7.50 per share of Common Stock. Subject to certain conditions, within 18 months from the effectiveness date and while the Notes remain outstanding, the Purchasers have the right to require the Company to consummate a second closing of up to an additional $3,000,000 of Notes (the “Second Notes”) and Warrants on the same terms and conditions as the First Closing, except that the Second Notes may be subordinate to a mortgage on the Company’s headquarters building (the “Bank Mortgage”). The Notes are convertible into shares of Common Stock at the election of the Purchasers at any time at a fixed conversion price of $<span id="xdx_901_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pid_c20230403__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo5QgFo3hbMc" title="Common stock, convertible, conversion price, increase">5.00 (the “Conversion Price”) per share of Common Stock. The Conversion Price is subject to customary adjustments for stock dividends, stock splits, reclassifications and the like, and subject to price-based adjustment in the event of any issuances of Common Stock, or securities convertible, exercisable or exchangeable for, Common Stock at a price below the then-applicable Conversion Price (subject to certain exceptions). Subject to certain conditions, including certain equity conditions, the Company may redeem some or all of the then outstanding principal amount of the Note for cash in an amount equal to <span id="xdx_900_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20230403__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zz8W5usEKpk7" title="Debt instrument, redemption price, percentage">110% of the outstanding principal amount of the Notes (the “Optional Redemption Amount”). In addition, the Purchasers may, at their option, demand repayment at the Optional Redemption Amount upon five (5) business days’ written notice following (i) the closing by the Company of the Bank Mortgage, or (ii) a sale by the Company of Common Stock or Common Stock equivalents. The Notes rank senior to all outstanding and future indebtedness of the Company and its subsidiaries, and are secured by substantially all of the Company’s assets, as evidenced by (i) a security agreement entered into at the Closing, (ii) a trademark security agreement entered into at the Closing, (iii) a patent security agreement entered into at the Closing, (iv) a guaranty executed by all direct and indirect subsidiaries of the Company pursuant to which each of them has agreed to guaranty the obligations of the Company under the Notes, and (v) a mortgage on the Company’s headquarters building in favor of the Purchasers. Also at the Closing, the Company entered into a Registration Rights Agreement (the “Registration Rights Agreement”) with the Purchasers. Pursuant to the terms of the Registration Rights Agreement, the Company has agreed to prepare and file with the SEC within the 10th business day following the First Closing (the “Filing Date”) a registration statement covering the resale of the shares of Common Stock issuable upon conversion of the Notes and exercise of the Warrants, and to use its best efforts to cause such Registration Statement to be declared effective under the Securities Act of 1933, as amended (the “Securities Act”), as promptly as possible, but in any event no later than 45 days following the Filing Date (the “Effectiveness Date”). If the Registration Statement is not filed by the Filing Date or is not declared effective by the Effectiveness Date, or under certain other circumstances described in the Registration Rights Agreement, then the Company shall be obligated to pay, as partial liquidated damages, to each Purchaser an amount in cash equal to 2% of the original principal amount of the Notes each month until the applicable event giving rise to such payments is cured. If the Company fails to pay any partial liquidated damages in full within seven days after the date payable, the Company will pay interest thereon at a rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240930__us-gaap--TypeOfArrangementAxis__custom--RegistrationRightsAgreementMember_z84M5xVRmZ6i" title="Contractual interest rate">10% per annum. The Company recognized the full warrant derivative value, with the remaining amount being allocated to the debt obligation. As the warrant derivative value exceeded the net proceeds from the issuance, the excess amount is recognized as a loss on the date of the issue date. Thus, the Company recorded a loss of $576,380 as an interest expense on the date of issuance relating to the Notes. The following is the assumptions used in calculating the estimated grant-date fair value of the detachable warrants to purchase common stock granted in connection with the Notes: <p id="xdx_899_ecustom--ScheduleOfWarrantsToPurchaseCommonStockGrantedTableTextBlock_zWP2ybCJzT5c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white">SCHEDULE OF WARRANT TO PURCHASE COMMON STOCK GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms at April 5, 2023 (issuance date)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmRJEz0Q1amd" style="width: 16%; text-align: right" title="Volatility - range">106.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhTrzd9cVcl5" style="text-align: right" title="Risk-free rate">3.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zztTqemzUCFl" style="text-align: right" title="Dividend">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWeiVnBGKvRg" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_z8r0IS0hTzy8" title="Exercise price">5.50 – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zkC8gyjqnaS5" title="Exercise price">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zN8lk0rCE0De" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table> On June 2, 2023, the Purchasers elected to convert $125,000 principal, at the fixed price of $5.00 per share of common stock, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230601__20230602__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKmju0gUMDic" title="Conversion of convertible securities, shares">25,000 shares valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230601__20230602__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6yxfbZ4wYki" title="Conversion of convertible securities">119,750. The loss on conversion of convertible note into common shares, of $93,386, was recorded during the period. On October 26, 2023, the Company entered into a Revolving Loan Agreement of which a portion of the net proceeds were used to repay the principal amount of the Convertible debt. The warrants associated with the convertible debt remain outstanding. Revolving Loan Agreement On October 26, 2023, the Company entered into a Loan and Security Agreement (the “Loan Agreement”) by and between the Company, Digital Ally Healthcare, Inc., a Nevada corporation and wholly-owned subsidiary of the Company (“Digital Ally Healthcare” and, together with the Company, the “Borrower”), and Kompass Kapital Funding, LLC, a Kansas limited liability company (“Kompass”). In connection with the Loan Agreement, on October 26, 2023, the Company entered into a Mortgage, Assignment of Leases and Rents, Security Agreement and Fixture Filing (the “Mortgage”) by and between the Company, as grantor, and Kompass, as grantee, and issued a Revolving Note (the “Revolving Note”) to Kompass. The gross proceeds to the Company were $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_c20231026__20231026__us-gaap--LongtermDebtTypeAxis__custom--RevolvingLoanAgreementMember_zH0rKhUMvGZe" title="Proceeds from secured convertible debt">4,880,000 before repaying those certain Senior Secured Convertible Notes issued on April 5, 2023 in the aggregate amount of $3,162,500 and paying customary fees and expenses. Pursuant to the Loan Agreement, Kompass agreed to make revolving loans (the “Revolving Loans”) available to the Borrower as the Borrower may from time to time request until, but not including, October 26, 2025, and in such amounts as the Borrower may from time to time request, provided, however, that the aggregate principal balance of the Revolving Loans outstanding at any time shall not exceed the lesser of $4,880,000 or an amount equal to eighty percent of the value of the mortgaged property, which consists of the real property owned by the Company having an address of 14001 Marshall Drive, Lenexa, KS 66215 (the “Mortgaged Property”). Under the Loan Agreement, the Revolving Loans made by Kompass may be repaid and, subject to customary terms and conditions, borrowed again up to, but not including October 26, 2025, unless the Revolving Loans are otherwise accelerated, terminated or extended as provided in the Loan Agreement. The Revolving Loans shall be used by the Borrower for the purpose of working capital and to retire existing debt. Under the Loan Agreement, the Borrower is required to provide written notice to Kompass prior to creating, assuming or incurring any debt or becoming liable, whether as endorser, guarantor, surety or otherwise, for any debt or obligation of any other party. While obligations remain outstanding under the Loan Agreement, the Borrower is required to maintain a minimum balance of $97,600 in a reserve account (the “Capital Reserve Account”). Under the Loan Agreement, the Borrower is prohibited from creating, assuming, incurring or suffering or permitting to exist any lien of any kind or character upon the collateral, which consists of the Mortgaged Property and the Company’s interest in the Capital Reserve Account. The Loan Agreement contains customary covenants, representations and warranties by the Borrower. Pursuant to the Loan Agreement, the Company issued the Revolving Note to Kompass whereby the Company and Digital Ally Healthcare jointly and severally promise to pay to the order of Kompass the lesser of (i) $4,880,000.00, or (ii) the aggregate principal amount of all Revolving Loans outstanding under and pursuant to the Loan Agreement at the maturity or maturities and in the amount or amounts stated on the records of Kompass, together with interest (computed on the actual number of days elapsed on the basis of a 360 day year) at a floating per annum rate equal to the greater of (i) the Prime Rate plus four percent or (ii) eight percent, on the aggregate principal amount of all Revolving Loans outstanding from time to time as provided in the Loan Agreement. The Company entered into the Mortgage to secure its obligations under the Loan Agreement. The property mortgaged under the Mortgage consists of the Mortgaged Property. The Mortgage contains customary covenants, representations and warranties by the Company. On August 12, 2024, the Company sold the Mortgaged Property and paid off the $4,880,000 outstanding principal balance together with all accrued and unpaid interest. In addition, upon origination of the Revolving Loan, the Company recorded debt issuance costs of $188,255 which was fully amortized as of the date the Mortgage was paid in full. The remaining unamortized discount was $-0- and $171,258 as September 30, 2024 and December 31, 2023, respectively. Merchant Cash Advances – Video Solutions Segment In November 2023, the Company obtained a short-term merchant advance, which totalled $1,050,000, from a single lender to fund operations. These advances included origination fees totalling $50,000 for net proceeds of $1,000,000. The advance is, for the most part, secured by expected future sales transactions of the Company with expected payments on a weekly basis. The Company will repay an aggregate of $1,512,000 to the lender. The loan bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateBasisForEffectiveRate_pid_dp_uPure_c20231129__20231130__srt--ProductOrServiceAxis__custom--MerchantCashAdvancesMember_zyVEfBJZnlo2" title="Loan interest rate">2.9% per week. During the nine months ended September 30, 2024, the Company made repayments totalling $1,382,500 and received additional proceeds of $1,144,000. The Company refinanced this loan in April 2024 resulting in the additional proceeds received during the nine months ended September 30, 2024. The refinancing was deemed to be an extinguishment of debt and a loss on extinguishment of debt was recorded during the nine months ended September 30, 2024 of $68,827. As of September 30, 2024 the outstanding principal balance was $2,091,500 which is expected to be repaid in 2024 and early 2025. As of September 30, 2024 the remaining discount balance was $52,538. The remaining unamortized discount was $52,538 and $369,171 as September 30, 2024 and December 31, 2023, respectively. Merchant Cash Advances – Entertainment Segment On March 1, 2024, the Company obtained a short-term merchant advance, which totalled $1,000,000, from a single lender to fund operations. These advances included origination and issuance fees totalling $85,000 for net proceeds of $915,000. The advance is, for the most part, is secured by expected future sales transactions of the Company with expected payments on a weekly basis. The Company will repay an aggregate of $1,425,000 to the lender. The loan bears interest at an 40.4523% annual effective rate based on latest debt modification. During the three and nine months ended September 30, 2024, the Company made repayments totalling $<span id="xdx_909_eus-gaap--RepaymentsOfShortTermDebt_c20240701__20240930__srt--ProductOrServiceAxis__custom--MerchantCashAdvancesEntertainmentSegmentMember_zyDdDtuT6myi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">803,850 and $855,749, respectively. The Company modified/amended the underlying loan agreement twice during the three months ended September 30, 2024, resulting in additional proceeds totalling $393,836. The modifications were both deemed to be extinguishments of debt resulting in a $310,505 total loss on the extinguishment of debt during the three and nine months ended September 30, 2024. As of September 30, 2024 the outstanding balance was $1,101,569 which is expected to be repaid in 2024. See Note 16. Subsequent Events for an update to this matter. The remaining unamortized discount was $263,417 and $-0- as September 30, 2024 and December 31, 2023, respectively. The Company entered into the original agreement on March 1, 2024. On July 13, 2024, the Company entered into a letter agreement with the Purchaser, amending the terms of the note agreement, and on September 12, 2024, the Company entered into a second letter agreement further amending the terms of the note agreement On July 13, 2024, the Company entered into a Letter Agreement with the note holder, which modified the note payable by increasing the principal amount of the note payable from $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20240713__us-gaap--TypeOfArrangementAxis__custom--LetterAgreementMember__srt--RangeAxis__srt--MinimumMember_z6ZoAJfPrlK8" title="Principal amount of the note payable">1,425,000 to $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20240713__us-gaap--TypeOfArrangementAxis__custom--LetterAgreementMember__srt--RangeAxis__srt--MaximumMember_zuoMzjy7WlUf" title="Principal amount of the note payable">1,725,000; provided, however, that if the Borrowers repay the Note in full on or before August 15, 2024, then the principal amount of the Note shall be reduced automatically by $100,000. Pursuant to the Letter Agreement, the Borrowers’ failure to adhere to certain repayment requirements of the underlying note purchase agreement did not constitute an event of default, as defined in the note purchase agreement. Pursuant to the modified/amended note, the Company agreed to make a cash payment to the note holder in the amount of $150,000 on or before July 26, 2024. The Company also agreed to sell or enter into a firm commitment to sell the office building owned by the Company and pay to the Purchaser: (i) $325,000, if the Company sells or enters into a firm commitment to sell the building on or before August 7, 2024; or (ii) $400,000, if the Company sells or enters into a firm commitment to sell the building after August 7, 2024. Pursuant to the modified/amended note, the Company’s failure to sell or enter into a firm commitment to sell the building prior to September 1, 2024 shall constitute an event of default, as defined in the note purchase agreement. The Company also agreed to pay to the note holder $100,000 per month until the modified/amended note is repaid in full, with the first such payment occurring on August 12, 2024, and each subsequent payment occurring on the 12th calendar day of each month thereafter. On September 25, 2024, the Company and the note holder agreed to an amended and restated senior secured promissory note with a new principal amount of up to $2,000,000. The amended note evidences the new principal amount and amends and restates in its entirety, the terms and provisions of the Note. Pursuant to the amended note the Company promised to pay to the note holder the new principal amount, together with accrued interest or the amount outstanding under the amended note from time to time, to be computed from the date of the amended note at the rates and in the amounts set forth in the amended note. The amount of the unpaid balance, including such interest, that shall be due and payable under the Amended Note may increase and decrease as advances and payments are made thereunder. The Amended Note bears interest at a rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240925__srt--ProductOrServiceAxis__custom--MerchantCashAdvancesEntertainmentSegmentMember_zRwWXsKDWg6k" title="Debt instrument stated percentage">1.58% per month. The Company can request advances in writing to the note holder and upon approval by the note holder to be determined in its sole discretion, (but which shall not be unreasonably withheld), the note holder can either make payment directly to specified vendor(s) or other creditors on behalf of the Company or deposit the advance into the Company’s account. The amended note, requires the Company to repay the amended note, in full, on the earlier of (i) November 1, 2024, and (ii) the consummation of the merger between Kustom Entertainment and CL Merger Sub, Inc. (“CL Merger Sub”) pursuant to the merger agreement among the Company, Kustom Entertainment, Clover Leaf Capital Corp. the Company is also required to pay in arrears in cash an amount equal to 50% of revenues from all ticket sales generated by Kustom Entertainment, up to nine thousand tickets sold, and thereafter equal to 10% of all revenues from all ticket sales until the earlier of the date on which the amended note is repaid in full or the November 1, 2024 maturity date. The Company has the right, but not the obligation, under the amended note to prepay the amended note, upon written notice to the Company, by payment in full of the entire outstanding principal balance plus interest. Furthermore, pursuant to the amended note, the parties agreed to extend the repayment date of $100,000, by the Company to the note holder, from September 26, 2024, to October 10, 2024. As further described in Note 16. Subsequent Events this payment was not made on a timely basis, however, the Note was paid in full on November 7, 2024.

Debt obligations is comprised of the following: SCHEDULE OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240930_zG6aQlRIPapb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20231231_z7E5PSWw64ec" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentFaceAmount_iI_maLTDzJq7_zPpYVEjF9xb6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Economic injury disaster loan (EIDL)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">145,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">147,781</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_maLTDzJq7_zshFxgzJmsqe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,651</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationContingentConsiderationLiabilityOne_iI_maLTDzJq7_zUKChTMqCifh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contingent consideration promissory note – Nobility Healthcare Division Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,819</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RevolvingLoanAgreement_iI_maLTDzJq7_zjGfDIo1rRnc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revolving Loan Agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,880,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CommercialExtensionOfCreditEntertainmentSegment_iI_maLTDzJq7_zwxlaX5j0W4h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Commercial Extension of Credit- Entertainment Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,928</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--MerchantAdvances_iI_maLTDzJq7_z79RJYqANKci" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Merchant Advances – Video Solutions Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,091,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,350,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MerchantAdvancesEntertainmentSegment_iI_maLTDzJq7_zgBNzQPHJ2oi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchant Advances – Entertainment Segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,364,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzJq7_zUCKQuEeW95f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unamortized debt issuance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(315,955</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(540,429</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iTI_mtLTDzJq7_zOL8uQW0EEY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,580,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,113,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtCurrent_iI_zywaS3MPMBj7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current maturities of debt obligations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,438,910</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,260,513</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_zwg6qzv4V9ig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Debt obligations, long-term</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">141,949</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,853,237</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

145328

147781

129651

58819 4880000 295000 87928 2091500 1350000 1364986

315955

540429

3580859

6113750

3438910

1260513

141949

4853237

Debt obligations mature on an annual basis as follows as of September 30, 2024: SCHEDULE OF MATURITY OF DEBT OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240930_zDf7nhVSpF9e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zE5P7ZY8ur7g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify">2024 (October 1, 2024 to December 31, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,436,363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDzTc2_zQAs95BFyrTk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year one</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,436,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zrZPDViubsW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzTc2_zRRxwwXHZ3G6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year two</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_z81JAVoq0iFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,542</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTc2_zMUYUBUH5vVb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year three</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,542</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zhJ2KjLDvB81" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTc2_zjUfPojqclS6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year four</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_z2K4gkjFVCra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">133,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTc2_zniyaeXhm4bl" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Year five and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">133,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTc2_zH2f7mEw9hR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,580,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3436363

3412

3542

3677

133865

3580859

150000

0.0375

731

2453

1368

4126

350000

0.0300

975000

350000

290073

58819

650000

0.0300

3000000

650000

681907

129651

1000000

0.25

The 25% withholding of the Borrower’s applicable remittance is deemed a “Payment” under the terms of this Note, and Payments shall continue until the earlier of (i) repayment of the Principal Sum, accrued Interest, and a fee of $35,000 or (ii) expiration of the Private Label Agreement on December 31, 2023.

87928

75000

100000

25000

975000

900000

75000

200000

220000 220000

20000

3000000

0.10

2700000

1125000

375000

5.50

0.001

375000

6.50

375000

7.50

3000000

5.00

1.10

0.02

0.10

-576380 <p id="xdx_899_ecustom--ScheduleOfWarrantsToPurchaseCommonStockGrantedTableTextBlock_zWP2ybCJzT5c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white">SCHEDULE OF WARRANT TO PURCHASE COMMON STOCK GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms at April 5, 2023 (issuance date)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmRJEz0Q1amd" style="width: 16%; text-align: right" title="Volatility - range">106.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhTrzd9cVcl5" style="text-align: right" title="Risk-free rate">3.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_uPure_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zztTqemzUCFl" style="text-align: right" title="Dividend">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230405__20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWeiVnBGKvRg" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MinimumMember_z8r0IS0hTzy8" title="Exercise price">5.50 – <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zkC8gyjqnaS5" title="Exercise price">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zN8lk0rCE0De" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table>

1.060

0.0336

P5Y

5.50

7.50

1125000

125000

5.00

25000

119750

93386

4880000

3162500

4880000

97600

4880000

188255

171258

1050000

50000

1000000

1512000

2.9

1382500

1144000

-68827

2091500

52538

369171

1000000

85000

915000

1425000

40.4523

803850

855749

393836

-310505

1101569

263417

1425000

1725000

100000

150000

325000

400000

100000

2000000

0.0158

(i) November 1, 2024, and (ii) the consummation of the merger between Kustom Entertainment and CL Merger Sub, Inc. (“CL Merger Sub”) pursuant to the merger agreement among the Company, Kustom Entertainment, Clover Leaf Capital Corp. the Company is also required to pay in arrears in cash an amount equal to 50% of revenues from all ticket sales generated by Kustom Entertainment, up to nine thousand tickets sold, and thereafter equal to 10% of all revenues from all ticket sales until the earlier of the date on which the amended note is repaid in full or the November 1, 2024 maturity date. The Company has the right, but not the obligation, under the amended note to prepay the amended note, upon written notice to the Company, by payment in full of the entire outstanding principal balance plus interest.

100000

NOTE 4. FAIR VALUE MEASUREMENT In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures (“ASC 820”), the Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business. ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 — Quoted prices in active markets for identical assets and liabilities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 — Significant unobservable inputs (including the Company’s own assumptions in determining the fair value)</td></tr> </table> <p id="xdx_892_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zfOQ7q5V23xj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zEWbwjy7LCBl" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zIxQT1Ik4L8b" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zQO7oou2HUk7" style="width: 12%; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zaZD3sLfLfVh" style="width: 12%; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_z5fjJDQNU7B4" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zCX2d0aqqbPj" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zeuqJS7UnBDg" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zT0rE74AU4j5" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUyah5wgZvQ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zJS7AmO3S8o" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z6vYtW0MPug3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930_zaoBRAusk0G8" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zRDCtnh3cTob" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z2uwdfO0BZU9" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zkFIujFdklOj" style="width: 12%; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zGC8OF1uatya" style="width: 12%; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zcVRWx1PbARe" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zOqIPKNS2R08" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zM42mREu1Nk8" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zUh2gjEtNzPi" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zTVYk05kJz9b" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zfgwwLPjDn07" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zOXGrVjoWr3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231_zyTcAdFtxcJ9" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_896_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zFOYI7AMUB4i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the change in Level 3 tier value measurements for the nine months ended September 30, 2024: SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Contingent Consideration Promissory Notes and Earn-Out Agreement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zJXsOB25ML13" style="width: 16%; text-align: right" title="Beginning balance">188,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdSQYGmWUmee" style="width: 16%; text-align: right" title="Beginning balance">1,369,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zbUcIUyRkxIf" style="text-align: right" title="Issuance of warrant derivative liabilities">2,075,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zkhPqg6bC6Q6" style="text-align: right" title="Change in fair value of warrant derivative liabilities">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_znRevl65Gq9f" style="text-align: right" title="Change in fair value of warrant derivative liabilities">(2,178,965</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zn2C9tdV2D3j" style="text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(188,470</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_z32leAJliKnc" style="text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zcldPCSLZUec" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zMAJcGgCETIk" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zRxU7aHdlhbe" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zKJAUJQdAPXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_892_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zfOQ7q5V23xj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zEWbwjy7LCBl" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zIxQT1Ik4L8b" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zQO7oou2HUk7" style="width: 12%; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zaZD3sLfLfVh" style="width: 12%; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_z5fjJDQNU7B4" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zCX2d0aqqbPj" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zeuqJS7UnBDg" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zT0rE74AU4j5" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUyah5wgZvQ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zJS7AmO3S8o" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z6vYtW0MPug3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20240930_zaoBRAusk0G8" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Warrant derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zRDCtnh3cTob" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_z2uwdfO0BZU9" style="width: 12%; text-align: right" title="Liabilities, fair value">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zkFIujFdklOj" style="width: 12%; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantLiabilityMember_zGC8OF1uatya" style="width: 12%; text-align: right" title="Liabilities, fair value">1,369,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Contingent consideration promissory notes and contingent consideration earn-out agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zcVRWx1PbARe" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zOqIPKNS2R08" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zM42mREu1Nk8" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNotesAndContingentConsiderationEarnOutMember_zUh2gjEtNzPi" style="border-bottom: Black 1pt solid; text-align: right" title="Liabilities, fair value">188,470</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zTVYk05kJz9b" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zfgwwLPjDn07" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zOXGrVjoWr3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20231231_zyTcAdFtxcJ9" style="border-bottom: Black 2.5pt double; text-align: right" title="Liabilities, fair value">1,558,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1266073

1369738

188470

1558208

<p id="xdx_896_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_zFOYI7AMUB4i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table represents the change in Level 3 tier value measurements for the nine months ended September 30, 2024: SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Contingent Consideration Promissory Notes and Earn-Out Agreement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zJXsOB25ML13" style="width: 16%; text-align: right" title="Beginning balance">188,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zdSQYGmWUmee" style="width: 16%; text-align: right" title="Beginning balance">1,369,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IssuanceOfWarrantDerivativeLiabilities_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zbUcIUyRkxIf" style="text-align: right" title="Issuance of warrant derivative liabilities">2,075,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of warrant derivative liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zkhPqg6bC6Q6" style="text-align: right" title="Change in fair value of warrant derivative liabilities">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueAdjustment_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_znRevl65Gq9f" style="text-align: right" title="Change in fair value of warrant derivative liabilities">(2,178,965</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zn2C9tdV2D3j" style="text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">(188,470</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PaymentOfContingentConsiderationPromissoryNote_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_z32leAJliKnc" style="text-align: right" title="Principal payments on contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zcldPCSLZUec" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ChangeInFairValueOfContingentConsiderationPromissoryNoteNobilityHealthcareDivisionAcquisition_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zMAJcGgCETIk" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ContingentConsiderationPromissoryNoteMember_zRxU7aHdlhbe" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--WarrantDerivativeLiabilitiesMember_zKJAUJQdAPXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,266,073</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

188470

1369738

2075300

-2178965

-188470

1266073

NOTE 5. ACCRUED EXPENSES Accrued expenses consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240930_zfiPyORfvBNc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231_ztXsefeERkLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--ProductWarrantyAccrualWarrantCurrent_iI_pp0p0_maALCz4DZ_z7Ahd8iO8jCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accrued warranty expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">11,615</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">17,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedLitigationCosts_iI_pp0p0_maALCz4DZ_znPJivPcUVz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued litigation costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,040,292</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,040,292</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maALCz4DZ_zHxC1Jw4Wczf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued payroll and related fringes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,826</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSalesReturnsAndAllowancesCurrent_iI_pp0p0_maALCz4DZ_zA4sUQUoT8J2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued sales returns and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,713</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedIncomeTaxesCurrent_iI_pp0p0_maALCz4DZ_zapkMmuDLkh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,981</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccruedInterestRelatedPartyCurrent_iI_pp0p0_maALCz4DZ_z0biv2czk3Pf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest - related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">385,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,031</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CustomersDepositsCurrent_iI_pp0p0_maALCz4DZ_zeeR4vtaYjda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCz4DZ_zgEtVpHi8oE2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCz4DZ_zlsMnWNYflh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,596,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,269,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accrued warranty expense was comprised of the following for the nine months ended September 30, 2024: SCHEDULE OF ACCRUED WARRANTY EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20240101__20240930_zqdqOZKXwHTl" style="width: 16%; text-align: right" title="Beginning balance">17,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for warranty expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20240101__20240930_zh28IiTFQ64g" style="text-align: right" title="Provision for warranty expense">38,898</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charges applied to warranty reserve</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20240101__20240930_zi1qiRLKWn62" style="border-bottom: Black 1pt solid; text-align: right" title="Charges applied to warranty reserve">(44,982</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20240101__20240930_zBHLBuik9fhj" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">11,615</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accrued expenses consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240930_zfiPyORfvBNc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231_ztXsefeERkLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--ProductWarrantyAccrualWarrantCurrent_iI_pp0p0_maALCz4DZ_z7Ahd8iO8jCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accrued warranty expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">11,615</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">17,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedLitigationCosts_iI_pp0p0_maALCz4DZ_znPJivPcUVz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued litigation costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,040,292</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,040,292</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedPayrollTaxesCurrent_iI_pp0p0_maALCz4DZ_zHxC1Jw4Wczf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued payroll and related fringes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,826</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedSalesReturnsAndAllowancesCurrent_iI_pp0p0_maALCz4DZ_zA4sUQUoT8J2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued sales returns and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,713</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedIncomeTaxesCurrent_iI_pp0p0_maALCz4DZ_zapkMmuDLkh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,981</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccruedInterestRelatedPartyCurrent_iI_pp0p0_maALCz4DZ_z0biv2czk3Pf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest - related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">385,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,031</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CustomersDepositsCurrent_iI_pp0p0_maALCz4DZ_zeeR4vtaYjda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maALCz4DZ_zgEtVpHi8oE2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCz4DZ_zlsMnWNYflh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,596,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,269,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11615 17699 2040292 2040292

585030

367826

93170 117713

116463

150981

385390 95031 227885 219462

136835

260326

3596680

3269330

Accrued warranty expense was comprised of the following for the nine months ended September 30, 2024: SCHEDULE OF ACCRUED WARRANTY EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iS_c20240101__20240930_zqdqOZKXwHTl" style="width: 16%; text-align: right" title="Beginning balance">17,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for warranty expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProductWarrantyAccrualWarrantiesIssued_pp0p0_c20240101__20240930_zh28IiTFQ64g" style="text-align: right" title="Provision for warranty expense">38,898</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charges applied to warranty reserve</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ProductWarrantyAccrualChargesAppliedToWarrantyReserve_pp0p0_c20240101__20240930_zi1qiRLKWn62" style="border-bottom: Black 1pt solid; text-align: right" title="Charges applied to warranty reserve">(44,982</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iE_pp0p0_c20240101__20240930_zBHLBuik9fhj" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">11,615</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17699

38898

-44982

11615

NOTE 6. INCOME TAXES The effective tax rate for the three and nine months ended September 30, 2024 and 2023 varied from the expected statutory rate due to the Company continuing to provide a 100% valuation allowance on net deferred tax assets. The Company determined that it was appropriate to continue the full valuation allowance on net deferred tax assets as of September 30, 2024, primarily because of the Company’s history of operating losses. The Company has incurred operating losses in recent years, and it continues to be in a three-year cumulative loss position at September 30, 2024. Accordingly, the Company determined there was not sufficient positive evidence regarding its potential for future profits to outweigh the negative evidence of our three-year cumulative loss position under the guidance provided in ASC 740. Therefore, it is determined to continue to provide a <span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20240101__20240930_z9xCVOfaajYk" title="Deferred tax assets valuation allowance percentage">100% valuation allowance on its net deferred tax assets. The Company expects to continue to maintain a full valuation allowance until it determines that it can sustain a level of profitability that demonstrates its ability to realize these assets. To the extent the Company determines that the realization of some or all of these benefits is more likely than not based upon expected future taxable income, a portion or all of the valuation allowance will be reversed. The Company has available to it approximately $140.9 million (based on its December 31, 2023 tax return) in net operating loss carryforwards to offset future taxable income as of September 30, 2024.

140900000

NOTE 7. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful Life</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240930_zfZu9Xsfu0T9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zqVsQfJS5v53" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--Building_iI_pp0p0_maPPAEGzEav_zTFPiV3FfRDh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 36%">Building</td><td style="text-align: left; width: 2%"> </td> <td style="width: 18%; text-align: right">25 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">4,537,037</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Land_iI_pp0p0_maPPAEGzEav_z2Fwsbi1hOI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Land</td><td style="text-align: left"> </td> <td style="text-align: right">Infinite</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,734</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzEav_zH6vym2A2w64" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture, fixtures, equipment, and aircraft</td><td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zL3hbDR7ohqa" title="Estimated Useful Life">3-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zwabB1clvu46" title="Estimated Useful Life">20 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">780,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,065,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzEav_zq1Xh0Ull0C2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warehouse and production equipment</td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MinimumMember_zZD8mDADRuC7" title="Estimated Useful Life">3-<span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MaximumMember_zd1uonLdBzj7" title="Estimated Useful Life">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DemonstrationAndTradeshowEquipmentGross_iI_pp0p0_maPPAEGzEav_zICuMaZJ40T1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Demonstration and tradeshow equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MinimumMember_zomxl5I1Lvdi" title="Estimated Useful Life">3-<span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MaximumMember_z0Qw6mdqhSh6" title="Estimated Useful Life">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,791</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,987</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BuildingsAndImprovementsGross_iI_pp0p0_maPPAEGzEav_ze7WVA5CFvyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Building improvements</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MinimumMember_zF3oRHK4yXA5" title="Estimated Useful Life">5-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MaximumMember_ze8T7dPyUyGg" title="Estimated Useful Life">7 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,935</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,328,654</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzEav_maPPAENzyT5_zt9lH89AmOM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost</td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,116,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,787,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzyT5_zFq8FTzVy9wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(671,756</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,503,857</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzyT5_zJOYvg3QTSfa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">444,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,283,702</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the three months ended September 30, 2024 and September 30, 2023 was $127,474 and $188,100, respectively, and is included in general and administrative expenses. Depreciation expense for the nine months ended September 30, 2024 and September 30, 2023 was $471,307 and $533,992, respectively, and is included in general and administrative expenses. During the nine months ended September 30, 2024 the Company engaged a broker and sold its aircraft for $1,100,000 less closing costs of $1,500. The carrying amount of the aircraft on the date of sale was $1,141,661. As a result of the sale the Company recorded a loss of $41,661 in the Consolidated Statement of Operations. During the three and nine months ended September 30, 2024 the Company engaged a broker and sold its building for $5,900,000 less closing costs of $7,194. The carrying amount of the building on the date of sale was $5,461,623. As a result of the sale the Company recorded a gain of $431,183 in the Consolidated Statement of Operation during the three and nine months ended September 30, 2024.

Property, plant and equipment consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful Life</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240930_zfZu9Xsfu0T9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zqVsQfJS5v53" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--Building_iI_pp0p0_maPPAEGzEav_zTFPiV3FfRDh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 36%">Building</td><td style="text-align: left; width: 2%"> </td> <td style="width: 18%; text-align: right">25 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">4,537,037</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Land_iI_pp0p0_maPPAEGzEav_z2Fwsbi1hOI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Land</td><td style="text-align: left"> </td> <td style="text-align: right">Infinite</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,734</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzEav_zH6vym2A2w64" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture, fixtures, equipment, and aircraft</td><td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zL3hbDR7ohqa" title="Estimated Useful Life">3-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zwabB1clvu46" title="Estimated Useful Life">20 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">780,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,065,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzEav_zq1Xh0Ull0C2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warehouse and production equipment</td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MinimumMember_zZD8mDADRuC7" title="Estimated Useful Life">3-<span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--WarehouseMember__srt--RangeAxis__srt--MaximumMember_zd1uonLdBzj7" title="Estimated Useful Life">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DemonstrationAndTradeshowEquipmentGross_iI_pp0p0_maPPAEGzEav_zICuMaZJ40T1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Demonstration and tradeshow equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MinimumMember_zomxl5I1Lvdi" title="Estimated Useful Life">3-<span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemonstrationAndTradeshowEquipmentMember__srt--RangeAxis__srt--MaximumMember_z0Qw6mdqhSh6" title="Estimated Useful Life">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,791</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,987</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BuildingsAndImprovementsGross_iI_pp0p0_maPPAEGzEav_ze7WVA5CFvyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Building improvements</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MinimumMember_zF3oRHK4yXA5" title="Estimated Useful Life">5-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember__srt--RangeAxis__srt--MaximumMember_ze8T7dPyUyGg" title="Estimated Useful Life">7 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,935</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,328,654</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzEav_maPPAENzyT5_zt9lH89AmOM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total cost</td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,116,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,787,559</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzyT5_zFq8FTzVy9wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(671,756</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,503,857</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzyT5_zJOYvg3QTSfa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">444,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,283,702</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P25Y

4537037

739734

P3Y

P20Y

780492

2065092

P3Y

P7Y

237141

29055

P3Y

P7Y

77791 87987

P5Y

P7Y

20935

1328654

1116359

8787559

671756

1503857

444603

7283702

127474

188100

471307

533992

1100000

1500

1141661

41661

5900000

7194

5461623

431183

NOTE 8. GOODWILL AND OTHER INTANGIBLE ASSETS Intangible assets consisted of the following as of September 30, 2024 and December 31, 2023: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accumulated Impairment</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortized intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 38%; text-align: left; padding-left: 10pt">Licenses (video solutions segment)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zS1YjYaGglu5" style="width: 6%; text-align: right">151,652</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zZiM6a34ATuj" style="width: 6%; text-align: right">23,907</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zzmpmRomxI44" style="text-align: right; width: 6%">—</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zpnYQqcIJ535" style="width: 6%; text-align: right">127,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_z7ypAGxqEDAf" style="width: 6%; text-align: right">225,545</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zbG7fFdRhEC7" style="width: 6%; text-align: right">89,887</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zZmQJwTP0vv6" style="width: 6%; text-align: right">135,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Patents and trademarks (video solutions segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zMjRUPgjsCul" style="text-align: right">483,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zb21U3ZWIZl7" style="text-align: right">355,314</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_znKAMKOglL4i" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zD2CuVNkBqJd" style="text-align: right">128,207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zfR9GCIjTfBi" style="text-align: right">483,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zUNQVvHx0rdd" style="text-align: right">266,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zFHMOreELVse" style="text-align: right">217,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Sponsorship agreement network (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zcvPZrI7MHfh" style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zHRY893oS852" style="text-align: right">3,453,333</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z74gZYPrirc1" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z60efuyPoQD1" style="text-align: right">2,146,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zBI3ZkngkCy4" style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zxcazuX5cVE9" style="text-align: right">2,613,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zVNvnREsCyf8" style="text-align: right">2,986,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">SEO content (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zCsm82A9gakk" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zdSaFPrsd6s4" style="text-align: right">462,500</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zsk0US9Ondcb" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zdBA9EE5nnW4" style="text-align: right">137,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zK4hNESo69b9" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zOSLqEL0mEOg" style="text-align: right">350,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_z9n1IaDXYOS2" style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Personal seat licenses (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zGufz9Fs6WCl" style="text-align: right">117,339</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zvAVVKPH73t5" style="text-align: right">12,060</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zxy9A3NKcxr" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zCD0zquRvczb" style="text-align: right">105,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zlP7suygqtN5" style="text-align: right">180,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zwPsvLedT6t" style="text-align: right">14,004</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zz0IgQs6On4j" style="text-align: right">166,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zWU0jSvSSHB3" style="text-align: right">23,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zpFPAP3H6hp6" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zrpwVaPG2nWf" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zYcCOZmV3Hhe" style="text-align: right">23,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zEudZ9PIrKR2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zuFW3OzraSEd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zEbUAZhcmR7j" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Website enhancements (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zbhhWUhHdsWa" style="text-align: right">35,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z1GTScnC0KSd" style="text-align: right">6,841</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_984_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z9RfmZ45XLp2" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z7qUZZ6HYeW9" style="text-align: right">29,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zYAfqA2Hecoe" style="text-align: right">13,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zDKhLLDMcc7c" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zTbu8FLL3c6c" style="text-align: right">13,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Client agreements (revenue cycle management segments)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z2GFIOmCEDH2" style="border-bottom: Black 1pt solid; text-align: right">999,034</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zd8BJsHv0IF2" style="border-bottom: Black 1pt solid; text-align: right">301,695</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z1KMOfp4OjS7" style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z86C66fPW0A9" style="border-bottom: Black 1pt solid; text-align: right">697,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z2hLR7TzFZTh" style="border-bottom: Black 1pt solid; text-align: right">999,034</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zCku7GlQa08c" style="border-bottom: Black 1pt solid; text-align: right">226,768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zfr4KZbylcEf" style="border-bottom: Black 1pt solid; text-align: right">772,266</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zVdzlB7NUHXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">8,011,099</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zR36SYeffMZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">4,615,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_983_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z81x6dZOMCn6" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">—</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zF4AzJRSwmZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">3,395,449</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z7cdZH4cy3Ei" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">8,101,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z4ID9CBv8YEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zG1jH8exSxB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">4,541,286</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Indefinite life intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Goodwill (Entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zek8xNEha0Oa" style="text-align: right">6,112,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zHE4WJCfrwS" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98B_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_z3lcesCRTIf6" style="text-align: right">307,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zTtYZGcUmNff" style="text-align: right">5,805,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zhBCIsn9ot73" style="text-align: right">5,886,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zk0BKt0S8rEk" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_ziBaATtidpXj" style="text-align: right">5,886,548</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Goodwill (Revenue cycle management segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zmuK0cqvZQ7g" style="text-align: right">5,480,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zzsXLmHB3zeb" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zqh4WvWvXM4h" style="text-align: right">4,322,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_z32aUHmU9fMc" style="text-align: right">1,158,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_ziTl05vp62Qd" style="text-align: right">5,480,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zzGds9hmFvNc" style="text-align: right"> — </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"><p id="xdx_98C_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zIh1rzMOqA3d" style="margin: 0; text-align: right">5,480,966</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Trade name and trademarks (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zV0WC6hrBo0k" style="text-align: right">900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zzWxwOuPF634" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zucRK0BqR1dc" style="text-align: right">201,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_ze4CcxmGCfN1" style="text-align: right">699,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zx3auDj3a7o" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zOi7AAbBnaci" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zMUNKUQD7Qod" style="text-align: right">600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Patents and trademarks pending (video solutions segment)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zLFFBQ48YQA" style="border-bottom: Black 1pt solid; text-align: right">91,623</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zgCFZZ3JtPn1" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zERTviM80A4d" style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_ztMhN3Av1R0l" style="border-bottom: Black 1pt solid; text-align: right">91,623</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zI4KL2NatX5l" style="border-bottom: Black 1pt solid; text-align: right">1,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zXNs22sMhjD" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_z5my6PmXql3c" style="border-bottom: Black 1pt solid; text-align: right">1,622</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930_zYiDvbiQWgkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">20,596,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930_zos9JcvT8vS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">4,615,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930_zIvfzfWuSL7h" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">4,830,000</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930_zYcH1GltxMDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">11,150,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231_zKLdzUNT0s9a" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">20,070,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231_zS5q8KSmpH85" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231_zaSEIVdgK5fd" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">16,510,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense. Amortization expense for the three months ended September 30, 2024 and 2023 was $371,772 and $377,485, respectively and $1,106,939 and $1,122,635 for the nine months ended September 30, 2024 and 2023, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December 31 and thereafter is as follows: <p id="xdx_898_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z10BkiIDzVR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Year ending December 31:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240930_zWMzEmOb2Rtk"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznJK_zwwR0nez0kld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2024 (October 1, 2024 to December 31, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">371,227</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznJK_zA1NY8St2Wqk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year I</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">371,227</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznJK_z1oM5wjNzI1h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,418,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznJK_zHip3ce9iAWj" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year II</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,418,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznJK_zkIMfehaSXZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">913,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznJK_zrHqBITGkbO5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year III</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">913,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznJK_zGHEf3p0UfZi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznJK_zE7YpEoYaBTh" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year IV</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznJK_ziV6hASnSg7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">575,830</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznJK_z0XWvEgE7Ao6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Year V </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">575,830</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznJK_zilbB1Sph7ll" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,395,449</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Interim impairment test We performed an interim impairment test as of the last day of the fiscal third quarter of 2024 as management determined that a triggering event had occurred resulting from the additional decline in demand for our services, prolonged economic uncertainty, the fact that the split-off transaction did not occur when and as expected and a further decrease in our stock price. Therefore, we performed an interim impairment test as of the September 30, 2024 for our reporting units with remaining goodwill. The fair value of each reporting unit was estimated using a weighting of the income and market valuation approaches. The income approach applied a fair value methodology to each reporting unit based on discounted cash flows. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internally-developed forecasts of revenue and profitability, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital, which is risk-adjusted to reflect the specific risk profile of the reporting unit being tested. The weighted average cost of capital used in our most recent impairment test ranged from 21% to 32.5%. We also applied a market approach, which develops a value correlation based on the market capitalization of similar publicly traded companies, referred to as a multiple, to apply to the operating results of the reporting units. The primary market multiples used are revenue and earnings before interest, taxes, depreciation, and amortization. The income and market approaches were equally weighted in our most recent annual impairment test, for all of the reporting units. The combined fair values for all reporting units were then reconciled to our aggregate market value of our shares of common stock on the date of valuation, while considering a reasonable control premium. We consider a reporting unit’s fair value to be substantially in excess of the reporting unit’s carrying value at a 20% premium or greater. Based on our most recent impairment test, the video solutions reporting unit’s fair value was substantially in excess of its carrying value, while the revenue cycle management and entertainment segments were determined to be impaired. We held goodwill of $<span id="xdx_90B_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zhb38FXgN2l9" title="Goodwill"><span id="xdx_906_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_z46jo5CmYGw2" title="Goodwill">5,480,966 as of September 30, 2024 and December 31, 2023, related to businesses within our revenue cycle management segment. We held goodwill of $<span id="xdx_905_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zaMQuo9vWlpj">6,112,507 and $<span id="xdx_909_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zonHgrlkm9Ck">5,886,548 as of September 30, 2024 and December 31, 2023, respectively, related to businesses within our entertainment segment. As a result of our September 30, 2024 interim impairment test, we concluded that the carrying amount of the revenue cycle management and the entertainment reporting units exceeded its estimated fair values. Thus, we recorded a non-cash goodwill impairment charge of $<span id="xdx_90E_eus-gaap--GoodwillImpairmentLoss_c20240101__20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zMrMXfQKGVoa" title="Goodwill impairment charge">4,322,000, related to the goodwill carrying balance for the revenue cycle management segment, and a non-cash goodwill impairment charge of $<span id="xdx_90E_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zRVO8jOiIHQ5" title="Goodwill impairment charge">307,000, related to the goodwill carrying balance for the entertainment segment, both of which was included in goodwill and intangible asset impairment charge on our Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2024. The goodwill impairment was primarily driven by recent performance of the revenue cycle management and entertainment reporting units since our annual impairment testing date, as well as a delay in the projected timing of recovery. The remaining balance for the goodwill carrying balance related to businesses within our revenue cycle management segment and entertainment segment was $<span id="xdx_90D_eus-gaap--Goodwill_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zAMDELEPT5ei" title="Goodwill">1,158,966 and $<span id="xdx_90E_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_z9UFEhFhORw8">5,805,507, respectively as of September 30, 2024. Indefinite-lived intangible assets We held indefinite-lived trade names/trademarks of $<span id="xdx_907_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zBQ9uGVKxjD1" title="Goodwill">900,000 and $<span id="xdx_903_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zePFZr36mMhk" title="Goodwill">600,000 as of September 30, 2024 and December 31, 2023, respectively, related to businesses within our entertainment segment. During the three months ended September 30, 2024, we concluded that the carrying amount of a trade name/trademark related to the entertainment segment exceeded its estimated fair value and we recorded a non-cash impairment charge of $<span id="xdx_905_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20240701__20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zB4dTiEnLlrj" title="Impairment of intangible assets">201,000, which was included in goodwill and intangible asset impairment charge on our Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2024. The charge was primarily driven by the split-off transaction not being completed when and as expected and our recent revenue and operating performance of the related business given a decline in demand and overall economic uncertainty. The remaining balance for this trade name/trademark was $<span id="xdx_90D_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zwKmErbRNALh" title="Indefinite lived intangible assets">699,000 as of September 30, 2024.

Intangible assets consisted of the following as of September 30, 2024 and December 31, 2023: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accumulated Impairment</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortized intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 38%; text-align: left; padding-left: 10pt">Licenses (video solutions segment)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zS1YjYaGglu5" style="width: 6%; text-align: right">151,652</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zZiM6a34ATuj" style="width: 6%; text-align: right">23,907</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zzmpmRomxI44" style="text-align: right; width: 6%">—</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zpnYQqcIJ535" style="width: 6%; text-align: right">127,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_z7ypAGxqEDAf" style="width: 6%; text-align: right">225,545</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zbG7fFdRhEC7" style="width: 6%; text-align: right">89,887</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zZmQJwTP0vv6" style="width: 6%; text-align: right">135,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Patents and trademarks (video solutions segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zMjRUPgjsCul" style="text-align: right">483,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zb21U3ZWIZl7" style="text-align: right">355,314</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_znKAMKOglL4i" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zD2CuVNkBqJd" style="text-align: right">128,207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zfR9GCIjTfBi" style="text-align: right">483,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zUNQVvHx0rdd" style="text-align: right">266,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zFHMOreELVse" style="text-align: right">217,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Sponsorship agreement network (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zcvPZrI7MHfh" style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zHRY893oS852" style="text-align: right">3,453,333</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z74gZYPrirc1" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_z60efuyPoQD1" style="text-align: right">2,146,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zBI3ZkngkCy4" style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zxcazuX5cVE9" style="text-align: right">2,613,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SponsorshipAgreementNetworkMember_zVNvnREsCyf8" style="text-align: right">2,986,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">SEO content (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zCsm82A9gakk" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zdSaFPrsd6s4" style="text-align: right">462,500</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zsk0US9Ondcb" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zdBA9EE5nnW4" style="text-align: right">137,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zK4hNESo69b9" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_zOSLqEL0mEOg" style="text-align: right">350,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SEOContentMember_z9n1IaDXYOS2" style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Personal seat licenses (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zGufz9Fs6WCl" style="text-align: right">117,339</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zvAVVKPH73t5" style="text-align: right">12,060</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zxy9A3NKcxr" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zCD0zquRvczb" style="text-align: right">105,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zlP7suygqtN5" style="text-align: right">180,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zwPsvLedT6t" style="text-align: right">14,004</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PersonalSeatLicensesMember_zz0IgQs6On4j" style="text-align: right">166,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zWU0jSvSSHB3" style="text-align: right">23,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zpFPAP3H6hp6" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zrpwVaPG2nWf" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zYcCOZmV3Hhe" style="text-align: right">23,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zEudZ9PIrKR2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zuFW3OzraSEd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zEbUAZhcmR7j" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Website enhancements (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zbhhWUhHdsWa" style="text-align: right">35,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z1GTScnC0KSd" style="text-align: right">6,841</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_984_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z9RfmZ45XLp2" style="text-align: right">—</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_z7qUZZ6HYeW9" style="text-align: right">29,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zYAfqA2Hecoe" style="text-align: right">13,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zDKhLLDMcc7c" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteEnhancementsEntertainmentSegmentMember_zTbu8FLL3c6c" style="text-align: right">13,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Client agreements (revenue cycle management segments)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z2GFIOmCEDH2" style="border-bottom: Black 1pt solid; text-align: right">999,034</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zd8BJsHv0IF2" style="border-bottom: Black 1pt solid; text-align: right">301,695</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z1KMOfp4OjS7" style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z86C66fPW0A9" style="border-bottom: Black 1pt solid; text-align: right">697,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_z2hLR7TzFZTh" style="border-bottom: Black 1pt solid; text-align: right">999,034</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zCku7GlQa08c" style="border-bottom: Black 1pt solid; text-align: right">226,768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ClientAgreementsRevenueCycleManagementSegmentsMember_zfr4KZbylcEf" style="border-bottom: Black 1pt solid; text-align: right">772,266</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zVdzlB7NUHXj" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">8,011,099</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zR36SYeffMZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">4,615,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_983_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z81x6dZOMCn6" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">—</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zF4AzJRSwmZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">3,395,449</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z7cdZH4cy3Ei" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">8,101,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_z4ID9CBv8YEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember_zG1jH8exSxB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">4,541,286</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Indefinite life intangible assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Goodwill (Entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zek8xNEha0Oa" style="text-align: right">6,112,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zHE4WJCfrwS" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98B_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_z3lcesCRTIf6" style="text-align: right">307,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zTtYZGcUmNff" style="text-align: right">5,805,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zhBCIsn9ot73" style="text-align: right">5,886,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_zk0BKt0S8rEk" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillEntertainmentSegmentMember_ziBaATtidpXj" style="text-align: right">5,886,548</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Goodwill (Revenue cycle management segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zmuK0cqvZQ7g" style="text-align: right">5,480,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zzsXLmHB3zeb" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zqh4WvWvXM4h" style="text-align: right">4,322,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_z32aUHmU9fMc" style="text-align: right">1,158,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_ziTl05vp62Qd" style="text-align: right">5,480,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zzGds9hmFvNc" style="text-align: right"> — </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"><p id="xdx_98C_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GoodwillRevenueCycleManagementSegmentMember_zIh1rzMOqA3d" style="margin: 0; text-align: right">5,480,966</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Trade name and trademarks (entertainment segment)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zV0WC6hrBo0k" style="text-align: right">900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zzWxwOuPF634" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zucRK0BqR1dc" style="text-align: right">201,000</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_ze4CcxmGCfN1" style="text-align: right">699,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zx3auDj3a7o" style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zOi7AAbBnaci" style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNameAndTrademarksMember_zMUNKUQD7Qod" style="text-align: right">600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Patents and trademarks pending (video solutions segment)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zLFFBQ48YQA" style="border-bottom: Black 1pt solid; text-align: right">91,623</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zgCFZZ3JtPn1" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zERTviM80A4d" style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_ztMhN3Av1R0l" style="border-bottom: Black 1pt solid; text-align: right">91,623</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zI4KL2NatX5l" style="border-bottom: Black 1pt solid; text-align: right">1,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_zXNs22sMhjD" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--IndefinitelivedIntangibleAssetsMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksPendingMember_z5my6PmXql3c" style="border-bottom: Black 1pt solid; text-align: right">1,622</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20240930_zYiDvbiQWgkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">20,596,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20240930_zos9JcvT8vS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">4,615,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_98C_ecustom--IntangibleAssetsIncludingGoodwillImpairment_iI_pp0p0_c20240930_zIvfzfWuSL7h" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">4,830,000</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20240930_zYcH1GltxMDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">11,150,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsIncludingGoodwillGross_iI_pp0p0_c20231231_zKLdzUNT0s9a" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross value">20,070,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--IntangibleAssetsIncludingAccumulated_iI_pp0p0_c20231231_zS5q8KSmpH85" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">3,560,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--IntangibleAssetsNetIncludingGoodwill_iI_pp0p0_c20231231_zaSEIVdgK5fd" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">16,510,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

151652 23907

127745

225545 89887

135658

483521 355314

128207

483521 266403

217118

5600000 3453333

2146667

5600000 2613333

2986667

600000 462500

137500

600000 350000

250000

117339 12060

105279

180081 14004

166077

23653

35900 6841

29059

13500

999034 301695

697339

999034 226768

772266

8011099 4615650

3395449

8101681 3560395

4541286

6112507 307000

5805507

5886548

5480966 4322000

1158966

5480966

900000 201000

699000

600000

91623

1622

20596195 4615650 4830000

11150545

20070817 3560395

16510422

371772

377485

1106939

1122635

<p id="xdx_898_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z10BkiIDzVR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Year ending December 31:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240930_zWMzEmOb2Rtk"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznJK_zwwR0nez0kld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2024 (October 1, 2024 to December 31, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">371,227</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznJK_zA1NY8St2Wqk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year I</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">371,227</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznJK_z1oM5wjNzI1h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,418,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznJK_zHip3ce9iAWj" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year II</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,418,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznJK_zkIMfehaSXZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">913,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznJK_zrHqBITGkbO5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year III</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">913,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznJK_zGHEf3p0UfZi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznJK_zE7YpEoYaBTh" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Year IV</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznJK_ziV6hASnSg7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">575,830</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznJK_z0XWvEgE7Ao6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Year V </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">575,830</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznJK_zilbB1Sph7ll" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,395,449</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

371227

1418272

913733

116387

575830

3395449

0.21 0.325

0.20

5480966 5480966 6112507 5886548

4322000

307000

1158966

5805507

900000 600000

201000

699000

NOTE 9. COMMITMENTS AND CONTINGENCIES Litigation From time to time, we are notified that we may be a party to a lawsuit or that a claim is being made against us. It is our policy to not disclose the specifics of any claim or threatened lawsuit until the summons and complaint are actually served on us. After carefully assessing the claim, and assuming we determine that we are not at fault or we disagree with the damages or relief demanded, we vigorously defend any lawsuit filed against us. We record a liability when losses are deemed probable and reasonably estimable. When losses are deemed reasonably possible but not probable, we determine whether it is possible to provide an estimate of the amount of the loss or range of possible losses for the claim, if material for disclosure. In evaluating matters for accrual and disclosure purposes, we take into consideration factors such as our historical experience with matters of a similar nature, the specific facts and circumstances asserted, the likelihood of our prevailing, the availability of insurance, and the severity of any potential loss. We reevaluate and update accruals as matters progress over time. On May 31, 2022, the Company filed a lawsuit against Culp McAuley, Inc. (“Culp McAuley”) and four individuals (Brandon Culp, Campbell McAuley, Mark Depew and Larry Roberts) (collectively the “defendants”) in the United States District Court for the District of Kansas, seeking monetary damages and injunctive relief based on certain conduct by the defendants. On July 18, 2022, Culp McAuley filed its Answer to the Company’s Verified Complaint and included Counterclaims alleging breach of contract and seeking monetary damages. On August 8, 2022, the Company filed its Reply and Affirmative Defenses to the Counterclaims by, among other things, denying the allegations and any and all liability. On December 20, 2022, the Company filed a motion for leave to file a second amended complaint to add additional claims against the defendants to avoid fraudulent transfers, to pierce the corporate veil of Culp McAuley, and for remedies related to the claims for fraudulent transfers and piercing the corporate veil. On December 22, 2022, the Court issued an Order granting the Company’s motion for leave to file a second amended complaint, which was filed with the Court on December 27, 2022. Because Culp McAuley’s original counsel withdrew, Culp McAuley was ordered to obtain new counsel on or before December 2, 2022. On December 5, 2022, the Court ordered that Culp McAuley show cause in writing by December 21, 2022, why the Court should not direct the Clerk to enter default against it. On December 22, 2022, the Court directed the Clerk to enter default against Culp McAuley. On February 21, 2023, the Clerk entered default against Culp McAuley. In February and March, 2023, defendants Larry Roberts and Mark Depew filed separate motions to dismiss, respectively. The Company opposed both motions. On July 7, 2023, the Court issued an Order granting Roberts’ motion to dismiss and denying Depew’s motion to dismiss. On December 7, 2023, the Company filed an application for the Clerk’s entry of default against defendant Brandon Culp. On December 13, 2023, the Clerk entered default against Brandon Culp. On January 5, 2024, the Company filed a motion for summary judgment against defendants Campbell McAuley and Mark Depew. On the same date, the Company also filed separate motions for default judgment against Culp McAuley and Brandon Culp, respectively. On January 5, 2024, defendant Mark Depew filed a motion for summary judgment against the Company. On May 17, 2024, the Court issued Orders which, respectively, (i) granted defendant Mark Depew’s motion for summary judgment against the Company; (ii) denied the Company’s motion for summary judgment against Depew; (iii) granted the Company’s motion for summary judgment against defendant Campbell McAuley; and (iv) granted the Company’s motions for default judgment against defendants Culp McAuley and Brandon Culp. Finding that defendants Brandon Culp and Campbell McAuley were each the alter ego of Culp McAuley, on June 4, 2024, the Court entered judgment in favor of the Company in the amount of $3,999,984 against Culp McAuley, Brandon Culp, and Campbell McAuley, jointly and severally (the “judgment”). The Company is currently uncertain as to what amount, if any, of the judgment amount it will ultimately be able to recover. On June 14, 2024, the Company filed a Notice of Appeal to the United States Court of Appeals for the Tenth Circuit from the Court’s May 17, 2024 Order that granted summary judgment in favor of Mark Depew. On December 10, 2024, the Company and Depew filed a Stipulation of Dismissal in the Tenth Circuit that ended the appeal after the Company and Depew reached a settlement. In March 2024, the Company filed a complaint against Larry Roberts (“defendant”) in the Superior Court of the State of California, County of Orange. The lawsuit arises from the defendant’s multiple breaches of his obligations to the Company. The Company seeks monetary damages based on certain conduct by the defendant. On May 28, 2024, the defendant filed a motion to strike portions of the complaint and a motion for demurrer. On October 4, 2024, the Court sustained in part and overruled in part defendant’s motion for demurrer. The Court further denied the defendant’s motion to strike in its entirety. The case is pending. As of September 30, 2024, we are able to estimate a range of reasonably possible loss related to the Culp McCauley case (when taking into account, among other things, the uncertainty of recovering the judgment amount owed to the Company by Culp McAuley, Brandon Culp and Campbell McAuley, jointly and severally), our estimate of the aggregate reasonably possible loss (in excess of any accrued amounts) was approximately $1.8 million. Our estimate with respect to the aggregate reasonably possible loss is based upon currently available information and is subject to significant judgment and a variety of assumptions and known and unknown uncertainties, which may change quickly and significantly from time to time, particularly if and as we engage with applicable governmental agencies or plaintiffs in connection with a proceeding. Also, the matters underlying the reasonably possible loss will change from time to time. As a result, actual results may vary significantly from the current estimate. While the ultimate resolution is unknown, based on the information currently available, we do not expect that the pending lawsuit or the enforcement of the judgment will have a material adverse effect on our operations, financial condition or cash flows. However, the outcome of any litigation is inherently uncertain and there can be no assurance that any expense, liability or damages that may ultimately result from the resolution of the pending lawsuit or enforcement of the judgment will be covered by our insurance or will not be in excess of amounts recognized or provided by insurance coverage and will not have a material adverse effect on our operating results, financial condition or cash flows. Notice of Failure to Satisfy a Continued Listing Rule On March 14, 2024, the Nasdaq Listing Qualifications staff notified Digital Ally, Inc. (the “Company”), that due to resignation of Mr. Michael J. Caulfield from the Company’s board of directors (the “Board”) effective on January 31, 2024, the Company no longer complies with the audit committee and compensation committee requirements as set forth in Listing Rule 5605 of The Nasdaq Stock Market LLC (“Nasdaq”), including the requirements that there are at least three independent directors on the Company’s audit committee and at least two independent directors on the Company’s compensation committee. The notification has no immediate effect on the Company’s listing on the Nasdaq Capital Market. In accordance with Nasdaq Listing Rules, the Company is provided a cure period until the earlier of the Company’s next annual shareholders’ meeting (or July 29, 2024 if the next shareholders’ meeting will be held before July 29, 2024) or January 31, 2025 (the “Cure Period”). If the Company does not regain compliance by within the Cure Period, Nasdaq will provide written notice that the Company’s common stock, par value $0.001 per share, will be subject to delisting from the Nasdaq Capital Market, at which time, the Company may appeal the delisting determination to a Hearings Panel. Management of the Company has resolved to take commercially reasonable steps to fill the vacancy on the Board with a new director who qualifies as independent under the Nasdaq Listing Rules as soon as is practical and anticipates regaining compliance during the Cure Period. However, there can be no assurance that the Company will be able to satisfy Nasdaq Listing Rule 5605 or will otherwise be in compliance with other Nasdaq listing criteria. See Note 16. Subsequent Events for additional information pertaining to this matter.

3999984

1800000

0.001

NOTE 10. STOCK-BASED COMPENSATION The Company recorded pre-tax compensation expense related to the grant of stock options and restricted stock issued of $(27,789) and $84,586 for the three months ended September 30, 2024 and 2023, and $73,678 and $378,917 for the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024, the Company had adopted ten separate stock option and restricted stock plans: (i) the 2005 Stock Option and Restricted Stock Plan (the “2005 Plan”), (ii) the 2006 Stock Option and Restricted Stock Plan (the “2006 Plan”), (iii) the 2007 Stock Option and Restricted Stock Plan (the “2007 Plan”), (iv) the 2008 Stock Option and Restricted Stock Plan (the “2008 Plan”), (v) the 2011 Stock Option and Restricted Stock Plan (the “2011 Plan”), (vi) the 2013 Stock Option and Restricted Stock Plan (the “2013 Plan”), (vii) the 2015 Stock Option and Restricted Stock Plan (the “2015 Plan”), (viii) the 2018 Stock Option and Restricted Stock Plan (the “2018 Plan”), (ix) the 2020 Stock Option and Restricted Stock Plan (the “2020 Plan”), and (x) the 2022 Stock Option and Restricted Stock Plan (the “2022 Plan”). The 2005 Plan, 2006 Plan, 2007 Plan, 2008 Plan, 2011 Plan, 2013 Plan, 2015 Plan, 2018 Plan, 2020 Plan and 2022 Plan are referred to as the “Plans.” Stock option grants. The Company believes that such awards better align the interests of our employees with those of its stockholders. Option awards have been granted with an exercise price equal to the market price of its stock at the date of grant with such option awards generally vesting based on the completion of continuous service and having ten-year contractual terms. These option awards typically provide for accelerated vesting if there is a change in control (as defined in the Plans). The Company has registered all shares of common stock that are issuable under its Plans with the SEC. A total of 137,042 shares remained available for awards under the various Plans as of September 30, 2024. The fair value of each option award is estimated on the date of grant using a Black-Scholes option valuation model. <p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zdRm3XzrBFj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all stock option activity under the Plans for the nine months ended September 30, 2024 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zjcc1OsdoG36" style="width: 16%; text-align: right" title="Options outstanding, beginning balance">53,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zEglKPr8MMWf" style="width: 16%; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">45.55</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zmnws9Lk1Rr9" style="text-align: right" title="Options granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zpQWGeKF9rac" style="text-align: right" title="Weighted average exercise price, granted">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zGCCF7cSHaSk" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zuHJbEsOs0Y4" style="text-align: right" title="Weighted average exercise price, exercised">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Forfeited/expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zVcYlIWjFOw7" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired">(1,100</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zfB1KQooRLce" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, forfeited/expired">(65.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zG1mlpiyGVl1" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWf7e2pKRn74" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z28Jdc2RAEM8" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable, ending balance">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zf8nCkHBvZn" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Plans allow for the cashless exercise of stock options. This provision allows the option holder to surrender/cancel options with an intrinsic value equivalent to the purchase/exercise price of other options exercised. There were no shares surrendered pursuant to cashless exercises during the nine months ended September 30, 2024 and 2023. The aggregate intrinsic value of options outstanding was $-0- and $-0-, at September 30, 2024 and December 31, 2023, respectively. The aggregate intrinsic value of options exercisable was $-0- and $-0-, at September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024, the unrecognized portion of stock compensation expense on all existing stock options was $-0-. <p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_znsm3Z0S6oYe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable options under the Company’s option plans as of September 30, 2024: SCHEDULE OF SHARES AUTHORIZED UNDER STOCK OPTION PLANS BY EXERCISE PRICE RANGE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Outstanding options</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercisable options</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price range </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual life </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual life </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zCZj3X7Bweak" title="Exercise price range, lower limit">0.01 to $<span id="xdx_90D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zutDGSXPPne3" title="Exercise price range, upper limit">49.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_ztSDDgoXvDCf" style="width: 16%; text-align: right" title="Number of options, outstanding">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zOz3aHVQtOM8" title="Weighted average remaining contractual life, outstanding options">5.9 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zDfC4yQLiOxh" style="width: 16%; text-align: right" title="Number of options, exercisable">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zouMNbcyt878" title="Weighted average remaining contractual life, exercisable options">5.9 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXWPRb2UQCue" title="Exercise price range, lower limit">50.00 to $<span id="xdx_90A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zxFk9UTN5fqb" title="Exercise price range, upper limit">69.99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z6aOCVtQ2RW7" style="text-align: right" title="Number of options, outstanding">14,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zqs6u8S8jmyd" title="Weighted average remaining contractual life, outstanding options">4.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zywRglT8aUF1" style="text-align: right" title="Number of options, exercisable">14,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zQVcuCnokU0h" title="Weighted average remaining contractual life, exercisable options">4.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zqZzhsJGMXcl" title="Exercise price range, lower limit">70.00 to $<span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zF4StWF0tZC" title="Exercise price range, upper limit">89.99</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zvnyR8eIlPJa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, outstanding">1,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z5ZmLvTWPr2k" title="Weighted average remaining contractual life, outstanding options">1.6 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zofE6fBtoyS6" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, exercisable">1,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zKNEKM5yjPId" title="Weighted average remaining contractual life, exercisable options">1.6 years</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930_zGGf40q52JG6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930_zuWWtGfGjNTj" title="Weighted average remaining contractual life, outstanding options">5.2 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930_zMlF5UGrtHHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930_zGqG3lFxA1Q8" title="Weighted average remaining contractual life, exercisable options">5.2 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Restricted stock grants. The Board of Directors has granted restricted stock awards under the Plans. Restricted stock awards are valued on the date of grant and have no purchase price for the recipient. Restricted stock awards typically vest over one to five years corresponding to anniversaries of the grant date. Under the Plans, unvested shares of restricted stock awards may be forfeited upon the termination of service to or employment with the Company, depending upon the circumstances of termination. Except for restrictions placed on the transferability of restricted stock, holders of unvested restricted stock have full stockholder’s rights, including voting rights and the right to receive cash dividends. <p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zkNzPgurJHPa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all restricted stock activity under the Plans for the nine months ended September 30, 2024 is as follows: SCHEDULE OF RESTRICTED STOCK ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Nonvested balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zucrrmsFL8fa" style="width: 16%; text-align: right" title="Number of restricted shares, non-vested beginning balance">53,875</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zt3aBTloC0c" style="width: 16%; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">11.27</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zLWnWSqbSYo5" style="text-align: right" title="Number of restricted shares, granted">80,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zmXv1NWp0eVg" style="text-align: right" title="Weighted average grant date fair value, granted">2.12</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zU81CzpHfiN4" style="text-align: right" title="Number of restricted shares, vested">(32,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdJ0FJ3XOlTj" style="text-align: right" title="Weighted average grant date fair value, vested">(10.87</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zvJhMd41fP7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of restricted shares, forfeited">(51,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zaTHq5z5DRoc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average grant date fair value, forfeited">(2.91</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Nonvested balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zZm04mN9L6Q9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of restricted shares, non-vested ending balance">50,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zoXzplao0hO3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">5.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company estimated the fair market value of these restricted stock grants based on the closing market price on the date of grant. As of September 30, 2024, there were $<span id="xdx_909_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zsFYJyvRBHH8" title="Unrecognized portion of stock compensation expense">88,399 of total unrecognized compensation costs related to all remaining non-vested restricted stock grants, which will be amortized over the next forty-two months in accordance with their respective vesting scale. <p id="xdx_894_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zWleYAUSAt2l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The nonvested balance of restricted stock vests as follows: SCHEDULE OF NON-VESTED BALANCE OF RESTRICTED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years ended</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240930_zyJjpYupe5q6" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_403_ecustom--NumberOfRestrictedShareNonVestInRemainderOfFiscalYear_iI_zRHVNpocHXhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2024 (October 1, 2024 through December 31, 2024)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NumberOfRestrictedShareNonVestInYearOne_iI_zVPDaH2GnhCi" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">35,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearTwo_iI_zkpIYpJ8uOW6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NumberOfRestrictedShareNonVestInYearThree_iI_zPURDi6hj827" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearFour_iI_zDrsHRhghzT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,000</td><td style="text-align: left"> </td></tr> </table>

-27789

84586

73678

378917

137042

<p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zdRm3XzrBFj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all stock option activity under the Plans for the nine months ended September 30, 2024 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zjcc1OsdoG36" style="width: 16%; text-align: right" title="Options outstanding, beginning balance">53,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zEglKPr8MMWf" style="width: 16%; text-align: right" title="Weighted average exercise price, outstanding, beginning balance">45.55</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zmnws9Lk1Rr9" style="text-align: right" title="Options granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zpQWGeKF9rac" style="text-align: right" title="Weighted average exercise price, granted">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zGCCF7cSHaSk" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zuHJbEsOs0Y4" style="text-align: right" title="Weighted average exercise price, exercised">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Forfeited/expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zVcYlIWjFOw7" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired">(1,100</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zfB1KQooRLce" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, forfeited/expired">(65.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zG1mlpiyGVl1" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zWf7e2pKRn74" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding, ending balance">45.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_z28Jdc2RAEM8" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable, ending balance">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zf8nCkHBvZn" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable, ending balance">45.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

53600

45.55

1100

-65.00

52500

45.14

52500

45.14

<p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_znsm3Z0S6oYe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable options under the Company’s option plans as of September 30, 2024: SCHEDULE OF SHARES AUTHORIZED UNDER STOCK OPTION PLANS BY EXERCISE PRICE RANGE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Outstanding options</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercisable options</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price range </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual life </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual life </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zCZj3X7Bweak" title="Exercise price range, lower limit">0.01 to $<span id="xdx_90D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zutDGSXPPne3" title="Exercise price range, upper limit">49.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_ztSDDgoXvDCf" style="width: 16%; text-align: right" title="Number of options, outstanding">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zOz3aHVQtOM8" title="Weighted average remaining contractual life, outstanding options">5.9 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zDfC4yQLiOxh" style="width: 16%; text-align: right" title="Number of options, exercisable">37,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zouMNbcyt878" title="Weighted average remaining contractual life, exercisable options">5.9 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXWPRb2UQCue" title="Exercise price range, lower limit">50.00 to $<span id="xdx_90A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zxFk9UTN5fqb" title="Exercise price range, upper limit">69.99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z6aOCVtQ2RW7" style="text-align: right" title="Number of options, outstanding">14,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zqs6u8S8jmyd" title="Weighted average remaining contractual life, outstanding options">4.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zywRglT8aUF1" style="text-align: right" title="Number of options, exercisable">14,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zQVcuCnokU0h" title="Weighted average remaining contractual life, exercisable options">4.0 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zqZzhsJGMXcl" title="Exercise price range, lower limit">70.00 to $<span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zF4StWF0tZC" title="Exercise price range, upper limit">89.99</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zvnyR8eIlPJa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, outstanding">1,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_z5ZmLvTWPr2k" title="Weighted average remaining contractual life, outstanding options">1.6 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zofE6fBtoyS6" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, exercisable">1,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zKNEKM5yjPId" title="Weighted average remaining contractual life, exercisable options">1.6 years</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20240930_zGGf40q52JG6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930_zuWWtGfGjNTj" title="Weighted average remaining contractual life, outstanding options">5.2 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20240930_zMlF5UGrtHHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">52,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240930_zGqG3lFxA1Q8" title="Weighted average remaining contractual life, exercisable options">5.2 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.01

49.99

37000

P5Y10M24D

37000

P5Y10M24D

50.00

69.99

14000

P4Y

14000

P4Y

70.00

89.99

1500

P1Y7M6D

1500

P1Y7M6D

52500

P5Y2M12D

52500

P5Y2M12D

<p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zkNzPgurJHPa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of all restricted stock activity under the Plans for the nine months ended September 30, 2024 is as follows: SCHEDULE OF RESTRICTED STOCK ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Restricted shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average grant date fair value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Nonvested balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zucrrmsFL8fa" style="width: 16%; text-align: right" title="Number of restricted shares, non-vested beginning balance">53,875</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zt3aBTloC0c" style="width: 16%; text-align: right" title="Weighted average grant date fair value, non-vested beginning balance">11.27</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zLWnWSqbSYo5" style="text-align: right" title="Number of restricted shares, granted">80,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zmXv1NWp0eVg" style="text-align: right" title="Weighted average grant date fair value, granted">2.12</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zU81CzpHfiN4" style="text-align: right" title="Number of restricted shares, vested">(32,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_iN_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdJ0FJ3XOlTj" style="text-align: right" title="Weighted average grant date fair value, vested">(10.87</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zvJhMd41fP7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of restricted shares, forfeited">(51,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_iN_di_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zaTHq5z5DRoc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average grant date fair value, forfeited">(2.91</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Nonvested balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zZm04mN9L6Q9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of restricted shares, non-vested ending balance">50,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zoXzplao0hO3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average grant date fair value, non-vested ending balance">5.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

53875

11.27

80197

2.12

32250

10.87

51072

2.91

50750

5.48

88399

<p id="xdx_894_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_zWleYAUSAt2l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The nonvested balance of restricted stock vests as follows: SCHEDULE OF NON-VESTED BALANCE OF RESTRICTED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years ended</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240930_zyJjpYupe5q6" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_403_ecustom--NumberOfRestrictedShareNonVestInRemainderOfFiscalYear_iI_zRHVNpocHXhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2024 (October 1, 2024 through December 31, 2024)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NumberOfRestrictedShareNonVestInYearOne_iI_zVPDaH2GnhCi" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">35,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearTwo_iI_zkpIYpJ8uOW6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NumberOfRestrictedShareNonVestInYearThree_iI_zPURDi6hj827" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NumberOfRestrictedShareNonVestInYearFour_iI_zDrsHRhghzT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,000</td><td style="text-align: left"> </td></tr> </table>

35250 6500 5000 4000 NOTE 11. COMMON STOCK PURCHASE WARRANTS 2023 Purchase Warrants On April 5, 2023, the Company issued warrants to purchase a total of <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230405__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember_zgXgzOUhKS03" title="Warrant to purchase">1,125,000 shares of Common Stock. The warrant terms provide for net cash settlement outside the control of the Company under certain circumstances. As such, the Company is required to treat these warrants as derivative liabilities which are valued at their estimated fair value at their issuance date and at each reporting date with any subsequent changes reported in the consolidated statements of operations as the change in fair value of warrant derivative liabilities. Furthermore, the Company re-values the fair value of warrant derivative liability as of the date the warrant is exercised with the resulting warrant derivative liability transitioned to change in fair value of warrant derivative liabilities through the consolidated statement of operations. The Company has utilized the following assumptions in its Black-Scholes option valuation model to calculate the estimated fair value of the warrant derivative liability relative to the 2023 Purchase Warrants as of their date of issuance and as of September 30, 2024: <p id="xdx_894_ecustom--ScheduleOfWarrantModificationTableTextBlock_gL3SOWMTTB-NMUVT_zoHLKd1zu929" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"> SCHEDULE OF WARRANT MODIFICATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024 assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zmw2IXYCewR5" style="width: 18%; text-align: right" title="Warrants measurement input">106.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFgwX7vjAJPb" style="width: 18%; text-align: right" title="Warrants measurement input">106.6</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zoZeYxrcSVjg" style="text-align: right" title="Warrants measurement input">3.36</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zqLG9gNzUGFh" style="text-align: right" title="Warrants measurement input">3.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zBDZtyd1zwFf" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zdM6HQoxqj8k" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zkdibohEM16i" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z1nxFaHhzRRg" title="Remaining contractual term">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zbOsxcSvs9Rl" title="Warrants measurement input">5.50 – <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zXMKPACHYl1d" title="Warrants measurement input">7.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_znNXSZZDHUn" title="Warrants measurement input">5.50 – <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_z4PgvfKtokzi" title="Warrants measurement input">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember_zeLi79x3PVKk" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember_zECN6lpGtlqj" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table> 2024 Purchase Warrants On June 25, 2024, the Company issued Series A and prefunded warrants to purchase a total of 1,768,227 shares of Common Stock along with the sale of common stock. The Company also issued Series B Warrants that will be exercisable at any time or times on or after the date Stockholder Approval is obtained. Both the Series A and Series B warrants have reset provisions that are activated upon the date Stockholder Approval is obtained. See Note 16. Subsequent Events for further information on such reset provisions. The warrant terms provide for net cash settlement outside the control of the Company under certain circumstances. As such, the Company is required to treat these warrants as derivative liabilities which are valued at their estimated fair value at their issuance date and at each reporting date with any subsequent changes reported in the consolidated statements of operations as the change in fair value of warrant derivative liabilities. Furthermore, the Company re-values the fair value of warrant derivative liability as of the date the warrant is exercised with the resulting warrant derivative liability transitioned to change in fair value of warrant derivative liabilities through the consolidated statement of operations. During the three and nine months ended September 30, 2024, the prefunded warrants to purchase <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240701__20240930__us-gaap--PlanNameAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zdEUxMcGeX6f" title="Warrants exercised"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930__us-gaap--PlanNameAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zTf0GWbGtEnj" title="Warrants exercised">573,008 shares of common stock were fully exercised. The Company has utilized the following assumptions in its Black-Scholes option valuation model to calculate the estimated fair value of the derivative liability relative to the 2024 Purchase Warrants as of their date of issuance and as of September 30, 2024: <div id="xdx_C01_gL3SOWMTTB-NMUVT_zchUxEihR4o8"><table cellpadding="0" cellspacing="0" id="xdx_30B_134_zMxUvO0HEG0k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SCHEDULE OF WARRANT MODIFICATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024 assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zN7SoEEbfmub" title="Warrants measurement input">72.1 - <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zK7ZLmSIBeIe" title="Warrants measurement input">101.1%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zz5ygxbFNQ03" title="Warrants measurement input">106.6</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zqNahVCEqHZ9" title="Warrants measurement input">4.25 – <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zdZGtRmuAJV8" title="Warrants measurement input">5.46%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zfD3CXhzCx1h" title="Warrants measurement input">3.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zpwZZ5WPe1kd" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zIwd5XranlOh" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zgrT1EzWveGe" title="Remaining contractual term">0.1 - <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zxYDuwPIqomc" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zMZeekalmFWk" title="Remaining contractual term">4.7 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zdtwkS5JhCT1" title="Warrants measurement input">2.51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zJ4QyyuJWtB7" title="Warrants measurement input">2.51</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zv7GdwH8X4Zk" style="text-align: right" title="Common stock issuable under the warrants">1,768,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zSdeSdGVjaKf" style="text-align: right" title="Common stock issuable under the warrants">1,195,219</td><td style="text-align: left"> </td></tr> </table> </div> <p id="xdx_891_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zo6yxLecsUYa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes information about shares issuable under all warrants outstanding during the nine months ended September 30, 2024: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" id="xdx_303_134_zlQk2a9nXgr2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SCHEDULE OF WARRANT ACTIVITY (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Vested Balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zXNwRpREWwJ6" style="width: 18%; text-align: right" title="Warrants, vested, beginning balance">1,125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsWeightedAverageExercisePriceVested_iS_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_ztVbMaYgBjPc" style="width: 18%; text-align: right" title="Weighted average exercise price, vested, beginning balance">6.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zlL9NGj30Fdk" style="text-align: right" title="Warrants, granted">1,768,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zaXnL6eChbHi" style="text-align: right" title="Weighted average exercise price, granted">2.51</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_z9h9hpPs742" style="text-align: right" title="Warrants, exercised">(573,008</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zFPYLbl1Ykpc" style="text-align: right" title="Weighted average exercise price, exercised">(2.51</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Forfeited/cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zwluoCa2mf21" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, forfeited/cancelled">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zrx5QD95w84c" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, forfeited/cancelled">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested Balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zLISlzRqJYHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants, vested, ending balance">2,320,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsWeightedAverageExercisePriceVested_iE_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zz1yLh2XcnCi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, vested, ending balance">4.44</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The total intrinsic value of all outstanding warrants aggregated $-0- as of September 30, 2024. The following table summarizes the range of exercise prices and weighted average remaining contractual life for outstanding and exercisable warrants to purchase shares of common stock as of September 30, 2024: <p id="xdx_89D_ecustom--SummaryOfRangeOfExercisePricesAndWightedAverageRemainingContractualLifeOfWarrantsTableTextBlock_zM6a3gvqo7Vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS <table cellpadding="0" cellspacing="0" id="xdx_300_134_zppADNVgwxIb" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Outstanding and exercisable warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zFTT0HZo6ov5" style="width: 30%; text-align: right" title="Outstanding and exercisable warrants, Exercise price">5.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zZuo67kX9v6f" style="width: 30%; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 30%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zl1hNqe5MOae" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zq3hhKTrvyPk" style="text-align: right" title="Outstanding and exercisable warrants, Exercise price">6.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zW103dJxYIV" style="text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z1vLdj96EuW1" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zrFa3dgNfIR" style="text-align: right" title="Outstanding and exercisable warrants, exercise price">7.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zYjAT2bcRWWk" style="text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zhqaEtaTOWK5" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zVv4z5l0sbW8" style="padding-bottom: 2.5pt; text-align: right" title="Outstanding and exercisable warrants, Exercise price">2.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zQGG1z3e9jXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">1,195,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_ziwSGqmCfg35" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.7 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_z2jYlPgnspp4" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding and exercisable warrants, number of warrants">2,320,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zNylnFUSjvn7" title="Outstanding and exercisable warrants, weighted average remaining contractual life">4.1 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1125000

<p id="xdx_894_ecustom--ScheduleOfWarrantModificationTableTextBlock_gL3SOWMTTB-NMUVT_zoHLKd1zu929" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"> SCHEDULE OF WARRANT MODIFICATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024 assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zmw2IXYCewR5" style="width: 18%; text-align: right" title="Warrants measurement input">106.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFgwX7vjAJPb" style="width: 18%; text-align: right" title="Warrants measurement input">106.6</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zoZeYxrcSVjg" style="text-align: right" title="Warrants measurement input">3.36</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zqLG9gNzUGFh" style="text-align: right" title="Warrants measurement input">3.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zBDZtyd1zwFf" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zdM6HQoxqj8k" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zkdibohEM16i" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z1nxFaHhzRRg" title="Remaining contractual term">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zbOsxcSvs9Rl" title="Warrants measurement input">5.50 – <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zXMKPACHYl1d" title="Warrants measurement input">7.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_znNXSZZDHUn" title="Warrants measurement input">5.50 – <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_z4PgvfKtokzi" title="Warrants measurement input">7.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230405__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember_zeLi79x3PVKk" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember_zECN6lpGtlqj" style="text-align: right" title="Common stock issuable under the warrants">1,125,000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_30B_134_zMxUvO0HEG0k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SCHEDULE OF WARRANT MODIFICATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issuance date assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2024 assumptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Volatility – range</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zN7SoEEbfmub" title="Warrants measurement input">72.1 - <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zK7ZLmSIBeIe" title="Warrants measurement input">101.1%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zz5ygxbFNQ03" title="Warrants measurement input">106.6</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zqNahVCEqHZ9" title="Warrants measurement input">4.25 – <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zdZGtRmuAJV8" title="Warrants measurement input">5.46%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zfD3CXhzCx1h" title="Warrants measurement input">3.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Dividend</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zpwZZ5WPe1kd" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zIwd5XranlOh" style="text-align: right" title="Warrants measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Remaining contractual term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zgrT1EzWveGe" title="Remaining contractual term">0.1 - <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zxYDuwPIqomc" title="Remaining contractual term">5.0 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zMZeekalmFWk" title="Remaining contractual term">4.7 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zdtwkS5JhCT1" title="Warrants measurement input">2.51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zJ4QyyuJWtB7" title="Warrants measurement input">2.51</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issuable under the warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240625__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zv7GdwH8X4Zk" style="text-align: right" title="Common stock issuable under the warrants">1,768,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zSdeSdGVjaKf" style="text-align: right" title="Common stock issuable under the warrants">1,195,219</td><td style="text-align: left"> </td></tr> </table>

106.0

106.6

3.36

3.58

P5Y

P3Y6M

5.50

7.50

5.50

7.50

1125000

1768227

573008

72.1

101.1

106.6

4.25

5.46

3.58

P0Y1M6D

P5Y

P4Y8M12D

2.51

1768227

1195219

<p id="xdx_891_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zo6yxLecsUYa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes information about shares issuable under all warrants outstanding during the nine months ended September 30, 2024: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" id="xdx_303_134_zlQk2a9nXgr2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SCHEDULE OF WARRANT ACTIVITY (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Vested Balance, December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zXNwRpREWwJ6" style="width: 18%; text-align: right" title="Warrants, vested, beginning balance">1,125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsWeightedAverageExercisePriceVested_iS_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_ztVbMaYgBjPc" style="width: 18%; text-align: right" title="Weighted average exercise price, vested, beginning balance">6.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zlL9NGj30Fdk" style="text-align: right" title="Warrants, granted">1,768,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zaXnL6eChbHi" style="text-align: right" title="Weighted average exercise price, granted">2.51</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_z9h9hpPs742" style="text-align: right" title="Warrants, exercised">(573,008</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zFPYLbl1Ykpc" style="text-align: right" title="Weighted average exercise price, exercised">(2.51</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Forfeited/cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_iN_di_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zwluoCa2mf21" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, forfeited/cancelled">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zrx5QD95w84c" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, forfeited/cancelled">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested Balance, September 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zLISlzRqJYHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants, vested, ending balance">2,320,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsWeightedAverageExercisePriceVested_iE_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zz1yLh2XcnCi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, vested, ending balance">4.44</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1125000

6.50

1768227

2.51

-573008

-2.51

2320219

4.44 0 <p id="xdx_89D_ecustom--SummaryOfRangeOfExercisePricesAndWightedAverageRemainingContractualLifeOfWarrantsTableTextBlock_zM6a3gvqo7Vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS <table cellpadding="0" cellspacing="0" id="xdx_300_134_zppADNVgwxIb" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF RANGE OF EXERCISE PRICES AND WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE OF WARRANTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Outstanding and exercisable warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zFTT0HZo6ov5" style="width: 30%; text-align: right" title="Outstanding and exercisable warrants, Exercise price">5.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zZuo67kX9v6f" style="width: 30%; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 30%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zl1hNqe5MOae" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zq3hhKTrvyPk" style="text-align: right" title="Outstanding and exercisable warrants, Exercise price">6.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zW103dJxYIV" style="text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_z1vLdj96EuW1" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zrFa3dgNfIR" style="text-align: right" title="Outstanding and exercisable warrants, exercise price">7.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zYjAT2bcRWWk" style="text-align: right" title="Outstanding and exercisable warrants, Number of warrants">375,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyThreePurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zhqaEtaTOWK5" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsExercisePrice_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zVv4z5l0sbW8" style="padding-bottom: 2.5pt; text-align: right" title="Outstanding and exercisable warrants, Exercise price">2.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zQGG1z3e9jXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding and exercisable warrants, Number of warrants">1,195,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_ziwSGqmCfg35" title="Outstanding and exercisable warrants, Weighted average remaining contractual life">4.7 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsNumberOfWarrants_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_z2jYlPgnspp4" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding and exercisable warrants, number of warrants">2,320,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWarrantsWeightedAverageRemainingContractualLife_dtY_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--TwoThousandTwentyFourPurchaseWarrantsMember_zNylnFUSjvn7" title="Outstanding and exercisable warrants, weighted average remaining contractual life">4.1 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5.50 375000 P3Y6M 6.50 375000 P3Y6M 7.50 375000 P3Y6M 2.51 1195219 P4Y8M12D 2320219 P4Y1M6D

NOTE 12. STOCKHOLDERS’ EQUITY 2023 Issuance of Restricted Common Stock On January 10, 2023, the board of directors approved the grant of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230110__20230110__srt--TitleOfIndividualAxis__custom--OfficersMember_zoHfFPYJ5ALb" title="Common stock issuance granted">22,500 shares of common stock to officers of the Company. <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230110__20230110__srt--TitleOfIndividualAxis__custom--OfficersMember_zoswIDoQq8h6" title="Vesting drescription">Such shares will generally vest over a period of one to five years on their respective anniversary dates in January through January 2028, provided that each grantee remains an officer or employee on such dates. Additionally, the board of directors approved the grant of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember_zH3fIq0AuUgb" title="Common stock issuance granted">12,500 restricted common shares to certain new employees of the Company. Such shares will generally vest over a period of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MinimumMember_zuCIickj7eTk" title="Vesting period::XDX::P1Y">one to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230110__20230110__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MaximumMember_zSQfaqDoPRl7" title="Vesting period">two years on their respective anniversary dates in January through January 2025, provided that each grantee remains an employee of the company on such dates. 2024 Issuance of Restricted Common Stock In January 2024, the board of directors approved the grant of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20240101__20240131__srt--TitleOfIndividualAxis__custom--OfficersMember_zRa4PnamH89a" title="Common stock issuance granted">55,000 shares of common stock to officers of the Company. <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20240101__20240131__srt--TitleOfIndividualAxis__custom--OfficersMember_z1vGU4D7SILg" title="Vesting drescription">Such shares will generally vest over a period of one to five years on their respective anniversary dates in January through January 2028, provided that each grantee remains an officer or employee on such dates. Additionally, the board of directors approved the grant of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20240101__20240131__srt--TitleOfIndividualAxis__custom--NewEmployeesMember_zUDdztMeeUgj" title="Common stock issuance granted">25,197 restricted common shares to certain new employees of the Company. Such shares will generally vest over a period of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20240101__20240131__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MinimumMember_z6Z9alK7Ptxi" title="Vesting period::XDX::P1Y">one to <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20240101__20240131__srt--TitleOfIndividualAxis__custom--NewEmployeesMember__srt--RangeAxis__srt--MaximumMember_z5H6RjHd1oLl" title="Vesting period">two years on their respective anniversary dates in January through January 2026, provided that each grantee remains an employee of the company on such dates. 2024 Private Placement Transaction On June 24, 2024, the Company entered into a private placement transaction (the “Private Placement”), pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) with certain institutional investors (the “Purchasers”) for aggregate gross proceeds of approximately $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn5n6_c20240624__20240624__us-gaap--TypeOfArrangementAxis__custom--TheSecuritiesPurchaseAgreementMember_zaanZLhGE9Ll" title="Proceeds from private placement">2.9 million, before deducting fees to the placement agent and other expenses payable by the Company in connection with the Private Placement. As part of the Private Placement, the Company issued an aggregate of 1,195,219 units and pre-funded units (collectively, the “Units”) at a purchase price of $2.51 per unit (less $0.0001 per pre-funded unit). Each Unit consists of (i) one share of common stock, par value $0.001 per share, of the Company (the “Common Stock”) (or one pre-funded warrant to purchase one share of Common Stock (the “Pre-Funded Warrants”)), (ii) one Series A warrant to purchase one share of Common Stock (the “Series A Warrant”) and (iii) one Series B warrant to purchase such number of shares of Common Stock as will be determined on the Reset Date and in accordance with the terms therein (the “Series B Warrant”, and together with the Series A Warrant, the “Warrants”). Cancellation of Restricted Stock During the nine months ended September 30, 2024 and 2023, the Company cancelled 51,072 and 3,625 shares due to termination of employees, respectively. Exercise of Prefunded Warrants During the nine months ended September 30, 2024, the prefunded warrants to purchase <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930__us-gaap--ClassOfWarrantOrRightAxis__custom--ExerciseOfPrefundedWarrantsMember_zRYCLmQrBhgl" title="Warrants exercised">573,008 shares of common stock were fully exercised. Reverse Stock Split On February 6, 2023, we filed a Certificate of Amendment to the Articles of Incorporation, as amended, with the Secretary of State of the State of Nevada to effect a 1-for-20 reverse stock split (the “Reverse Stock Split”) of the shares of our common stock. The Reverse Stock Split was effective as of time of filing. No fractional shares were issued in connection with the Reverse Stock Split. Any fractional shares of our Common Stock that would have otherwise resulted from the Reverse Stock Split were rounded up to the nearest whole number. In connection with the Reverse Stock Split, our board approved appropriate and proportional adjustments to all outstanding securities or other rights convertible or exercisable into shares of our Common Stock, including, without limitation, all preferred stock, warrants, options, and other equity compensation rights. All historical share and per-share amounts reflected throughout our condensed consolidated financial statements and other financial information in this Report have been adjusted to reflect the Reverse Stock Split as if the split occurred as of the earliest period presented. The par value per share of our common stock was not affected by the Reverse Stock Split. Noncontrolling Interests The Company owns a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NobilityHealthcareLLCMember_zAljkoVqDYK3">51% equity interest in its consolidated subsidiary, Nobility Healthcare. As a result, the noncontrolling shareholders or minority interest is allocated 49% of the income/loss of Nobility Healthcare which is reflected in the statement of (income) loss as “net (income) loss attributable to noncontrolling interests of consolidated subsidiary”. We reported net loss (income) attributable to noncontrolling interests of consolidated subsidiary of $<span id="xdx_901_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20240701__20240930__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_zGp8cnQ9W1m4" title="Net loss (income) attributable to noncontrolling interests">2,000,206 and $(<span id="xdx_90F_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20230701__20230930__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_zmb1vVonGWj7" title="Net loss (income) attributable to noncontrolling interests">29,360) for the three months ended September 30, 2024 and 2023, and $<span id="xdx_900_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20240101__20240930__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_zwM9ZktEGC7b" title="Net loss (income) attributable to noncontrolling interests">1,939,143 and $(<span id="xdx_905_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20230101__20230930__srt--OwnershipAxis__custom--NobilityHealthcareLLCMember_z1pXyIX3KPsg" title="Net loss (income) attributable to noncontrolling interests">228,624) for the nine months ended September 30, 2024 and 2023, respectively.

22500

12500

P2Y

55000

25197

P2Y

2900000

1195219

2.51

0.0001

0.001

51072

3625

573008

1-for-20 reverse stock split

0.51

0.49

2000206

29360

1939143

228624

<p id="xdx_808_eus-gaap--BusinessCombinationDisclosureTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zbUYQoEP8o0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 13. COUNTRY STAMPEDE ACQUISITION On March 1, 2024, Kustom 440, entered into an Asset Purchase Agreement (the “Acquisition Agreement”) with JC Entertainment, LLC, a Kansas limited liability company (“JC Entertainment”). Pursuant to the Acquisition Agreement, Kustom 440 acquired certain assets associated with a music entertainment event (“Country Stampede”), including all intellectual property arising out of and relating to Country Stampede (“Country Stampede Intellectual Property”) and certain contracts in which JC Entertainment is a party to host and operate the 2024 Country Stampede (the “Assumed Contracts”, and together with the Country Stampede Intellectual Property, the “Purchased Assets”). As consideration for acquiring the Purchased Assets, Kustom 440 paid JC Entertainment the aggregate purchase price amount $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240301__20240301__us-gaap--BusinessAcquisitionAxis__custom--JCEntertainmentLLCMember_zLiGYDz2XOs8" title="Acquisition purchase price">542,959, with the sum of $<span id="xdx_90F_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20240301__20240301__us-gaap--BusinessAcquisitionAxis__custom--JCEntertainmentLLCMember_zZVDSbRiG1vf" title="Payment to acquisition purchase price">400,000 paid at the time of closing (“Closing”), and the remainder to be paid on or before thirty days from the time of Closing. Kustom 440 shall receive a credit for all non-refunded festival ticket sales for the 2024 Country Stampede to be calculated immediately prior to Closing, and JC Entertainment shall be entitled to keep all ticket sale proceeds made and/or received prior to Closing. Kustom 440 shall be obligated, to the extent a refund is sought after Closing, to provide such refund, if appropriate, to the customer requesting a refund, and shall indemnify and hold harmless JC Entertainment from any and all claims, liabilities, costs, suits, or the like relating to such refund request. The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 11 of Regulation S-X, respectively, are not required to be presented. Under the acquisition method, the purchase price of the Country Stampede Acquisition has been allocated to the acquired tangible and identifiable intangible assets and assumed liabilities based on their estimated fair values at the time of the Country Stampede Acquisition. This allocation involves a number of assumptions, estimates, and judgments that could materially affect the timing or amounts recognized in our financial statements. The Country Stampede Acquisition was structured as an asset purchase; however the parties agreed to coordinate the election to invoke IRS Section 338(h)(10) relative to this transaction for tax purposes. Therefore, the excess purchase price over the fair value of net tangible assets acquired was recorded as goodwill, which will be amortized over 15 years for income tax filing purposes. Likewise, the other acquired assets were stepped up to fair value and is deductible for income tax purposes. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The purchase price of the Country Stampede Acquisition was allocated to tangible assets, goodwill, identifiable intangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the acquisition. The Company retained the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. The Company will continue to evaluate the fair value of the identified intangible assets. The preliminary estimated fair value of assets acquired, and liabilities assumed in the Country Stampede Acquisition were as follows: <p id="xdx_894_ecustom--ScheduleOfEstimatedFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zagOEv0OU081" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20240301__us-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zpeAT8b1tUPg" style="text-align: center">As allocated (Preliminary)</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 1, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired (provisional):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_zfp2rzEPpb1b" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zxR8SjjvXAVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired (Trademarks and trade names)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Goodwill_iI_pp0p0_zS86ZXKREOTl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,959</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zD2b3Dao5xV9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Liabilities assumed</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zQwE3NpNOkFb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zfBGejdDeGu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">542,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_zZe1MTUXRkwe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at Country Stampede Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesRetainedEscrowAmount_iNI_pp0p0_di_zbOsPxfXsJ6e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Cash paid subsequent to closing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142,959</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Country Stampede Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240301__20240301__us-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zAp8CV29Oxld" title="Acquisition purchase price">542,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date.

542959

400000

<p id="xdx_894_ecustom--ScheduleOfEstimatedFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zagOEv0OU081" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20240301__us-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zpeAT8b1tUPg" style="text-align: center">As allocated (Preliminary)</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 1, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets acquired (provisional):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_zfp2rzEPpb1b" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; padding-left: 10pt">Tangible assets acquired</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_pp0p0_zxR8SjjvXAVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Identifiable intangible assets acquired (Trademarks and trade names)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Goodwill_iI_pp0p0_zS86ZXKREOTl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,959</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zD2b3Dao5xV9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Liabilities assumed</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zQwE3NpNOkFb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Liabilities assumed pursuant to stock purchase agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_zfBGejdDeGu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Net assets acquired and liabilities assumed</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">542,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_zZe1MTUXRkwe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash paid at Country Stampede Acquisition date</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesRetainedEscrowAmount_iNI_pp0p0_di_zbOsPxfXsJ6e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Cash paid subsequent to closing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142,959</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Country Stampede Acquisition purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240301__20240301__us-gaap--BusinessAcquisitionAxis__custom--CountryStampedeAcquisitionMember_zAp8CV29Oxld" title="Acquisition purchase price">542,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

305000

300000

225959

288000

542959

400000

-142959

542959

NOTE 14. SEGMENT DATA The accounting guidance on Segment Reporting establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information of those segments to be presented in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Company’s Chief Executive Officer or “CODM”) in making decisions on how to allocate resources and assess performance. The Company’s three operating segments are Video Solutions, Revenue Cycle Management, and Entertainment, each of which has specific personnel responsible for that business and reports to the CODM. Corporate expenses capture the Company’s corporate administrative activities, is also to be reported in the segment information. The Company’s captive insurance subsidiary provides services to the Company’s other business segments and not to outside customers. Therefore, its operations are eliminated in consolidation and is not considered a separate business segment for financial reporting purposes. The Video Solutions Segment encompasses our law, commercial, and Shield™ divisions. This segment includes both service and product revenues through our subscription models offering cloud and warranty solutions, and hardware sales for video and health safety solutions. The Revenue Cycle Management Segment provides working capital and back-office services to a variety of healthcare organizations throughout the country, as a monthly service fee. The Entertainment Segment acts as an intermediary between ticket buyers and sellers within our secondary ticketing platform, ticketsmarter.com, and we also acquire tickets from primary sellers to then sell through various platforms. The Company’s corporate administration activities are reported in the corporate line item. These activities primarily include expense related to certain corporate officers and support staff, certain accounting staff, expense related to the Company’s Board of Directors, stock option expense for options granted to corporate administration employees, certain consulting expenses, investor relations activities, and a portion of the Company’s legal, auditing and professional fee expenses. Corporate identifiable assets primarily consist of cash, invested cash (if any), refundable income taxes (if any), and deferred income taxes. <p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zhxQ3PNXEgca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized financial information for the Company’s reportable business segments is provided for the indicated periods and as of September 30, 2024, and 2023: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240701__20240930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRgKj8r5p5H2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230701__20230930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPvredhJz4Gh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXtPKYb3HKcb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20230930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3TdyWgfFSg2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net Revenues:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zG36s3qPARng" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,196,362</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,797,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,500,325</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,596,300</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zrspmen14IT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,601,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636,543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,745</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,142,904</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zNCsnEXU9skg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,253,557</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,903,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,096,227</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,575,315</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zaD1NYziVka5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Net Revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,051,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,337,699</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,197,297</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,314,519</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross Profit:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zzg6NsZBNMTj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">769,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">426,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,622,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,740,397</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_z7joSokmpKm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">666,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">625,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,731,860</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,203,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zKRNQke0Zvjg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">304,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">174,240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149,386</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,564,361</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zaerY02jklW3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Gross Profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,739,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,226,149</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,503,804</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,507,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating Income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zT9en3Am1IL8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(89,055</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,311,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,909,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,639,316</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zCU9wSxSON98" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,085,224</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,955,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zQz10f8BepVa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Entertainment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,516,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,256,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,987,415</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,818,617</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zyj4jYRROUKe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Corporate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,691,086</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,623,421</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,083,070</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,102,631</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OperatingIncomeLoss_zNTKgI2sTtL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Operating Income (Loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7,382,299</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,148,043</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(14,935,492</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(16,261,554</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Depreciation and Amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zackAPV6QQM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">219,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">520,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">629,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zNvGp5MzxYa9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,735</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zg8Sj1JyoKl3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">339,265</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">319,302</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">977,112</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">957,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zxaAjlU2EyLd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Depreciation and Amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">499,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">565,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,578,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,656,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Assets (net of eliminations):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zc1ecAvzoMA7" style="width: 20%; text-align: right" title="Total Identifiable Assets">16,876,673</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zu5APMonU6d5" style="width: 20%; text-align: right" title="Total Identifiable Assets">26,396,559</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zp1u5HegOE6e" style="text-align: right" title="Total Identifiable Assets">1,969,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_z2z7YU4dTjd6" style="text-align: right" title="Total Identifiable Assets">2,260,376</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Entertainment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zFt86lEKeoih" style="text-align: right" title="Total Identifiable Assets">6,037,666</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zAK5qgkYowjh" style="text-align: right" title="Total Identifiable Assets">6,324,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Corporate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z62rBP5H1Xxh" style="border-bottom: Black 1pt solid; text-align: right" title="Total Identifiable Assets">7,379,605</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z0ALbp2Gjmub" style="border-bottom: Black 1pt solid; text-align: right" title="Total Identifiable Assets">12,047,663</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Identifiable Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IdentifiableAssets_iI_c20240930_zoYl4mS7AD1d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total identifiable assets">32,263,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--IdentifiableAssets_iI_c20231231_zva5CEGGCNhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total identifiable assets">47,028,809</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The segments recorded noncash items effecting the gross profit and operating income (loss) through the established inventory reserves based on estimates of excess and/or obsolete current and non-current inventory. The Company recorded a reserve for excess and obsolete inventory in the video solutions segment of $4,144,749 and a reserve for the entertainment segment of $78,241 as of September 30, 2024. The segment net revenues reported above represent sales to external customers. Segment gross profit represents net revenues less cost of revenues. Segment operating income, which is used in management’s evaluation of segment performance, represents net revenues, less cost of revenues, less all operating expenses. Identifiable assets are those assets used by each segment in its operations. Corporate assets primarily consist of cash, property, plant and equipment, accounts receivable, inventories, and other assets.

<p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zhxQ3PNXEgca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized financial information for the Company’s reportable business segments is provided for the indicated periods and as of September 30, 2024, and 2023: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240701__20240930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRgKj8r5p5H2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230701__20230930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPvredhJz4Gh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXtPKYb3HKcb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20230930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3TdyWgfFSg2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net Revenues:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zG36s3qPARng" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,196,362</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,797,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,500,325</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,596,300</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zrspmen14IT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,601,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636,543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,745</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,142,904</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zNCsnEXU9skg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,253,557</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,903,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,096,227</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,575,315</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zaD1NYziVka5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Net Revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,051,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,337,699</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,197,297</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,314,519</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross Profit:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zzg6NsZBNMTj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">769,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">426,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,622,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,740,397</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_z7joSokmpKm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">666,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">625,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,731,860</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,203,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zKRNQke0Zvjg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">304,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">174,240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149,386</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,564,361</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zaerY02jklW3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Gross Profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,739,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,226,149</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,503,804</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,507,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating Income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zT9en3Am1IL8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(89,055</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,311,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,909,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,639,316</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zCU9wSxSON98" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,085,224</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,955,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zQz10f8BepVa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Entertainment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,516,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,256,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,987,415</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,818,617</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zyj4jYRROUKe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Corporate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,691,086</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,623,421</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,083,070</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,102,631</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OperatingIncomeLoss_zNTKgI2sTtL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Operating Income (Loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7,382,299</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,148,043</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(14,935,492</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(16,261,554</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Depreciation and Amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zackAPV6QQM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Video Solutions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">219,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">520,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">629,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zNvGp5MzxYa9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,735</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zg8Sj1JyoKl3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">339,265</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">319,302</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">977,112</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">957,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zxaAjlU2EyLd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Depreciation and Amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">499,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">565,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,578,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,656,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Assets (net of eliminations):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left; padding-left: 10pt">Video Solutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zc1ecAvzoMA7" style="width: 20%; text-align: right" title="Total Identifiable Assets">16,876,673</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--VideoSolutionsMember_zu5APMonU6d5" style="width: 20%; text-align: right" title="Total Identifiable Assets">26,396,559</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Revenue Cycle Management</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_zp1u5HegOE6e" style="text-align: right" title="Total Identifiable Assets">1,969,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RevenueCycleManagementMember_z2z7YU4dTjd6" style="text-align: right" title="Total Identifiable Assets">2,260,376</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Entertainment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zFt86lEKeoih" style="text-align: right" title="Total Identifiable Assets">6,037,666</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EntertainmentSegmentMember_zAK5qgkYowjh" style="text-align: right" title="Total Identifiable Assets">6,324,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Corporate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IdentifiableAssets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z62rBP5H1Xxh" style="border-bottom: Black 1pt solid; text-align: right" title="Total Identifiable Assets">7,379,605</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IdentifiableAssets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z0ALbp2Gjmub" style="border-bottom: Black 1pt solid; text-align: right" title="Total Identifiable Assets">12,047,663</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total Identifiable Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IdentifiableAssets_iI_c20240930_zoYl4mS7AD1d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total identifiable assets">32,263,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--IdentifiableAssets_iI_c20231231_zva5CEGGCNhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total identifiable assets">47,028,809</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1196362

1797348

4500325

5596300

1601792

1636543

4600745

5142904

1253557

2903808

6096227

11575315

4051711

6337699

15197297

22314519

769063

426795

1622558

1740397

666723

625114

1731860

2203220

304188

174240

149386

1564361

1739974

1226149

3503804

5507978

-89055

-1311143

-1909246

-4639316

-4085224

43202

-3955761

299010

-1516934

-1256681

-3987415

-2818617

-1691086

-2623421

-5083070

-9102631

-7382299

-5148043

-14935492

-16261554

133246

219955

520970

629677

26735

26328

80164

69066

339265

319302

977112

957884

499246

565585

1578246

1656627

16876673 26396559 1969225 2260376 6037666 6324211 7379605 12047663 32263169 47028809

4144749

78241

NOTE 15. RELATED PARTY TRANSACTIONS Transactions with Managing Member of Nobility Healthcare The Company accrued reimbursable expenses payable to Nobility, LLC totalling $294,715 and $404,483 as of September 30, 2024 and $265,241 as of December 31, 2023 and management fees in accordance with the operating agreement of $<span id="xdx_906_eus-gaap--ManagementFeeExpense_c20240701__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_zlKHCZdY0Xz9">6,877 as of September 30, 2024 and $<span id="xdx_902_eus-gaap--ManagementFeeExpense_c20230701__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_zy0qaZcQK2Z9">36,502 as of December 31, 2023. The Company recorded management fees of $<span id="xdx_90C_eus-gaap--PaymentForManagementFee_c20240101__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_zRbYD7Z59uwi">29,280 and $<span id="xdx_900_eus-gaap--PaymentForManagementFee_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NobilityLLCMember__us-gaap--TypeOfArrangementAxis__custom--OperatingAgreementMember_z3LebasPEgv8">20,062 for the nine months ended September 30, 2024 and 2023. Transactions with Related Party of TicketSmarter On September 22, 2023, a trust, the beneficiaries of which are TicketSmarter’s Chief Executive Officer and his spouse, made a loan in the amount of $2,325,000 to TicketSmarter to support TicketSmarter’s operations. On October 2, 2023 an additional $<span id="xdx_90F_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_c20231002__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zX2w2X5FaTR3" title="Business combination, contingent consideration, asset">375,000 was advanced to Ticketsmarter. The transaction was recorded as a related party note payable (the “TicketSmarter Related Party Note”). The TicketSmarter Related Party Note bears interest of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230922__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zWGVFGqfOM7k" title="Interest rate">13.25% per annum with repayment beginning January 2, 2024. As of September 30, 2024, the entire TicketSmarter Related Party note is $2,700,000, is classified as current, with an accrued interest balance of $384,545. The use of proceeds of the TicketSmarter Related Party Note was to resolve numerous outstanding payables at a discounted rate, the discount received to resolve such outstanding payables is recognized as a gain on extinguishment of liabilities on the statement of operations. Additionally, these negotiations relieved TicketSmarter of numerous future obligations following fiscal year 2023. Company Related Party Note On August 22, 2024, Digital Ally’s Chief Executive Officer, made a loan in the amount of $100,000 to the Company to support its operations. The transaction was recorded as a related party note payable (the “Company Related Party Note”). The Company Related Party Note bears interest at the prime Rate (8.00% as of September 30, 2024) per annum with repayment due on demand. As of September 30, 2024, the entire Company Related Party note of $100,000, is classified as current, with an accrued interest balance of $854.

294715 404483 265241

6877

36502

29280

20062

2325000

375000

0.1325

2700000

384545

NOTE 16. SUBSEQUENT EVENTS Default and Reservation Letter On March 1, 2024, the Company entered into a Note Purchase Agreement (the “Agreement”), by and between the Company and its wholly-owned subsidiary of the Company (the “Borrowers”), and Mosh Man, LLC, (the “Purchaser”), pursuant to which the Borrowers issued to the Purchaser a Senior Secured Promissory Note (the “Original Note”), as modified pursuant to a Letter Agreement dated July 13, 2024, as further modified by a Letter Agreement dated September 12, 2024, and as further modified pursuant to an Amended and Restated Promissory Note, dated September 25, 2024 (the “Amended Note”, and together with the Original Note, the “Note”). In connection with the Agreement, the Borrowers entered into a security agreement by and between the Borrowers, as grantor, and the Purchaser, as grantee. On October 22, 2024, the Company received a Default and Reservation Letter (the “Default Notice”) from counsel for the administrative agent for the Note, (i) notifying the Company that it is in default under the Note for, among other reasons, failing to make a $<span id="xdx_90A_eus-gaap--RepaymentsOfDebt_c20241022__20241022__us-gaap--TypeOfArrangementAxis__custom--DefaultNoticeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPEY5bdwQaT2" title="Payment of debt">100,000 payment that was due on October 10, 2024, (ii) accelerating all principal and interest payments due under the Note, and (iii) demanding the Borrowers enter into a lockbox control agreement within ten (10) business days of the date of the Default Notice. As of the date of the Default Notice, the outstanding obligation of the Company under the Note was approximately $<span id="xdx_90E_eus-gaap--LongTermDebt_iI_c20241022__us-gaap--TypeOfArrangementAxis__custom--DefaultNoticeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0p3hwM8mU82" title="Debt outstanding obligation">1,600,000. On October 24, 2024, the Company received a Notice of UCC Article 9 Public Sale (the “Sale Notice”) from counsel to the administrative agent for the Note notifying the Company that it intended to conduct a public sale of the collateral securing the Company’s obligations under the Note and Security Agreement on November 5, 2024. As further described below, the Company raised sufficient funds through a private placement which closed on November 7, 2024, to repay the Note in full. The Company’s full repayment of the outstanding obligations under such promissory note effectively cured all defaults under the Agreement and terminated the public sale process of the collateral securing the Borrowers’ obligations thereunder. Securities Purchase Agreement On November 6, 2024, the Company entered into a Securities Purchase Agreement (the “SPA”) with certain institutional investors (the “Purchasers”), pursuant to which the Company agreed to issue and sell to such Purchasers, in a private placement transaction, (i) senior secured promissory notes in aggregate principal amount of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxGLWAVUbdje" title="Issuance of stock, value">3,600,000 (the “Notes”), and (ii) <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfOSmkb5zG5d" title="Issuance of stock, shares">808,377 shares (the “Commitment Shares”) of the Company’s common stock, for aggregate gross proceeds of approximately $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn5n6_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWC7llRbugDi" title="Proceeds from private placement">3.0 million, before deducting placement agent fees and other offering expenses payable by the Company. This private placement closed on November 7, 2024 (the “Closing Date”). Pursuant to the SPA, the Company was required to use approximately $<span id="xdx_909_ecustom--NetProceedsFromIssuanceOfPrivatePlacement_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcTjTlhCHsTi" title="Net proceeds from private placement">2,015,623 of the net proceeds from the private placement to pay, in full, all liabilities, obligations and indebtedness owing by the Company and its subsidiary, Kustom Entertainment, Inc., to Mosh Man, LLC (the “Borrower”). The Company’s full repayment of the outstanding obligations under such promissory note effectively cured all defaults under the promissory note and terminated the public sale process of the collateral securing the Borrowers’ obligations thereunder. The Company anticipates that the remaining net proceeds from the Private Placement after repayment of the Mosh Man promissory note, and after deducting placement agent fees and other offering expenses, will meet the Company’s capital needs for approximately three months, subsequent to which the Company anticipates that it will need to raise additional funds to implement its business plan and to service its ongoing operations. The Company also anticipates pursuing the sale of its video solutions business in the short term. Pursuant to the SPA, the Company is required to file within 30 days of the Closing Date a registration statement with the SEC for a public offering and use its reasonable best efforts to pursue and consummate a follow-on financing transaction within 90 days of the Closing Date. The proceeds of the public offering shall be first used for the repayment of the principal amounts of the Notes. The Company is also required to file within 30 days of the Closing Date a registration statement on Form S-1 (or other appropriate form if the Company is not then S-1 eligible) providing for the resale by the Purchasers of the Commitment Shares issued under the SPA. The Company is required to use commercially reasonable efforts to cause such registration statement to become effective within 60 days following the filing thereof and to keep such registration statement effective at all times until no Purchaser owns any Commitment Shares. Furthermore, pursuant to the SPA, the Company was required to complete the following: (i) the Company’s board of directors shall approve an amendment to the Company’s bylaws setting the quorum required for a special meeting of stockholders to one-third of all stockholders entitled to vote at such special meeting and (ii) the Company shall file with the SEC a preliminary proxy statement on Schedule 14A announcing a meeting of stockholders for the purpose of approving the Series A and Series B warrants issued by the Company on June 25, 2024. Senior Secured Promissory Notes The Notes mature ninety (90) days following their issuance date (the “Maturity Date”) and shall accrue no interest unless and until an Event of Default (as defined in the Notes) has occurred, in which case interest shall accrue at a rate of 14% per annum during the pendency of such Event of Default. In addition, upon customary Events of Default, the Purchasers may require the Company to redeem all or any portion of the Notes in cash with a 125% redemption premium. The Purchasers may also require the Company to redeem all or any portion of the Notes in cash upon a Change of Control, as defined in the Notes, at the prices set forth therein. Upon a Bankruptcy Event of Default (as defined in the Notes), the Company shall immediately pay to the Purchasers an amount in cash representing 100% of all outstanding principal, accrued and unpaid interest, if any, in addition to any and all other amounts due under the Notes, without the requirement for any notice or demand or other action by the Purchaser or any other person. If the Company engages in one or more subsequent financings while the Notes are outstanding, the Company will be required to use at least 100% of the gross proceeds of such financing to redeem all or any portion of the Notes outstanding. The Company may also prepay the Notes in whole or in part at any time or from time to time. The Notes also contain customary representations and warranties and covenants of each of the parties. Subject to certain exceptions, the Notes are secured by a first lien and continuing security interest in and to the Collateral (as defined in the Notes). Notice of Failure to Satisfy a Continued Listing Rule On November 25, 2024, the Company received a notice (the “Notice”) from the Nasdaq Stock Market LLC, which indicated that, as a result of the Company’s delay in filing its Quarterly Report on Form 10-Q for the period ended September 30, 2024, the Company was not in compliance with Nasdaq Listing Rule 5250(c)(1), which requires Nasdaq-listed companies to timely file all required periodic financial reports with the U.S. Securities and Exchange Commission. The Notice states that the Company has until January 24, 2025, to submit to Nasdaq an update to its plan to regain compliance with the Rule. The Notice also indicates that any additional exception to allow the Company to regain compliance with all delinquent filings will be limited to up to 180 calendar days from the due date of the Initial Delinquent Filing, or until May 19, 2025. The Notice has no immediate effect on the listing of the Company’s securities on Nasdaq. The Company continues to work diligently to complete its Quarterly Report and plans to file its Quarterly Report as promptly as possible to regain compliance with the Rule. December 20, 2024, the Company received a written notification from The Nasdaq Stock Market LLC indicating that the Company was not in compliance with Nasdaq Listing Rule 5550(a)(2) (the “Minimum Bid Price Requirement”), as the Company’s closing bid price for its common stock was below $1.00 per share for the prior thirty (30) consecutive business days. The Company has been granted a 180-calendar day compliance period, or until June 18, 2025, to regain compliance with the Minimum Bid Price Requirement. If the Company is not in compliance by June 18, 2025, the Company may be afforded a second 180-calendar day compliance period. If the Company does not regain compliance within such compliance period, including any granted extensions, its common stock may be subject to delisting, which delisting may be appealed to a Nasdaq hearings panel. Common Stock Warrant Reset On June 24, 2024, the Company entered into a private placement transaction as previously described in NOTE 12. STOCKHOLDERS’ EQUITY (the “June 2024 Private Placement”). As part of the June 2024 Private Placement, the Company issued an aggregate of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240624__20240624__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentyFourPrivatePlacementMember_zYOQ53UK1owa" title="Issuance of stock, shares">1,195,219 units and pre-funded units at a purchase price of $2.51 per unit (less $0.00001 per pre-funded unit). Each Unit consisted of (i) one share of common stock, par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240624__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentyFourPrivatePlacementMember_zylo9NAAXUOg" title="Common stock, par value">0.001 per share, of the Company (the “Common Stock”) (or one pre-funded warrant to purchase one share of Common Stock), (ii) one Series A warrant to purchase one share of Common Stock (the “Series A Warrant”) and (iii) one Series B warrant to purchase such number of shares of Common Stock as will be determined on the Reset Date (as defined below) and in accordance with the terms therein. The Pre-Funded Warrants were immediately exercisable at an exercise price of $0.0001 per share of Common Stock and were fully exercised in August 2024. The Series A Warrants became issued and exercisable on and after the date Stockholder Approval was obtained, has an initial exercise price of $2.51 per share of Common Stock and a term of 5 years after the date that the Company obtains Stockholder Approval. Such Stockholder Approval was obtained at the annual meeting of shareholders held on December 17, 2024 as described below. The Series A and B Warrants are now issued and exercisable at any time after the date Stockholder Approval was obtained (December 17, 2024). Both the Series A and B warrants are subject to price and quantity resets based on the lowest daily weighted average trading price of the shares of Common Stock during a period of 20 trading days, subject to a pricing reset floor of $<span id="xdx_901_eus-gaap--DerivativeFloorPrice_iI_pid_uUSDPShares_c20241217__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZRXRU07GBTj" title="Floor reset price per share">0.502 per share of Common Stock. Based on the Stockholder Approval date of December 17, 2024 and the weighted average trading price experienced, the Series A and B warrants both reset to the floor price of $<span id="xdx_900_eus-gaap--DerivativeFloorPrice_iI_pid_uUSDPShares_c20241217__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFuTPEo5cZyg" title="Floor reset price per share">0.502 per share and the number of shares underlying the Series A Warrants and Series B Warrants were reset to approximately <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20241217__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesAWarrantsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTv2KdLWuMAl" title="Number of warrants outstanding">5,976,095 shares and <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20241217__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesBWarrantsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2otLDKF55Z8" title="Number of warrants outstanding">4,780,877 shares, respectively. Both the Series A and B warrants are now fully issued and exercisable subsequent to <span id="xdx_901_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20241217__20241217__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCqZPKd1gcf7" title="Warrants exercisable date">December 17, 2024. Common Stock Issuance The Company issued 698,000 shares of common stock subsequent to September 30, 2024, upon the exercise of common stock purchase Series B warrants. On November 6, 2024, the Company entered into a SPA with certain institutional investors, pursuant to which the Company issued to such institutional investors, in a private placement transaction, (i) senior secured promissory notes in aggregate principal amount of $3,600,000, and (ii) 808,377 shares of the Company’s common stock, for aggregate gross proceeds of approximately $3.0 million. Termination of Material Definitive Agreement. On June 1, 2023, the Company and its wholly owned subsidiary Kustom Entertainment, Inc. (“Kustom”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Clover Leaf Capital Corp., (“Clover Leaf”), and their subsidiary whereby Kustom and Clover Leaf would merge. On November 7, 2024, pursuant to provisions of the Merger Agreement, the Company, Clover Leaf, and related entities the parties entered into a Mutual Termination and Release Agreement (the “Termination Agreement”) to terminate the Merger Agreement. As a result of the Termination Agreement, the Merger Agreement was fully terminated and is of no further force and effect. Amendments to Company Bylaws On November 6, 2024, the Company adopted Amendment No. 1 to its Corporate Bylaws with the approval of the Company’s board of directors. <span id="xdx_90E_ecustom--StockIssuedAndOutstandingDescription_c20241106__20241106__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zXLu6UlBUHN8" title="Stock issued and outstanding description">The Bylaws were amended to reduce the quorum requirement at any meeting of the Company’s stockholders to thirty-three and one-third percent (33 1/3%) of the stock issued and outstanding and entitled to vote at such meeting. Annual Meeting The Company held its annual meeting of stockholders (the “Annual Meeting”) on December 17, 2024 for the following purpose: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To elect four directors;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To ratify the appointment of RBSM LLP as our independent registered public accounting firm;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve the transactions contemplated by the securities purchase agreement, entered into as of June 24, 2024, by and between the Company and investors, including, the issuance of <span id="xdx_900_ecustom--CommonStockIssuancePercentage_pid_dp_c20241216__20241216__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhnVlgVZp3c1" title="Common stock issuance percentage">20% or more of our outstanding shares of common stock, par value $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20241216__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRjQAvJpnZth" title="Common stock, par value">0.001 per share (the “Common Stock”) upon (i) exercise of Series A Common Stock Purchase Warrant; and (ii) exercise of Series B Common Stock Purchase Warrant, each dated <span id="xdx_907_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20241216__20241216__us-gaap--StatementEquityComponentsAxis__custom--SeriesACommonStockPurchaseWarrantMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGE3VAK8ibc3" title="Exercise of warrant"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20241216__20241216__us-gaap--StatementEquityComponentsAxis__custom--SeriesBCommonStockPurchaseWarrantMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEVsrU62HG2f" title="Exercise of warrant">June 25, 2024; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve a proposal to authorize the board of directors of the Company, in its sole and absolute discretion, and without further action of the stockholders, to file an amendment to our articles of incorporation, to effect a reverse stock split of our issued and outstanding Common Stock at a ratio to be determined by the Board, <span id="xdx_907_eus-gaap--StockholdersEquityReverseStockSplit_c20241216__20241216__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znI55D9D1wL8" title="Reverse stock split">ranging from one-for-five (1:5) to one-for-twenty (1:20), with such reverse stock split to be effected at such time and date, if at all, as determined by the Board in its sole discretion, but no later than December 16, 2025, when the authority granted in this proposal to implement the reverse stock split would terminate. All of the above matters were approved by the stockholders at the Annual Meeting on December 17, 2024. As a result, the Notice of Failure to Satisfy a Continued Listing Rule described in NOTE 9. COMMITMENTS AND CONTINGENCIES has been cured with the election of four members to serve on our Board of Directors at the Annual Meeting on December 17, 2024. </td></tr> </table> *************************************

100000

1600000

3600000

808377

3000000.0

2015623 The Notes mature ninety (90) days following their issuance date (the “Maturity Date”) and shall accrue no interest unless and until an Event of Default (as defined in the Notes) has occurred, in which case interest shall accrue at a rate of 14% per annum during the pendency of such Event of Default. In addition, upon customary Events of Default, the Purchasers may require the Company to redeem all or any portion of the Notes in cash with a 125% redemption premium. The Purchasers may also require the Company to redeem all or any portion of the Notes in cash upon a Change of Control, as defined in the Notes, at the prices set forth therein. Upon a Bankruptcy Event of Default (as defined in the Notes), the Company shall immediately pay to the Purchasers an amount in cash representing 100% of all outstanding principal, accrued and unpaid interest, if any, in addition to any and all other amounts due under the Notes, without the requirement for any notice or demand or other action by the Purchaser or any other person. 1

1.00

1195219

2.51

0.00001

0.001

0.0001

2.51

P5Y

0.502

5976095

4780877

2024-12-17

698000

3600000

808377

3000000.0

The Bylaws were amended to reduce the quorum requirement at any meeting of the Company’s stockholders to thirty-three and one-third percent (33 1/3%) of the stock issued and outstanding and entitled to vote at such meeting. 0.20

0.001

2024-06-25

ranging from one-for-five (1:5) to one-for-twenty (1:20)