Discontinued Operations (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Schedule of Disposal Groups, Including Discontinued Operations

Assets and liabilities related to Craft C+P were as follows:

(Dollars in thousands)	September 30, 2024		December 31, 2023
Assets
Current assets:
Cash	$	135	$	96
Trade receivables, net		756		396
Inventories		1,071		526
Prepaid expenses and other current assets		678		250
Total current assets		2,640		1,268
Property and equipment, net		4,156		4,598
Right-of-use assets		1,415		1,923
Intangible assets, net		517		827
Other assets, net		210		321
Total Assets	$	8,938	$	8,937
Liabilities
Current liabilities:
Accounts payable	$	2,130	$	1,014
Accrued liabilities		266		110
Deferred revenue		42		88
Current portion of lease liabilities		686		665
Total current liabilities		3,124		1,877
Lease liabilities, net of current portion		843		1,366
Total liabilities	$	3,967	$	3,243

Income and expense related to Craft C+P were as follows for the nine months ended September 30, 2024 and 2023:

(Dollars in thousands)	2024			2023
Sales	$	6,775		$	5,637
Less customer programs and excise taxes		117			79
Net sales		6,658			5,558
Cost of sales		6,322			5,378
Gross profit		336			180
Operating expenses:
Sales and marketing expenses		45			81
General and administrative expenses		2,355			2,103
Gain on disposal of property and equipment		(195	)		(171	)
Total operating expenses		2,205			2,013
Loss from operations		(1,869	)		(1,833	)
Other income (expense), net
Interest expense		-			(12	)
Other income		3			33
Total other income, net		3			21
Loss before income taxes		(1,866	)		(1,812	)
Provision for income taxes		-			-
Net loss	$	(1,866	)	$	(1,812	)

Beeline Financial Holdings Inc [Member]

Schedule of Assets or Liabilities Measured at Fair Value Recurring Basis

A roll forward of the level 3 valuation financial instruments is as follows:

	September 30, 2024						December 31, 2023
Description	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
Interest rate lock derivative	$	-	$	-	$	62,796	$	-	$	-	$	57,505

Assets or liabilities measured at fair value or a recurring basis were as follows at December 31, 2023 and 2022:

	2023						2022
Description	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
Mortgage loans held for sale	$	-	$	2,301,012	$	-	$	-	$	3,022,969	$	-
Interest rate lock derivative	$	-	$	-	$	57,505	$	-	$	-	$	30,757

Schedule of Roll Forward For Valuation of Financial Instruments

	For the Nine Months Ended September 30,
	2024		2023
Balance at beginning of period	$	57,505	$	30,757
Change in fair value included in derivative expense (income)		5,291		-
Balance at end of period	$	62,796	$	30,757

A roll forward of the level 3 valuation financial instruments was as follows:

	For the years ended December 31,
Balance at beginning of year	2023		2022
Initial valuation	$	30,757	$	-
Change in fair value in gain on sale of loans, net		26,748		30,757
Balance at end of year	$	57,505	$	30,757