BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, contingent consideration

Land and improvements	$	9,021,000
Building improvements		60,265,000
Furniture, fixtures and equipment		2,048,000
Assets acquired	$	71,334,000

Schedule of recognized identified assets acquired and liabilities assumed

Assets
Cash and cash equivalents	$	290,000
Trade receivable, net		4,334,000
Prepaids and other current assets		1,185,000
Inventory		24,000
Property and equipment, net		36,395,000
Right-of-use assets		1,558,000
Intangible assets – trade name (10 year estimated useful life)		1,030,000
Intangible assets – customer relationships (8 year estimated useful life)		1,290,000
Other non-current assets		17,000
Total Assets	$	46,123,000
Liabilities
Accounts payable	$	(548,000	)
Accrued payroll and benefits		(186,000	)
Operating lease liabilities - current		(436,000	)
Other current liabilities		(855,000	)
Notes payable - Equipment notes		(10,685,000	)
Operating lease liabilities - non current		(1,144,000	)
Total Liabilities	$	(13,854,000	)
Net assets acquired	$	32,269,000

Business acquisition, pro forma information

	For the Year Ended
	December 31,
	2022			2021
Total revenues	$	214,636,000		$	135,582,000
Net loss attributable to Ault Alliance, Inc.	$	(185,957,000	)	$	(17,966,000	)

A V L P Acquisition [Member]

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, contingent consideration

	Allocation
Total purchase consideration	$	22,143,000
Fair value of non-controlling interest		7,790,000
Total consideration	$	29,933,000
Identifiable net liabilities assumed:
Cash	$	1,245,000
Prepaid expenses and other current assets		55,000
Property and equipment		5,057,000
Intangible asset - patents/developed technology (not yet placed in service; upon being placed in service, 7 year estimated useful life)		23,984,000
Intangible asset - trademarks (9 year estimated useful life)		816,000
Accounts payable and accrued expenses		(4,689,000	)
Deferred tax liability		(5,000,000	)
Convertible notes payable, principal		(10,104,000	)
Net assets assumed		11,364,000
Goodwill	$	18,569,000

S M C Acquisition [Member]

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, contingent consideration

	Allocation
Total purchase consideration	$	10,517,000
Fair value of non-controlling interest		10,336,000
Total consideration	$	20,853,000
Identifiable net assets acquired:
Cash	$	2,278,000
Accounts receivable		9,891,000
Prepaid expenses and other current assets		673,000
Inventories		12,840,000
Property and equipment, net		529,000
Right-of-use assets		1,073,000
Other assets		83,000
Intangible assets:
Trade names (10 year estimated useful life)		2,470,000
Customer relationships (10 year estimated useful life)		1,380,000
Proprietary technology (3 year estimated useful life)		600,000
Accounts payable and accrued expenses		(10,052,000	)
Notes payable		(2,972,000	)
Lease liabilities		(1,124,000	)
Net assets acquired		17,669,000
Goodwill	$	3,184,000

G I G A Acquisition [Member]

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, contingent consideration

	Allocation
Total purchase consideration	$	6,763,000
Fair value of non-controlling interest		2,735,000
Total consideration	$	9,498,000
Identifiable net assets acquired (liabilities assumed):
Cash	$	107,000
Trade accounts receivable		536,000
Inventories		2,930,000
Prepaid expenses		116,000
Accrued revenue		363,000
Property and equipment		331,000
Right-of-use asset		370,000
Other long-term assets		446,000
Accounts payable		(2,831,000	)
Loans payable, net of discounts and issuance costs		(387,000	)
Accrued payroll and benefits		(1,488,000	)
Lease obligations		(491,000	)
Other current liabilities		(368,000	)
Other non-current liabilities		(17,000	)
Net liabilities assumed		(383,000	)
Goodwill	$	9,881,000

Circle 8 Acquisition [Member]

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, contingent consideration

Extinguishment of debt	$	29,234,000
Rollover equity		565,000
Contingent consideration – earn-out		922,000
Sellers transaction expenses reimbursement		742,000
Total consideration	$	31,463,000