SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of assets and liabilities that are measured at fair value

	Level 1		Level 2		Level 3		Total
Marketable securities		—		1,856		—		1,856
Investment - warrants		—		—		195,487		195,487
Investment - stock		294,179		—		8,775,186		9,069,365
Non-Fungible Token ("NFT")		631		—		—		631
	$	294,810	$	1,856	$	8,970,673	$	9,267,339

	Level 1		Level 2		Level 3		Total
Marketable securities		—		1,856		—		1,856
Investment - warrants		—		—		195,487		195,487
Investment - stock		381,897		—		8,241,315		8,623,212
Non-Fungible Token ("NFT")		730		—		—		730
	$	382,627	$	1,856	$	8,436,802	$	8,821,285

Schedule of additional information about transfers in and out of Level 3 assets measured at fair value

	Investments-
	Warrants
Fair value at December 31, 2023	$	195,487
Receipt of warrants		—
Change in fair value of warrants		—
Fair value at September 30, 2024	$	195,487

Schedule of range of variables used in valuing Level 3 warrant assets

	2024
Expected life (years)		1.42 - 3.58
Risk-free interest rate		3.84 - 3.84	%
Expected volatility		36.0 - 102.0	%
Annual dividend yield		0	%
Underlying share values	$	0.30 – $100.00
Strike Prices	$	0.30 – $100.00

Schedule of breakdown of the StartEngine private assets held by industry

Industry		Investment
AI Chips	$	1,717,081
Fintech		280,579
Sales Technology		722,543
Fusion Power		40,191
AI Software		1,436,681
Consumer Goods		457,650
Medical Technology		257,500
Total	$	4,912,225

Schedule of breakdown of the types of collectibles and their value held

	Period Ended September 30,		Period Ended December 31,
	2024		2023
Wine	$	298,534	$	278,360
Trading Cards		466,484		466,484
Artwork		1,322,942		1,322,942
Comic Books		324,477		324,477
NFT		631		730
Watches		53,128		53,128
Total collectibles	$	2,466,196	$	2,446,121

Schedule of disaggregation of revenues

	Three Months		Three Months				Nine Months		Nine Months
	Ended September 30,		Ended September 30,				Ended September 30,		Ended September 30,
	2024		2023		$ Change		2024		2023			$ Change
Regulation Crowdfunding platform fees	$	1,477,360	$	3,169,997	$	(1,692,637)	$	6,738,697	$	8,371,641	$	(1,632,944)
Regulation A commissions		802,539		255,403		547,136		1,320,146		951,947		368,199
StartEngine Premium		504,500		739,380		(234,880)		1,488,000		2,238,625		(750,625)
StartEngine Secure		379,320		428,772		(49,452)		917,708		1,182,067		(264,359)
StartEngine Private		5,011,080		—		5,011,080		16,496,643		—		16,496,643
Venture Club (formerly OWNers Bonus) revenue		1,328,000		1,067,649		260,351		4,050,919		2,751,322		1,299,597
Other service revenue		76,193		40,716		35,477		191,087		164,559		26,528
Total revenues	$	9,578,992	$	5,701,917	$	3,877,075	$	31,203,200	$	15,660,161	$	15,543,039

Schedule of calculation of weighted average shares outstanding - diluted

	September 30,
	2024
Weighted average shares outstanding - basic	698,097,492
Weighted average shares outstanding - diluted	698,097,492
	September 30,
	2023
Weighted average shares outstanding - basic	680,702,639
Weighted average shares outstanding - diluted	680,702,639