DESCRIPTION OF BUSINESS (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of balance sheet

	For the Year Ended
	December 31, 2022
	As Reported		Adjustment			As Restated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	10,492,000				$	10,492,000
Restricted cash		3,563,000					3,563,000
Cash and marketable securities held in trust account		-		118,193,000			118,193,000
Marketable equity securities		6,590,000					6,590,000
Digital currencies		554,000					554,000
Accounts receivable		19,586,000					19,586,000
Accrued revenue		2,479,000					2,479,000
Inventories		22,080,000					22,080,000
Investment in promissory notes and other, related party		2,868,000					2,868,000
Loans receivable, current		7,385,000					7,385,000
Prepaid expenses and other current assets		11,711,000					11,711,000
TOTAL CURRENT ASSETS		87,308,000		118,193,000			205,501,000
Cash and marketable securities held in trust account		118,193,000		(118,193,000	)		-
Intangible assets, net		34,786,000					34,786,000
Goodwill		27,902,000					27,902,000
Property and equipment, net		229,914,000					229,914,000
Right-of-use assets		8,419,000					8,419,000
Investments in common stock, related parties		6,449,000					6,449,000
Investments in other equity securities		42,494,000					42,494,000
Investment in unconsolidated entity		-					-
Loans receivable, non-current		208,000					208,000
Other assets		5,841,000					5,841,000
TOTAL ASSETS	$	561,514,000	$	-		$	561,514,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	62,644,000				$	62,644,000
Investment margin accounts payable		767,000					767,000
Operating lease liability, current		2,975,000					2,975,000
Notes payable, net		39,621,000					39,621,000
Convertible notes payable, current		1,325,000					1,325,000
Redeemable noncontrolling interests in equity of subsidiaries, 11,500,000 shares of Ault Disruptive common stock at redemption value		-		117,993,000			117,993,000
TOTAL CURRENT LIABILITIES		107,332,000		117,993,000			225,325,000

	For the Year Ended
	December 31, 2022
	As Reported			Adjustment			As Restated
LONG TERM LIABILITIES
Operating lease liability, non-current		5,836,000						5,836,000
Notes payable		91,464,000						91,464,000
Convertible notes payable		11,451,000						11,451,000
Deferred underwriting commissions of Ault Disruptive subsidiary		3,450,000						3,450,000
TOTAL LIABILITIES		219,533,000			117,993,000			337,526,000
COMMITMENTS AND CONTINGENCIES
Redeemable noncontrolling interests in equity of subsidiaries, 11,500,000 shares of Ault Disruptive common stock at redemption value		117,993,000			(117,993,000	)		-
STOCKHOLDERS’ EQUITY
Series A Convertible Preferred Stock, $25 stated value per share, $0.001 par value – 1,000,000 shares authorized; 7,040 shares issued and outstanding at December 31, 2022 and 2021 (liquidation preference of $176,000 as of December 31, 2022 and 2021)		-						-
Series B Convertible Preferred Stock, $10 stated value per share, $0.001 par value – 500,000 shares authorized; 125,000 shares issued and outstanding at December 31, 2022 and 2021 (liquidation preference of $1,190,000 at December 31, 2022 and 2021)		-						-
Series D Cumulative Redeemable Perpetual Preferred Stock, $25 stated value per share, $0.001 par value – 2,000,000 shares authorized; 172,838 shares and 0 shares issued and outstanding at December 31, 2022 and 2021, respectively (liquidation preference of $4,321,000 and $0 as of December 31, 2022 and 2021, respectively)		-						-
Class A Common Stock, $0.001 par value – 500,000,000 shares authorized; 382,247,203 and 84,344,607 shares issued and outstanding at December 31, 2022 and 2021, respectively		382,000						382,000
Class B Common Stock, $0.001 par value – 25,000,000 shares authorized; 0 shares issued and outstanding at December 31, 2022 and 2021		-						-
Additional paid-in capital		565,523,000						565,523,000
Accumulated deficit		(329,078,000	)					(329,078,000	)
Accumulated other comprehensive loss		(1,100,000	)					(1,100,000	)
Treasury stock, at cost		(29,235,000	)					(29,235,000	)
TOTAL AULT ALLIANCE STOCKHOLDERS’ EQUITY		206,492,000			-			206,492,000
Non-controlling interest		17,496,000			-			17,496,000
TOTAL STOCKHOLDERS’ EQUITY		223,988,000			-			223,988,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	561,514,000		$	-		$	561,514,000