Accounting Policies [Abstract]

Schedule of consolidated statements of operations and comprehensive loss


	For the Year Ended
	December 31, 2020
	As Reported			Adjustment			As Restated
Revenue	$	23,629,000		$	-		$	23,629,000
Revenue, lending and trading activities		242,000						242,000
Total revenue		23,871,000			-			23,871,000
Cost of revenue		16,357,000						16,357,000
Gross profit		7,514,000			-			7,514,000

Operating expenses
Research and development		1,849,000						1,849,000
Selling and marketing		1,177,000						1,177,000
General and administrative		12,521,000						12,521,000
Benefit for credit losses		(2,000,000	)					(2,000,000	)
Total operating expenses		13,547,000			-			13,547,000

Loss from continuing operations		(6,033,000	)					(6,033,000	)
Other income (expenses)
Interest and other income		105,000						105,000
Change in fair value of equity securities, related party		-			3,312,000			3,312,000
Interest expense		(9,648,000	)					(9,648,000	)
Change in fair value of marketable equity securities		919,000						919,000
Gain (loss) on extinguishment of debt		(18,706,000	)					(18,706,000	)
Change in fair value of warrant liability		(49,000	)					(49,000	)
Total other income (expenses), net		(27,379,000	)		3,312,000			(24,067,000	)

Loss from continuing operations before income taxes		(33,412,000	)		3,312,000			(30,100,000	)
Income tax (provision) benefit		24,000						24,000
Net loss from continuing operations		(33,388,000	)		3,312,000			(30,076,000	)
Net income from discontinued operations, net of taxes		661,000						661,000
Net loss		(32,727,000	)		3,312,000			(29,415,000	)
Net loss attributable to non-controlling interest		-						-
Net loss attributable to Ault Alliance		(32,727,000	)		3,312,000			(29,415,000	)
Preferred dividends		(18,000	)					(18,000	)
Net loss available to common stockholders	$	(32,745,000	)	$	3,312,000		$	(29,433,000	)

Basic and diluted net loss per common share:
Continuing operations	$	(3.48	)				$	(3.13	)
Discontinued operations		0.07						0.07
Net loss per common share	$	(3.41	)				$	(3.06	)

Weighted average common shares outstanding, basic and diluted		9,606,000						9,606,000

Comprehensive loss
Net loss available to common stockholders	$	(32,745,000	)	$	3,312,000		$	(29,433,000	)
Other comprehensive income
Foreign currency translation adjustment		482,000			-			482,000
Net unrealized gain (loss) on derivative securities of related party		3,312,000			(3,312,000	)		-
Other comprehensive income		3,794,000			(3,312,000	)		482,000
Total comprehensive loss	$	(28,951,000	)	$	-		$	(28,951,000	)


	For the Year Ended
	December 31, 2021
	As Reported			Adjustment			As Restated
Revenue	$	32,096,000		$	-		$	32,096,000
Revenue, cryptocurrency mining, net		3,450,000						3,450,000
Revenue, lending and trading activities		16,854,000						16,854,000
Total revenue		52,400,000			-			52,400,000
Cost of revenue		23,858,000						23,858,000
Gross profit		28,542,000			-			28,542,000

Operating expenses
Research and development		2,041,000						2,041,000
Selling and marketing		7,773,000						7,773,000
General and administrative		36,686,000						36,686,000
Impairment of mined cryptocurrency		403,000						403,000
Total operating expenses		46,903,000			-			46,903,000

Loss from continuing operations		(18,361,000	)					(18,361,000	)
Other income (expenses)
Interest and other income		808,000						808,000
Change in fair value of equity securities, related party		-			(7,773,000	)		(7,773,000	)
Accretion of discount on note receivable, related party		-			4,210,000			4,210,000
Impairment of debt securities, net		(5,090,000	)		4,496,000			(594,000	)
Interest expense		(1,871,000	)					(1,871,000	)
Change in fair value of marketable equity securities		(1,327,000	)					(1,327,000	)
Realized gain on marketable securities		1,924,000						1,924,000
Loss from equity investment		(311,000	)					(311,000	)
Gain (loss) on extinguishment of debt		929,000						929,000
Change in fair value of warrant liability		(542,000	)					(542,000	)
Total other income (expenses), net		(5,480,000	)		933,000			(4,547,000	)

Loss from continuing operations before income taxes		(23,841,000	)		933,000			(22,908,000	)
Income tax (provision) benefit		(130,000	)					(130,000	)
Net loss from continuing operations		(23,971,000	)		933,000			(23,038,000	)
Net income from discontinued operations, net of taxes		-						-
Net loss		(23,971,000	)		933,000			(23,038,000	)
Net loss attributable to non-controlling interest		(213,000	)					(213,000	)
Net loss attributable to Ault Alliance		(24,184,000	)		933,000			(23,251,000	)
Preferred dividends		(18,000	)					(18,000	)
Net loss available to common stockholders	$	(24,202,000	)	$	933,000		$	(23,269,000	)

Basic and diluted net loss per common share:
Continuing operations	$	(0.44	)				$	(0.42	)
Discontinued operations		0.00						0.00
Net loss per common share	$	(0.44	)				$	(0.42	)

Weighted average common shares outstanding, basic and diluted		55,444,000						55,444,000

Comprehensive loss
Net loss available to common stockholders	$	(24,202,000	)	$	933,000		$	(23,269,000	)
Other comprehensive income
Foreign currency translation adjustment		85,000			-			85,000
Net unrealized gain (loss) on derivative securities of related party		(7,773,000	)		7,773,000			-
Impairment of debt securities		9,300,000			(8,706,000	)		594,000
Other comprehensive income		1,612,000			(933,000	)		679,000
Total comprehensive loss	$	(22,590,000	)	$	-		$	(22,590,000	)

Schedule of consolidated statements of cash flows


	For the Year Ended
	December 31, 2020
	As Reported			Adjustment			As Restated
Cash flows from operating activities:
Net loss	$	(32,727,000	)	$	3,312,000		$	(29,415,000	)
Less: Net income from discontinued operations		661,000						661,000
Net loss from continuing operations		(33,388,000	)		3,312,000			(30,076,000	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		392,000						392,000
Amortization		336,000						336,000
Amortization of right-of-use assets		(140,000	)					(140,000	)
Interest expense – debt discount		7,251,000						7,251,000
Loss on extinguishment of debt		18,706,000						18,706,000
Change in fair value of warrant liability		49,000						49,000
Accretion of original issue discount on notes receivable – related party		22,000						22,000
Accretion of original issue discount on notes receivable		(62,000	)					(62,000	)
Increase in accrued interest on notes receivable – related party		(1,000	)					(1,000	)
Stock-based compensation		1,106,000						1,106,000
Impairment of cryptocurrencies		(5,000	)					(5,000	)
Realized losses on other investments		39,000						39,000
Realized gains on sale of marketable securities		(75,000	)					(75,000	)
Unrealized gains on marketable equity securities		(796,000	)					(796,000	)
Unrealized gains on equity securities – related party		(298,000	)		(3,312,000	)		(3,610,000	)
Unrealized losses on equity securities		73,000						73,000
Provision for loan losses		(2,000,000	)					(2,000,000	)
Changes in operating assets and liabilities:
Accounts receivable		(641,000	)					(641,000	)
Accrued revenue		645,000						645,000
Inventories		183,000						183,000
Prepaid expenses and other current assets		(1,613,000	)					(1,613,000	)
Other assets		(88,000	)					(88,000	)
Accounts payable and accrued expenses		(364,000	)					(364,000	)
Accounts payable, related parties		(28,000	)					(28,000	)
Other current liabilities		(650,000	)					(650,000	)
Lease liabilities		168,000						168,000

Net cash used in continuing operating activities		(11,179,000	)		-			(11,179,000	)
Net cash provided by discontinued operating activities		1,000			-			1,000
Net cash used in operating activities	$	(11,178,000	)	$	-		$	(11,178,000	)


	For the Year Ended
	December 31, 2021
	As Reported			Adjustment			As Restated
Cash flows from operating activities:
Net loss	$	(23,971,000	)	$	933,000		$	(23,038,000	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		2,103,000						2,103,000
Amortization		375,000						375,000
Amortization of right-of-use assets		950,000						950,000
Amortization, related party		30,000						30,000
Interest expense – debt discount		1,076,000						1,076,000
Gain on extinguishment of debt		(929,000	)					(929,000	)
Change in fair value of warrant liability		542,000						542,000
Accretion of original issue discount on notes receivable – related party		-			(4,210,000	)		(4,210,000	)
Impairment of debt securities		5,090,000			(4,496,000	)		594,000
Accretion of original issue discount on notes receivable		21,000						21,000
Increase in accrued interest on notes receivable – related party		(235,000	)					(235,000	)
Stock-based compensation		7,750,000						7,750,000
Impairment of cryptocurrencies		403,000						403,000
Realized gains on sale of marketable securities		(21,187,000	)					(21,187,000	)
Unrealized losses on marketable equity securities		14,127,000						14,127,000
Unrealized losses on equity securities – related party		5,754,000			7,773,000			13,527,000
Unrealized gains on equity securities		(10,734,000	)					(10,734,000	)
Loss from equity investment		311,000						311,000
Changes in operating assets and liabilities:
Marketable equity securities		(29,398,000	)					(29,398,000	)
Accounts receivable		(1,407,000	)					(1,407,000	)
Accrued revenue		(498,000	)					(498,000	)
Inventories		(2,031,000	)					(2,031,000	)
Prepaid expenses and other current assets		(5,548,000	)					(5,548,000	)
Digital currencies		(3,450,000	)					(3,450,000	)
Other assets		(1,526,000	)					(1,526,000	)
Accounts payable and accrued expenses		1,613,000						1,613,000
Accounts payable, related parties		17,000						17,000
Lease liabilities		(919,000	)					(919,000	)

Net cash used in operating activities	$	(61,671,000	)	$	-		$	(61,671,000	)