NATURE OF OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2023

NATURE OF OPERATIONS

Schedule of impact of the restatements on previously reported consolidated balance sheet, statement of operations, and cash flows

	Year Ended December 31, 2022
	Previously
	Reported		Adjustment		As Restated
Assets:
Cash	$	15,460,469	$	—	$	15,460,469
Marketable Securities		1,856		—		1,856
AR, Net		702,257		(23,585)		678,672	(c)
Other Current Assets		1,953,756		(649,455)		1,304,301	(d) (f)
Total Current Assets	$	18,118,338	$	(673,040)	$	17,445,298
PPE	$	109,141	$	—	$	109,141
Investments - Warrants		1,496,701		(1,289,806)		206,895	(a)
Investments - Stock		6,479,340		1,464,477		7,943,817	(b)
Investment - Collectibles		3,072,227		(87,528)		2,984,699	(g)
Investments - RE		2,136,628		—		2,136,628
Intangible Assets		20,000		—		20,000
Other Assets		66,603		—		66,603
Total Assets	$	31,498,978	$	(585,897)	$	30,913,081
Liabilities:
AP	$	(284,371)	$	—	$	(284,371)
Accrued Liabilities		(1,760,920)		(1,024,580)		(2,785,500)	(e)
Deferred Revenue		(2,715,422)		—		(2,715,422)
Total Current Liabilities	$	(4,760,713)	$	(1,024,580)	$	(5,785,293)
Equity:
Series A Preferred	$	(5,286,667)	$	—	$	(5,286,667)
Series T Preferred		(983,634)		—		(983,634)
Series Seed Preferred		(1,706,756)		—		(1,706,756)
Common Stock		(332)		—		(332)
APIC		(45,639,151)		213,548		(45,425,603)	(f)
NCI		13,251		—		13,251
Retained Earnings		26,865,024		1,396,929		28,261,953
Total Equity	$	(26,738,265)	$	1,610,477	$	(25,127,788)

	Year Ended December 31, 2022
	Previously
	Reported		Adjustment		As Restated
Revenue	$	(24,360,685)	$	—	$	(24,360,685)
Cost of Revenue		6,368,629		682,269		7,050,898	(e)
G&A		8,723,615		881,760		9,605,375	(c) (d)
Sales and Marketing		12,478,887		7,571		12,486,458	(c) (e)
R&D		4,667,593		—		4,667,593
Change in fair value - warrants		169,520		1,289,806		1,459,326	(a)
Impairment - shares		21,863		(1,464,477)		(1,442,614)	(b)
Other Income/Expense		(188,684)		—		(188,684)
Income taxes		63,563	$	—	$	63,563
Net Loss	$	7,944,301		1,396,929		9,341,230