COMSovereign Holding (COMS) 10-K 30 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 30, 2021	Jun. 30, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	ComSovereign Holding Corp.
Entity Central Index Key	0001178727
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity File Number	333-150332
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	NV
Entity Public Float			$ 57,404,349
Entity Common Stock, Shares Outstanding		66,308,177

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 730,502	$ 812,452
Accounts receivable, net	787,333	2,168,659
Receivables - related party		1,595
Inventory, net	4,538,432	4,671,396
Prepaid and deferred expenses	1,473,111	916,729
Other current assets	151,832	94,538
Total Current Assets	7,681,210	8,665,369
Property and equipment, net	2,286,466	1,458,106
Operating lease right-of-use assets	2,725,462	2,199,682
Finance lease right-of-use-assets	67,692
Intangible assets, net	53,187,714	51,277,482
Goodwill	64,898,222	56,386,796
Other assets - long term	30,413
Total Assets	130,877,179	119,987,435
Current Liabilities
Accounts payable	5,582,532	2,245,704
Accrued interest	2,028,569	306,445
Accrued liabilities	1,649,003	1,383,008
Accrued liabilities - related party	30,000	461,254
Accrued payroll	3,992,454	1,050,703
Contract liabilities, current	721,220	149,923
Accrued warranty liability	185,415	195,138
Operating lease liabilities, current	676,019	467,979
Finance lease liabilities, current	46,345
Line of credit		2,000,000
Notes payable - related party	1,010,000	1,492,953
Current portion of long-term debt, net of unamortized discounts and debt issuance costs	18,340,706	5,389,492
Total Current Liabilities	34,262,263	15,142,599
Debt - long term	706,293
Contract liabilities - long term	143,082	152,892
Operating lease liabilities - long term	2,208,978	1,744,569
Finance lease liabilities - long term	8,891
Total Liabilities	37,329,507	17,040,060
COMMITMENTS AND CONTINGENCIES (Note 17)
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value, 100,000,000 shares authorized, no shares issued and outstanding as of December 31, 2020 and 2019, respectively
Common stock, $0.0001 par value, 300,000,000 shares authorized, 49,444,689 and 42,775,415 shares issued and outstanding as of December 31, 2020 and 2019, respectively	14,833	12,833
Additional paid-in capital	158,209,558	130,553,180
Accumulated deficit	(64,626,719)	(27,545,255)
Accumulated other comprehensive loss		(23,383)
Treasury stock, at cost, 33,334 shares as of December 31, 2020 and 2019, respectively	(50,000)	(50,000)
Total Stockholders' Equity	93,547,672	102,947,375
Total Liabilities and Stockholders' Equity	$ 130,877,179	$ 119,987,435

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	49,444,689	42,775,415
Common stock, shares outstanding	49,444,689	42,775,415
Treasury stock, shares	33,334	33,334

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue		$ 9,426,836	$ 4,712,212
Cost of Goods Sold		4,595,961	2,990,716
Gross Profit		4,830,875	1,721,496
Operating Expenses
Research and development	[1]	2,012,689	174,257
Sales and marketing	[1]	24,049	6,222
General and administrative	[1]	17,484,764	14,325,078
Depreciation and amortization		12,531,452	7,567,184
Gain on the sale of assets		(663)	(98,410)
Total Operating Expenses		32,052,291	21,974,331
Net Operating Loss		(27,221,416)	(20,252,835)
Other Income (Expense)
Interest expense		(11,309,143)	(8,399,663)
Other income (expense)		(1,368,837)	(147,430)
Loss on extinguishment of debt		(15,818)	(434,774)
Loss on conversion of debt			(2,640,000)
Foreign currency transaction gain (loss)		(74,764)	191,547
Interest income		2,114
Total Other Expenses		(12,766,448)	(11,430,320)
Net Loss Before Income Taxes		(39,987,864)	(31,683,155)
Deferred Tax Benefit		2,906,400	4,137,900
Net Loss		$ (37,081,464)	$ (27,545,255)
Loss per common share:
Basic		$ (0.82)	$ (1.70)
Diluted		$ (0.82)	$ (1.70)
Weighted-average shares outstanding:
Basic		45,293,697	16,238,036
Diluted		45,293,697	16,238,036
[1]	These are exclusive of depreciation and amortization

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net Loss	$ (37,081,464)	$ (27,545,255)
Other Comprehensive Income:
Foreign currency translation adjustment	23,383	(23,383)
Total Comprehensive Loss	$ (37,058,081)	$ (27,568,638)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Treasury Stock	Accumulated Deficit	Total
Beginning balance at Jan. 09, 2019
Beginning balance, shares at Jan. 09, 2019
Issuance of founder shares at inception		$ 2,789					2,789
Issuance of founder shares at inception, shares		9,296,667
Issuance of preferred stock for VEO acquisition	$ 150		13,214,850				13,215,000
Issuance of preferred stock for VEO acquisition, shares	1,500,000
Issuance of preferred stock for InduraPower, Inc. acquisition	$ 80		7,047,920				7,048,000
Issuance of preferred stock for InduraPower, Inc. acquisition, shares	800,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition	$ 30		2,642,970				2,643,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition, shares	300,000
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions		$ 1,324	58,242,132				58,243,456
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions, shares		4,412,382
Issuance of common stock issued for cashless exercise of warrants		$ 337	33,388				33,725
Issuance of common stock issued for cashless exercise of warrants, shares		1,124,167
Issuance of common stock for conversion of senior convertible debentures		$ 110	3,752,388				3,752,498
Issuance of common stock for conversion of senior convertible debentures, shares		366,667
Issuance of common stock for conversion of debt, interest and penalty		$ 16	703,984				704,000
Issuance of common stock for conversion of debt, interest and penalty, shares		53,334
Issuance of warrants in conjunction with debt agreements			3,138,667				3,138,667
Issuance of common stock for debt issue costs		$ 123	7,805,489				7,805,612
Issuance of common stock for debt issue costs, shares		411,714
Beneficial conversion feature			855,549				855,549
Share-based compensation		$ 5	258,256				258,261
Share-based compensation, shares		15,220
Common stock issued for cash		$ 50	4,950				5,000
Common stock issued for cash, shares		166,667
Issuance of common stock as vendor compensation		$ 12	525,290				525,302
Issuance of common stock as vendor compensation, shares		40,000
Issuance of warrants as vendor compensation			4,074,330				4,074,330
Conversion of preferred stock	$ (260)	$ 260
Conversion of preferred stock, shares	(2,600,000)	866,667
Conversion of COMSovereign Corp. stock at 0.8902 into Drone Aviation Holding Corp. stock		$ 4,474	(4,474)
Conversion of COMSovereign Corp. stock at 0.8902 into Drone Aviation Holding Corp. stock, shares		14,913,183
Merger with Drone Aviation Holding Corp.		$ 3,333	28,257,491		(50,000)		28,210,824
Merger with Drone Aviation Holding Corp., shares		11,108,747
Net loss						(27,545,255)	(27,545,255)
Other comprehensive gain/(loss)				(23,383)			(23,383)
Ending balance at Dec. 31, 2019		$ 12,833	130,553,180	(23,383)	(50,000)	(27,545,255)	102,947,375
Ending balance, shares at Dec. 31, 2019		42,775,415
Issuance of common stock for Virtual Network Communications Inc. acquisition		$ 1,174	11,854,418				11,855,592
Issuance of common stock for Virtual Network Communications Inc. acquisition, shares		3,912,737
Issuance of options for Virtual Network Communications Inc. acquisition			2,239,950				2,239,950
Issuance of options for Virtual Network Communications Inc. acquisition, shares
Issuance of warrants for Virtual Network Communications Inc. acquisition			1,592,867				1,592,867
Issuance of warrants for Virtual Network Communications Inc. acquisition, shares
Issuance of common stock for extinguishment of debt and interest		$ 227	3,953,808				$ 3,954,035
Issuance of common stock for extinguishment of debt and interest, shares		759,377
Issuance of founder shares at inception, shares							9,832,296
Issuance of common stock for conversion of debt, interest and penalty		$ 236	2,319,969				$ 2,320,205
Issuance of common stock for conversion of debt, interest and penalty, shares		788,185
Issuance of common stock for debt issue costs		$ 45	1,396,955				1,397,000
Issuance of common stock for debt issue costs, shares		150,001
Beneficial conversion feature			795,999				795,999
Share-based compensation		$ 190	712,584				712,774
Share-based compensation, shares		633,334
Non-cash contribution from Chief Executive Officer			881,126				881,126
Common stock issued for cash		$ 19	331,823				331,842
Common stock issued for cash, shares		63,948
Issuance of common stock as vendor compensation		$ 25	330,096				330,121
Issuance of common stock as vendor compensation, shares		81,562
Issuance of common stock for settlement of accounts payable		$ 17	193,143				193,160
Issuance of common stock for settlement of accounts payable, shares		55,032
Issuance of warrants for debt issue costs			297,726				297,726
Issuance of common stock for payment of accrued interest		$ 2	38,362				38,364
Issuance of common stock for payment of accrued interest, shares		7,066
Issuance of warrants as vendor compensation			24,782				24,782
Issuance of common stock for exercise of warrants		$ 28	2,807				2,835
Issuance of common stock for exercise of warrants, shares		94,510
Issuance of common stock as a settlement		$ 30	689,970				690,000
Issuance of common stock as a settlement, shares		100,000
Issuance of common stock for cashless exercise of warrants		$ 5	(5)
Issuance of common stock for cashless exercise of warrants, shares		16,667
Issuance of common stock for cashless exercise of options		$ 2	(2)
Issuance of common stock for cashless exercise of options, shares		5,041
Effect of rounding from reverse stock split, shares		1,814
Net loss						(37,081,464)	(37,081,464)
Other comprehensive gain/(loss)				23,383			23,383
Ending balance at Dec. 31, 2020		$ 14,833	$ 158,209,558		$ (50,000)	$ (64,626,719)	$ 93,547,672
Ending balance, shares at Dec. 31, 2020		49,444,689

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical)	Dec. 31, 2019$ / shares
Statement of Stockholders' Equity [Abstract]
Conversion of stock price	$ 0.8902

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (37,081,464)	$ (27,545,255)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,107,400	623,884
Amortization	11,409,768	6,943,300
Amortization of financing lease right-of-use asset	14,284
Share-based compensation	712,774	258,261
Deferred income taxes	(2,906,400)	(4,137,900)
Amortization of debt discounts and debt issuance costs	8,936,632	8,458,341
Operating lease expense	626,655	135,542
Bad debt expense	1,007,715
Gain on the sale of assets	(663)	(98,410)
Paid-in-kind penalties and interest	723,984
Loss on extinguishment of debt	15,818	434,774
Settlement paid in common stock	690,000
Loss on conversion of debt		2,640,000
Other, net	356,618	525,302
Changes in assets and liabilities:
Accounts receivable	373,611	(26,992)
Receivables-related party	1,595	(4,876,258)
Inventory	382,728	(1,136,012)
Prepaids	(173,840)	(767,355)
Other current assets	(305,706)	(93,289)
Other non-current assets	(30,413)
Accounts payable	3,524,988	(1,141,823)
Accrued liabilities	(365,495)	2,295,273
Accrued interest	2,032,715	1,109,252
(Repayments)/advances from related party	(141,286)	9,826,112
Contract liabilities	561,487
Operating lease liabilities	(425,838)	(123,534)
Other current liabilities	2,932,028	(156,460)
Net cash (used in) operating activities	(6,020,305)	(6,853,247)
Cash flows from investing activities:
Business acquisitions	(3,146,500)	2,925,273
Purchases of property and equipment	(176,697)	(87,038)
Proceeds from disposal of property and equipment	663
Net cash (used in) provided by investing activities	(3,322,534)	2,838,235
Cash flows from financing activities:
Principal payment on finance lease	(28,455)
Proceeds from issuance of related party note	2,710,000	485,000
Payment on line of credit	(2,000,000)
Proceeds from sale of common stock	331,842	5,000
Proceeds from issuance of debt	9,627,781	6,249,170
Proceeds from issuance of warrant	200
Debt issuance costs	(313,000)	(80,000)
Repayment of debt	(1,090,862)	(1,808,323)
Net cash provided by financing activities	9,237,506	4,850,847
Effect of exchange rates on cash	23,383	(23,383)
Net (decrease)/increase in cash and cash equivalents	(81,950)	812,452
Cash and cash equivalents, beginning of period	812,452
Cash and cash equivalents, end of period	730,502	812,452
Cash paid during the period:
Taxes
Interest	395,911
Non-cash investing and financing activities:
Issuance of common stock for Virtual Network Communications, Inc. acquisition	11,855,592
Issuance of options for Virtual Network Communications Inc. acquisition	2,239,950
Issuance of warrants for Virtual Network Communications Inc. acquisition	1,592,867
Issuance of preferred stock for VEO acquisition		13,215,000
Issuance of preferred stock for InduraPower, Inc. acquisition		7,048,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition		2,643,000
Issuance of common stock for Lextrum, Inc. acquisition		16,162,064
Issuance of common stock for DragonWave-X LLC acquisition		42,081,392
Issuance of common stock for extinguishment of debt	2,343,400
Issuance of common stock for conversion of related party note	1,900,000
Issuance of common stock as debt issuance costs	1,397,000	7,805,612
Issuance of common stock in exchange of related party note and related interest and penalty	1,292,953
Contribution from Chief Executive Officer of common stock as debt issuance costs	881,126
Beneficial conversion feature	795,999	855,549
Debt incurred to sellers for Fast Plastics Parts LLC and Spring Creek Manufacturing, Inc. acquisition	575,574
Deferral of unpaid offering costs	408,871
Issuance of common stock to settle interest and penalty	383,215
Issuance of common stock as vendor compensation	330,121
Issuance of warrants in conjunction with debt agreements	297,726	3,138,667
Issuance of common stock for conversion of debt	285,714	704,000
Settlement of VNC notes receivable and interest in connection with the acquisition	251,247
Recognition of operating lease right-of-use asset and liability	239,019
Issuance of common stock as settlement of accounts payable	193,160
Recognition of operating lease right-of-use asset and liability rent abatement	188,790
Recognition of finance lease right-of-use asset and liability	63,967
Reclassification of prepaid rent to operating lease right-of-use asset	54,148
Issuance of warrants as vendor compensation	24,782	4,074,330
Issuance of common stock for cashless exercise of warrants or options	7	33,725
Issuance of common stock for conversion of senior convertible debentures		3,725,498
Recognition of operating right-of-use asset and liability		2,335,224
Issuance of founder shares at inception		$ 2,789

Description of Business and Bas

Description of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2020
Description of Business and Basis of Presentation [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of Business COMSovereign Holding Corp. ("the "Company"), formerly known as Drone Aviation Holding Corp., is a provider of technologically-advanced telecom solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide. The Company has assembled a portfolio of communications, power and portable infrastructure technologies, capabilities and products that enable the upgrading of latent 3G networks to 4G and 4G-LTE networks and will facilitate the rapid rollout of the 5G and "next-Generation" ("nG") networks of the future. The Company focuses on novel capabilities, including signal modulations, antennae, software, hardware and firmware technologies that enable increasingly efficient data transmission across the radio-frequency spectrum. The Company's product solutions are complemented by a broad array of services including technical support, systems design and integration, and sophisticated research and development programs. The Company competes globally on the basis of its innovative technology, broad product offerings, high-quality and cost-effective customer solutions, as well as the scale of its global customer base and distribution. In addition, the Company believes it is in a unique position to rapidly increase its near-term domestic sales as it is among the few U.S.-based providers of telecommunications equipment and services. Acquisition of COMSovereign Corp. The Company was incorporated under the laws of the State of Nevada on April 17, 2014. On November 27, 2019, the Company entered into an Agreement and Plan of Merger dated as of November 27, 2019 (the "Merger Agreement") with COMSovereign Corp., a Delaware corporation ("COMSovereign"), and DACS Merger Sub, Inc., a Delaware corporation and a wholly-owned subsidiary of the Company ("Merger Sub"). The Merger Agreement provided for the merger of Merger Sub with and into COMSovereign (hereafter referred to as the "COMSovereign Acquisition"). As a result of the COMSovereign Acquisition, Merger Sub ceased to exist, and COMSovereign became the surviving corporation and a direct wholly-owned subsidiary of the Company. Additionally, the former stockholders of COMSovereign (the "COMSovereign Stockholders") received a direct equity ownership and controlling equity interest in the Company. For each share of COMSovereign common stock, the stockholder received 5.6706 shares of the Company's common stock. The COMSovereign Acquisition was completed on November 27, 2019. On December 10, 2019, the Company changed its name from Drone Aviation Holding Corp. to COMSovereign Holding Corp. The COMSovereign Acquisition was accounted for as a reverse merger with COMSovereign acquiring the assets of the Company, and the net assets, including other intangible assets, of the Company prior to the COMSovereign Acquisition being recorded at fair value with the excess purchase price allocated to goodwill. As a result of the completion of the COMSovereign Acquisition, these consolidated financial statements include (1) the assets and liabilities of the Company and its consolidated subsidiaries, including COMSovereign and its subsidiaries, as of December 31, 2020 and 2019, (2) the historical operations of COMSovereign from inception (January 10, 2019) to the date of consummation of the COMSovereign Acquisition, and (3) and the operations of the Company and its subsidiaries from the date of completion of the COMSovereign Acquisition (November 27, 2019) forward. Corporate History of COMSovereign COMSovereign was incorporated in the state of Delaware on January 10, 2019. From the date of incorporation until the date of its first acquisition, as described below, COMSovereign had no business operations. On January 12, 2019, two founding members of COMSovereign each acquired 2,000,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 20, 2019, the same two founding members of COMSovereign each acquired an additional 2,000,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 22, 2019, an additional 11 founding members of COMSovereign acquired an aggregate of 1,096,667 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 23, 2019, one of the additional 11 founding members acquired an additional 166,667 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 29, 2019, an additional founding member of COMSovereign acquired 33,334 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 31, 2019, COMSovereign acquired the capital stock of VEO, a California corporation ("VEO"). VEO is a research and development company innovating silicon photonic ("SiP") technologies for use in copper-to-fiber-to-copper switching, high-speed computing, high-speed ethernet, autonomous vehicle applications, mobile devices and 5G wireless equipment. In connection with the purchase of VEO, COMSovereign issued 500,000 unregistered shares of Series A Redeemable Convertible Preferred stock ("Preferred Series A") to Dr. Chen K. Sun, who is also a founding member of COMSovereign. On January 31, 2019, COMSovereign acquired the capital stock of InduraPower Inc. ("InduraPower"). InduraPower is a manufacturer of intelligent batteries and back-up power supplies for network systems and telecom nodes. It also provides power designs and batteries for aerospace, marine and automotive industries. In connection with the purchase of InduraPower, COMSovereign issued an aggregate of 266,667 unregistered Preferred Series A shares. Of those 266,667 shares, 229,600 Preferred Series A shares were issued to Sergei Begliarov, who is a founding member of COMSovereign and who became the Chief Executive Officer of InduraPower, and the balance was distributed to four other shareholders. On March 4, 2019, COMSovereign acquired the capital stock of Silver Bullet Technology, Inc. ("Silver Bullet"). Silver Bullet is an engineering firm that designs and develops next generation network systems and components, including large-scale network protocol development, software-defined radio-systems and wireless network designs. In connection with the purchase of Silver Bullet, COMSovereign issued 100,000 unregistered Preferred Series A shares to Dr. Dustin McIntire, who is a founding member of COMSovereign and who became the Company's Chief Technology Officer. On April 1, 2019, COMSovereign acquired the equity securities of DragonWave-X, LLC and its operating subsidiaries, DragonWave Corp. and DragonWave-X Canada, Inc. (collectively, "DragonWave"), a Dallas-based manufacturer of high-capacity microwave and millimeter wave point-to-point telecom backhaul radio units. DragonWave and its predecessor have been selling telecom backhaul radios since 2012 and its microwave radios have been installed in over 330,000 locations in more than 100 countries worldwide. According to a report by the U.S. Federal Communications Commission, as of December 2019, DragonWave was the second largest provider of licensed point-to-point microwave backhaul radios in North America. On April 1, 2019, COMSovereign acquired the capital stock of Lextrum Inc. ("Lextrum"), a Tucson, Arizona-based developer of in band full-duplex wireless technologies and components, including multi-reconfigurable RF antennae and software programs. Lextrum's duplexing technology enables capacity doubling in a given spectrum band by allowing simultaneous transmission and receipt of radio signals on the same frequencies. In connection with the purchase of DragonWave and Lextrum, COMSovereign issued an aggregate of 13,237,149 shares of common stock to the shareholders of the parent company of DragonWave and Lextrum. Included in those shareholders were Daniel L. Hodges, the Chairman of the parent company, and John E. Howell, the Director and Chief Executive Officer of the parent company. In accordance with the subsections of ASC 805-50, Business Combinations, Transactions Between Entities Under Common Control, the Company noted common control did not exist based on either voting interests or qualitative factors; therefore, the Company concluded that the transaction was considered at arms-length and accounted for the transaction based on ASC 805, Business Combinations. On November 15, 2019, the 866,667 outstanding shares of Preferred Series A were exchanged for an aggregate of 866,667 shares of COMSovereign's common stock. On March 6, 2020, the Company's newly-formed subsidiary, Sovereign Plastics LLC ("Sovereign Plastics"), acquired substantially all of the assets of a Colorado Springs, Colorado-based manufacturer of plastics and metal components to third-party manufacturers. The consideration paid was the purchase price of $829,347, representing cash paid on the closing date of $253,773 and short-term debt incurred to the sellers of $575,574. The Company acquired its Sovereign Plastics business to increase its operating margins by reducing the manufacturing and production costs of its telecom products. Sovereign Plastics will also primarily operate as the material, component manufacturing and supply chain source for all of the Company's subsidiaries. The Company does not expect the revenues of Sovereign Plastics from sales to third parties to be material in the future. On July 6, 2020, the Company completed its acquisition (the "VNC Acquisition") of Virtual Network Communications Inc., a Virginia corporation ("VNC"), pursuant to an Agreement and Plan of Merger and Reorganization dated as of May 21, 2020 (the "Merger Agreement"), by and among the Company and its wholly-owned subsidiaries, CHC Merger Sub 7, Inc. and VNC Acquisition LLC, VNC and Mohan Tammisetti, solely in his capacity as the representative of the security holders of VNC. In connection with the VNC Acquisition, the final adjusted total purchase price consideration amounted to $18,832,383, representing (i) cash paid on the closing date of $2,892,727, (ii) 3,912,737 shares of the Company's common stock with a fair value of $11,855,592 or $3.03 per share, of which an aggregate of 1,333,334 shares is being held in an escrow fund for purposes of satisfying any post-closing indemnification claims of the former VNC security holders under the Merger Agreement, (iii) options to purchase an aggregate 841,837 shares of the Company's common stock with a fair value of $2,239,950, (iv) warrants to purchase an aggregate 578,763 shares of the Company's common stock with a fair value of $1,592,867, and (v) settlement of a note receivable and related interest receivable pre-existing relationship in the amount of $251,247. VNC is an edge compute focused wireless telecommunications technology developer and equipment manufacturer of both 4G LTE Advanced and 5G capable radio equipment. VNC designs, develops, manufactures, markets, and supports a line of network products for wireless network operators, mobile virtual network operators, cable TV system operators, and government and business enterprises that enable new sources of revenue, and reduce capital and operating expenses. VNC is reinventing how wireless networks service mission-critical communications for Public Safety, Homeland Security, Department of Defense and commercial Private Network users. We envision the future of virtualized micro networks blanketing the globe without expensive terrestrial based radio towers and building installation. VNC's patented technology virtualizes entire LTE Advanced and 5G core and radio solutions. VNC's products eliminate much of the costly backbone equipment of telecom networks. VNC also has developed rapidly deployable, tactical systems that can be combined with the tethered aerostats and drones, including from COMSovereign's Drone Aviation subsidiary, enabling operating in nearly any location in the world. Each of the Company's subsidiaries was acquired to address a different opportunity or segment within the North American telecom infrastructure and service market. Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The historical information is not necessarily indicative of the Company's future results of operations, financial position or cash flows. As described in Note 13 – S hareholders' Equity Principle of Consolidation The consolidated financial statements as of, and for the year ended December 31, 2020 and as of, and for the period from January 10, 2019 (inception) to December 31, 2019 ("fiscal 2019") include the accounts of the Company and its subsidiaries: Drone AFS Corp., Lighter Than Air Systems Corp., DragonWave, Lextrum, Silver Bullet, VEO, InduraPower, Sovereign Plastics and VNC. All intercompany transactions and accounts have been eliminated. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents Cash and cash equivalents are represented by operating accounts or money market accounts maintained with insured financial institutions, including all short-term, highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2020 and 2019. Accounts Receivable and Credit Policies Trade accounts receivable consist of amounts due from the sale of the Company's products and services. Such accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within 30 to 45 days of receipt of the invoice. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts based on historical collection experience and a review of the current status of trade accounts receivable. As of December 31, 2020 and 2019, the Company characterized $1,686,731 and $690,830, respectively, as uncollectible. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and trade accounts receivables. The Company places its cash with high-credit-quality financial institutions. At times, such cash may be in excess of the Federal Deposit Insurance Corporation ("FDIC") insurance coverage limit of $250,000 per depositor. As a result, there could be a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. The Company has not experienced any losses due to these excess deposits and believes the risk is not significant. With respect to trade receivables, management routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited. Related Parties The Company accounts for related party transactions in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 850, Related Party Disclosures Inventory Inventory is valued at the lower of cost or net realizable value ("NRV"). The cost of inventory is calculated on a standard cost basis, which approximates weighted average actual cost. NRV is determined as the market value for finished goods, replacement cost for raw materials and finished goods market value less cost to complete for work in progress inventory. The Company regularly reviews inventory quantities on hand and records an impairment for excess and obsolete inventory, when necessary, based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question. Indirect manufacturing costs and direct labor expenses are allocated systematically to the total production inventory. Property and Equipment, net Property and equipment are stated at cost when acquired. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: Asset Type Useful Life Shop machinery and equipment 3-5 years Computers and electronics 2 years Office furniture and fixtures 3 – 5 years Leasehold improvements Shorter of remaining lease term or 5 years Expenditures for maintenance and repairs are charged to expense as incurred, whereas expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options Under these guidelines, the Company first allocates the value of the proceeds received from a convertible debt transaction between the convertible debt instrument and any other detachable instruments included in the transaction (such as warrants) on a relative fair value basis. A BCF is then measured as the intrinsic value of the conversion option at the commitment date, representing the difference between the effective conversion price and the Company's stock price on the commitment date multiplied by the number of shares into which the debt instrument is convertible. The allocated value of the BCF and warrants are recorded as a debt discount and accreted over the expected term of the convertible debt as interest expense. If the intrinsic value of the BCF is greater than the proceeds allocated to the convertible debt instrument, the amount of the discount assigned to the BCF is limited to the amount of the proceeds allocated to the convertible debt instrument. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 Level 2 Level 3 The Company utilizes fair value measurements primarily in conjunction with the valuation of assets acquired and liabilities assumed in a business combination. In addition, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable GAAP. In general, nonfinancial assets including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when an impairment is recognized. As of December 31, 2020 and 2019, the Company had not recorded any impairment related to such assets and had no other material nonfinancial assets or liabilities requiring adjustments or write-downs to their current fair value. As allowed by applicable FASB guidance, the Company has elected not to apply the fair value option for financial assets and liabilities to any of its currently eligible financial assets or liabilities. The Company's financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of December 31, 2020 and 2019, approximated their fair value due to their short-term nature. Debt Discounts The Company records debt discounts as a deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet with the respective debt discount amortized in interest expense on its Consolidated Statement of Operations. In connection with the issuance of certain notes payable and senior convertible debentures, the Company, or its subsidiaries, issued warrants to purchase shares of its common stock and has BCFs. See Note 10 – Debt Agreements Share-Based Compensation As described above under Beneficial Conversion Features and Warrants Debt Issuance Costs The Company presents debt issuance costs as a direct deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet and amortizes these costs over the term of the related debt liability using the straight-line method, which approximates the effective interest method. Amortization is recorded in interest expense on the Consolidated Statement of Operations. Foreign Currency Translation The Company's operations and balances denominated in foreign currencies, including those of its foreign Canadian subsidiary, DragonWave, that are primarily a direct and integral component or extension of the Company's operations, are translated into U.S. dollars ("USD") using the following: monetary assets and liabilities are translated at the period end exchange rate; non-monetary assets are translated at the historical exchange rate; and revenue and expense items are translated at the average exchange rate and records the translation adjustments in accumulated other comprehensive income (loss) on the Consolidated Balance Sheet. Foreign currency transaction gains and losses are included in foreign currency transaction gain (loss) in the Consolidated Statement of Operations. Revenue Recognition Starting at January 10, 2019 (date of inception), the Company accounts for revenue from contracts with customers in accordance with ASU No. 2017-09, Revenue from Contracts with Customers At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. Management has determined that it has the following performance obligations related to its products and services: equipment, software license, extended warranty, training, installation and consulting service. Revenue from equipment, software license, training and installation are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Revenue from extended warranties is recognized over time using an input method that results in a straight-line basis recognition over the warranty period, as the contract usually provides the customer equal benefit throughout the warranty period. Revenue from consulting services is recognized over time using an input method of labor hours expensed, as it directly measures the efforts toward satisfying the performance obligation. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers a number of factors, including the degree of interrelation and interdependence between obligations and whether or not the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the "expected value" method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment cost rather than as an additional promised service. As a result, the Company accrues the costs of shipping and handling when the related revenue is recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Consolidated Statement of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Consolidated Statement of Operations. The Company provides limited warranties for products sold to customers, typically for 13 months, covering product defects. Such limited warranties are not sold separately and do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications. Accordingly, these types of limited warranties are not considered to be separate performance obligations. In accordance with applicable guidance, the expected cost of the limited warranties is recorded as accrued warranty liability on the Consolidated Balance Sheet. Optional extended warranties are sold to customers and include additional support services. The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. The Company records contract liabilities when cash payments are received (or unconditional rights to receive cash) in advance of fulfilling its performance obligations. When the services have been performed or the goods delivered, revenue will be recognized, and contract liabilities will be reduced. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The majority of the Company's performance obligations in its contracts with customers relate to contracts with durations of less than one year. The transaction price allocated to unsatisfied performance obligations included in contracts with durations of more than 12 months is reflected in contract liabilities on the Consolidated Balance Sheet. Applying a practical expedient, the Company recognizes the incremental costs of obtaining contracts, which primarily consist of sales commissions, as expense when incurred if the amortization period of the assets that otherwise would have been recognized is one year or less. If the service period, inclusive of any anticipated renewal, is longer than a year, the incremental direct costs are capitalized and amortized over the period of benefit. As of December 31, 2020 and 2019, there were no such capitalized costs. The Company also applies the practical expedient not to adjust the promised amount of consideration for the effects of a financing component if the Company expects, at contract inception, that the period between when the Company transfers a good or service to the customer and when the customer pays for the good or service will be one year or less. During fiscal 2020 and 2019, there were no such financing components. Research and Development Research costs are expensed as incurred. Development costs are expensed as incurred unless they meet generally accepted accounting criteria for deferral and amortization. Development costs incurred prior to establishment of technological feasibility do not meet these criteria and are expensed as incurred. Share-Based Compensation The Company accounts for share-based compensation costs in accordance with ASC 718, Compensation – Stock Compensation Beginning in 2020, for employee awards, the Company elected to utilize the simplified method of estimating the expected life of options as allowed by U.S. Securities Exchange Commission ("SEC") Staff Accounting Bulletin ("SAB") 107. The Company believes this to be a better estimate of the expected life given the lack of historical information. For nonemployee awards, the Company will utilize the stated term of the award. Forfeitures will be accounted for as they occur for both employee and nonemployee awards. Upon exercise or conversion of any share-based payment transaction, the Company will issue shares, generally as new issuances. Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity. Leases Effective in the first quarter of 2019, the Company adopted ASU No. 2016-02, Leases The Company determines, at contract inception, whether or not an arrangement contains a lease and evaluates the contract for classification as an operating or finance lease. For all leases, ROU assets and lease liabilities are recognized based on the present value of lease payments, including annual rent increases, over the lease term at commencement date. If the Company's lease does not provide an implicit rate in the contract, the Company uses its incremental, secured borrowing rate based on lease term information available as of the adoption date or lease commencement date in determining the present value of lease payments. Any renewal periods are considered in the analysis of each lease to the extent that the Company considers them to be reasonably certain of being exercised. Costs associated with operating leases are recorded as a single lease cost on a straight-line basis over the life of the lease. The single lease cost includes the cost of amortizing the operating lease ROU asset and accretion expense related to the operating lease liability and is included in general and administrative expenses on the consolidated statement of operations. Costs associated with finance leases are recorded by amortizing the finance lease ROU asset, which is recorded as amortization on the consolidated statement of operations, and the accretion of the finance lease liability, recognized as interest expense on the Consolidated Statement of Operations. For all leases with a term of 12 months or less, the Company has elected the practical expedient to not recognize ROU assets and lease liabilities. See Note 16 — Leases Income Taxes The Company accounts for income taxes utilizing ASC 740, Income Taxes. The Company also follows the guidance for accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2020 and 2019. If the Company has to recognize any interest or penalties associated with its tax positions or returns, any interest or penalties will be recorded as income tax expense in the Consolidated Statement of Operations. Earnings or Loss per Share The Company accounts for earnings or loss per share pursuant to ASC 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: Year Ended January 10, (Amounts in US$'s, except share data) 2020 2019 Numerator: Net Loss $ (37,081,464 ) $ (27,545,255 ) Numerator for basic earnings per share – loss available to common shareholders $ (37,081,464 ) $ (27,545,255 ) Denominator: Denominator for basic earnings per share – weighted average common shares outstanding 45,293,697 16,238,036 Dilutive effect of warrants and options — — Denominator for diluted earnings per share – weighted average common shares outstanding and assumed conversions 45,293,697 16,238,036 Basic loss per common share $ (0.82 ) $ (1.70 ) Diluted loss per common share $ (0.82 ) $ (1.70 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of shares are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options and warrants are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period (out-of-the-money), regardless of whether the Company is in a period of net loss available to common shareholders. The following weighted-average potential common shares were excluded from the diluted loss per common share as their effect was anti-dilutive as of December 31, 2020 and 2019, respectively: stock options of 2,967,762 and 279,160, unvested restricted stock units of 349,997 and 52,031, and warrants of 477,160 and 16,166. Subsequent to December 31, 2020, the Company completed two public offerings, during which the Company issued a total of 9,832,296 shares of common stock and warrants to purchase an aggregate of 4,913,832 shares of common stock. In February 2021, the Company completed an acquisition and issued 2,555,209 shares of common stock as partial consideration. Additionally, in January and February 2021, the Company compensated vendors with shares of common stock totaling 219,000 shares issued and issued restricted awards to a member of the Board of Directors totaling 66,667 restricted shares. See Note 19 – Subsequent Events Debt Agreements Reportable Segments U.S. GAAP establishes standards for reporting financial and descriptive information about a company's reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The chief operating decision maker is the Company's Chief Executive Officer, who currently reviews the financial performance and the results of operations of our operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of the Company. Accordingly, the Company currently considers itself to be in a single reporting segment for reporting purposes focused on the North American development, manufacturing and production of products and services for the telecom infrastructure market. As it is still in the early stages of development, the Company historically managed its subsidiaries within this single operating segment and do not assess the performance of our product lines or geographic regions or other measures of income or expense, such as product expense, operating income or net income. Each of the subsidiaries is operated under the same senior management of the Company, and the Company views the operations of its subsidiaries as a whole for making business decisions. Employees of one subsidiary, particularly mechanical engineers, are often called upon to assist in the operations of another subsidiary. As the development of the Company matures and it move toward full scale production with increased marketing efforts, the Company will continue to evaluate additional segment disclosure requirements. Accounting Standards Not Yet Adopted In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Business Acquisitions

Business Acquisitions	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
BUSINESS ACQUISITIONS	3. BUSINESS ACQUISITIONS The Company's acquisitions are accounted for such that the assets acquired and liabilities assumed are recognized at their acquisition date fair values, with any excess of the consideration transferred over the estimated fair values of the identifiable net assets acquired recorded as goodwill. For fiscal 2020 and 2019, the Company recorded the following acquisitions: VEO On January 31, 2019, COMSovereign entered a stock-for-stock exchange with the stockholder of VEO. At the effective date of the acquisition, all of the outstanding capital stock of VEO that was issued and outstanding at such time was exchanged for 500,000 unregistered Preferred Series A shares of COMSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of VEO. The shares of Preferred Series A issued to acquire VEO were valued at $26.43 per share (non-marketable basis). VEO Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 500.000 Per share value $ 26.43 Purchase price $ 13,215,000 The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by COMSovereign based on the estimated fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total Consideration $ 13,215,000 InduraPower, Inc. On January 31, 2019, COMSovereign entered a stock-for-stock exchange with the stockholders of InduraPower. At the effective date of the acquisition, all of the outstanding capital stock of InduraPower that was issued and outstanding at such time was exchanged for 266.667 unregistered shares of Preferred Series A of COMSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of InduraPower. The shares of Preferred Series A issued to acquire InduraPower were valued at $26.43 per share (non-marketable basis). InduraPower Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 266.667 Per share value $ 26.43 Purchase price $ 7,048,000 * * - difference due to rounding related to the Split The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by COMSovereign based on the estimated fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill 6,908,463 Total Consideration $ 7,048,000 Silver Bullet Technology, Inc. On March 4, 2019, COMSovereign entered a stock-for-stock exchange with the stockholder of Silver Bullet. At the effective date of the acquisition, all of the outstanding capital stock of Silver Bullet that was issued and outstanding at such time was exchanged for 100,000 unregistered shares of Preferred Series A of COMSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of Silver Bullet. The shares of Preferred Series A issued to acquire Silver Bullet were valued at $26.43 per share (non-marketable basis). Silver Bullet Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 100,000 Per share value $ 26.43 Purchase price $ 2,643,000 The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by COMSovereign based on the estimated fair values as of March 4, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill 1,519,555 Total Consideration $ 2,643,000 DragonWave-X LLC and Lextrum, Inc. On April 1, 2019, COMSovereign entered into a stock-for-stock exchange with the owner of DragonWave and Lextrum. At the effective date of the acquisition, all of the equity interests of DragonWave and Lextrum were exchanged for an aggregate of 4,412,383 shares of COMSovereign's restricted common stock. Purchase consideration has been evaluated based on the business enterprise valuation of DragonWave and Lextrum. The shares of common stock issued to acquire DragonWave and Lextrum were valued at $13.20 per share (non-marketable basis). DragonWave and Lextrum Purchase Price (Amounts in US$'s, except share data) Consideration Number of common stock shares paid 4,412,383 Per share value $ 13.20 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064 DragonWave The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by COMSovereign based on the estimated fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill 14,100,800 Total Consideration $ 42,081,392 Lextrum The allocation of the total purchase price to the acquired tangible and intangible assets and liabilities assumed by COMSovereign based on the estimated fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill 4,827,570 Total Consideration $ 16,162,064 Historical Drone Aviation Holding Corp On November 27, 2019, the Company completed the COMSovereign Acquisition in a stock for stock transaction that was treated as a reverse merger for accounting purposes under U.S. GAAP with COMSovereign as the accounting acquiror and the Company as the accounting acquiree. The allocation of the total purchase price to Drone Aviation Holding Corp's acquired tangible and intangible assets and assumed liabilities based on the estimated fair values as of November 27, 2019 was as follows: (Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill 18,106,237 Total Consideration $ 28,257,491 Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. Acquisition On March 6, 2020, Sovereign Plastics completed the acquisition of the net assets of Fast Plastic Parts, LLC and 100% of the shares of common stock of Spring Creek Manufacturing, Inc. The consideration paid was the purchase price of $829,347, representing cash paid on the closing date of $253,773 and short-term debt incurred to the sellers of $575,574. Based in Colorado Springs, Colorado, the acquired business occupies a 23,300-square-foot manufacturing facility that houses a full-production machine shop, a comprehensive line of state-of-the-art plastic injection molding machinery, as well as light-assembly fulfilment and packaging lines serving customers 24x7. To finance the cash paid on the closing date and a portion of the short-term debt incurred, the Company entered into a new promissory note with an unaffiliated lender in the principal amount of $500,000 for proceeds of $446,000 that matured on November 30, 2020 and issued 16,667 shares of common stock. See Note 10 for further discussion of the promissory note. The Company expensed acquisition-related costs of $35,254 in the year ended December 31, 2020, which is included in general and administrative expenses on the Company's Consolidated Statement of Operations. The Company has accounted for the purchase using the acquisition method of accounting for business combinations under ASC 805. Accordingly, the purchase price has been allocated to the underlying assets and liabilities in proportion to their respective fair values. The excess of the consideration transferred over the estimated fair values of the net assets acquired was recorded as goodwill. The acquired assets and assumed liabilities were subject to adjustment during a measurement period subsequent to the acquisition date, not to exceed one-year as permitted under U.S. GAAP. During the fourth quarter, the Company finalized the determination of the fair values of the assets acquired and liabilities assumed as of the acquisition date, as set forth below. (Amounts in US$'s) Amounts Recognized as of Acquisition Date Measurement Period Adjustments (1) Fair Value Inventory $ 168,106 $ (76,069 ) $ 92,037 Prepaid expenses 66,575 (51,575 ) 15,000 Property & equipment 1,365,319 393,744 1,759,063 Operating lease right-of-use-assets 1,048,058 — 1,048,058 Finance lease right-of-use assets 18,009 — 18,009 Intangible assets: Customer relationships 500,226 (290,226 ) 210,000 Trade name — 10,000 10,000 Goodwill — 47,926 47,926 Total assets 3,166,293 33,800 3,200,093 Current portion of long-term debt 1,270,879 — 1,270,879 Operating lease liabilities, current 166,919 — 166,919 Finance lease liabilities, current 6,578 — 6,578 Operating lease liabilities, net of current portion 881,139 — 881,139 Finance lease liabilities, net of current portion 11,431 — 11,431 Deferred tax liability - noncurrent — 33,800 33,800 Total purchase consideration $ 829,347 $ — $ 829,347 (1) The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis, working capital, and deferred income taxes. The change to the provisional amount of property & equipment resulted in an increase in depreciation expense and accumulated depreciation of $99,350, of which $66,703 relates to a previous reporting period. In addition, the change to the provisional amount of intangible assets resulted in a decrease in amortization expense and accumulated amortization of $52,045, of which $36,617 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date. Virtual Network Communications, Inc. On July 6, 2020, the Company completed its acquisition (the "VNC Acquisition") of Virtual Network Communications Inc., a Virginia corporation ("VNC"), pursuant to an Agreement and Plan of Merger and Reorganization dated as of May 21, 2020 (the "Merger Agreement"), by and among the Company and its wholly-owned subsidiaries, CHC Merger Sub 7, Inc. and VNC Acquisition LLC, VNC and Mohan Tammisetti, solely in his capacity as the representative of the security holders of VNC. VNC is an edge centric wireless telecommunications technology developer and equipment manufacturer of both 4G LTE Advanced and 5G capable radio equipment. VNC designs, develops, manufactures, markets, and supports a line of network products for wireless network operators, mobile virtual network operators, cable TV system operators, and government and business enterprises that enable new sources of revenue, and reduce capital and operating expenses. In connection with the VNC Acquisition, the final adjusted total purchase price consideration amounted to $18,832,383, representing (i) cash paid on the closing date of $2,892,727, (ii) 3,912,737 shares of the Company's common stock with a fair value of $11,855,592 or $3.03 per share, of which an aggregate of 1,333,334 shares is being held in an escrow fund for purposes of satisfying any post-closing indemnification claims of the former VNC security holders under the Merger Agreement, (iii) options to purchase an aggregate 841,837 shares of the Company's common stock with a fair value of $2,239,950, (iv) warrants to purchase an aggregate 578,763 shares of the Company's common stock with a fair value of $1,592,867, and (v) settlement of a note receivable and related interest receivable pre-existing relationship in the amount of $251,247. The Company expensed acquisition-related costs of $156,605 in the year ended December 31, 2020 and $9,244 in the year ended December 31, 2019, which is included in general and administrative expenses on the Company's Consolidated Statement of Operations. The Company has accounted for the purchase using the acquisition method of accounting for business combinations under ASC 805. Accordingly, the purchase price has been allocated to the underlying assets and liabilities in proportion to their respective fair values. The excess of the consideration transferred over the estimated fair values of the net assets acquired was recorded as goodwill. The acquired assets and assumed liabilities were subject to adjustment during a measurement period subsequent to the acquisition date, not to exceed one-year as permitted under U.S. GAAP. During the fourth quarter, the Company finalized the determination of the fair values of the assets acquired and liabilities assumed as of the acquisition date, as set forth below. (Amounts in US$'s) Amounts Recognized as of Acquisition Date Measurement Period Adjustments (1) Fair Value Inventory $ 157,727 $ — $ 157,727 Prepaid expenses 15,000 (2,181 ) 12,819 Intangible assets: Technology 23,992 6,526,008 6,550,000 Customer relationships — 5,880,000 5,880,000 Trade name — 320,000 320,000 Licenses 410,000 (60,000 ) 350,000 Goodwill 19,151,331 (10,687,831 ) 8,463,500 Total assets 19,758,050 1,975,996 21,734,046 Accounts payable 5,000 — 5,000 Accrued interest 35 — 35 Long-term debt 24,028 — 24,028 Deferred tax liability - noncurrent — 2,872,600 2,872,600 Total purchase consideration $ 19,728,987 $ (896,604 ) $ 18,832,383 (1) The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis and deferred income taxes, which analysis also included the valuation of the non-cash purchase consideration resulting in a decrease in the total purchase consideration of $896,604. The change to the provisional amount of intangible assets resulted in an increase in amortization expense and accumulated amortization of $993,064, of which $479,981 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2020
Going Concern [Abstract]
GOING CONCERN	4. GOING CONCERN U.S. GAAP requires management to assess a company's ability to continue as a going concern within one year from the financial statement issuance and to provide related note disclosures in certain circumstances. The accompanying consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the year ended December 31, 2020, the Company generated negative cash flows from operations of $6,020,305 and had an accumulated deficit of $64,626,719 and negative working capital of $26,581,053. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund growth initiatives. The Company intends to position itself so that it will be able to raise additional funds through the capital markets, issuance of debt, and/or securing lines of credit. The Company has completed two public offerings subsequent to December 31, 2020 and has received gross proceeds of approximately $45.0 million, before deducting underwriting discounts and commissions and offering expenses. See Note 19 – Subsequent Events The Company's fiscal operating results, accumulated deficit and negative working capital, among other factors, raise substantial doubt about the Company's ability to continue as a going concern. The Company will continue to pursue the actions outlined above, as well as work towards increasing revenue and operating cash flows to meet its future liquidity requirements. However, there can be no assurance that the Company will be successful in any capital-raising efforts that it may undertake, and the failure of the Company to raise additional capital could adversely affect its future operations and viability.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventory consisted of the following as of December 31, 2020 and 2019: (Amounts in US$'s) December 31, December 31, Raw materials $ 1,765,398 $ 1,041,256 Work in progress 461,188 1,566,147 Finished goods 3,305,020 3,060,518 Total inventory 5,531,606 5,667,921 Reserve (993,174 ) (996,525 ) Total inventory, net $ 4,538,432 $ 4,671,396

Prepaid and Deferred Expenses

Prepaid and Deferred Expenses	12 Months Ended
	Dec. 31, 2020
Prepaid Expense, Current [Abstract]
PREPAID AND DEFERRED EXPENSES	6. PREPAID AND DEFERRED EXPENSES Prepaid expenses consisted of the following as of December 31, 2020 and 2019: (Amounts in US$'s) December 31, December 31, Prepaid rent and security deposit $ 732,270 $ 873,617 Deferred offering expenses 569,281 — Prepaid products and services 171,560 43,112 $ 1,473,111 $ 916,729 Prepaids and deferred expenses includes cash paid in advance for rent and security deposits, products and services and certain deferred expenses to be deferred in accordance with Staff Accounting Bulletin Topic 5.A, as codified in ASC 340. These deferred expenses are specific incremental costs directly attributable to a proposed or actual offering of securities which are properly be deferred and charged against the gross proceeds of the offering. See Note 19 – Subsequent Events

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	7. PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following as of December 31, 2020 and 2019: (Amounts in US$'s) December 31, December 31, Shop machinery and equipment $ 9,960,626 $ 8,100,667 Computers and electronics 575,452 558,561 Office furniture and fixtures 348,142 341,214 Leasehold improvements 274,314 222,332 11,158,534 9,222,774 Less – accumulated depreciation (8,872,068 ) (7,764,668 ) $ 2,286,466 $ 1,458,106 For the year ended December 31, 2020 and the period from Inception through December 31, 2019, the Company invested $176,697 and $87,038, respectively, in capital expenditures. The Company recognized $1,107,400 and $623,884, respectively, of depreciation expense for the year ended December 31, 2020 and fiscal 2019.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	8. GOODWILL AND OTHER INTANGIBLE ASSETS The following table sets forth the changes in the carrying amount of goodwill for fiscal 2020 and 2019: (Amounts in US$'s) Total Balance at January 10, 2019 (inception) $ — 2019 Acquisitions 56,386,796 Balance at December 31, 2019 $ 56,386,796 2020 Acquisitions 8,511,426 Balance at December 31, 2020 $ 64,898,222 The following table sets forth the gross carrying amounts and accumulated amortization of the Company's intangible assets as of December 31, 2020 and 2019: (Amounts in US$'s) Gross Accumulated Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Licenses — — — Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets at December 31, 2019 $ 58,220,782 $ (6,943,300 ) $ 51,277,482 Trade names $ 5,973,204 $ (1,349,698 ) $ 4,623,506 Licenses 350,000 (33,871 ) 316,129 Technology 39,350,000 (10,303,516 ) 29,046,484 Customer relationships 21,200,792 (5,484,917 ) 15,715,875 Intellectual property 3,729,537 (673,389 ) 3,056,148 Noncompete 937,249 (507,677 ) 429,572 Total definite-lived intangible assets at December 31, 2020 $ 71,540,782 $ (18,353,068 ) $ 53,187,714 Amortization expense of intangible assets was $11,409,768 and $6,943,300, respectively, for the year ended December 31, 2020 and fiscal 2019. The Company's amortization is based on no residual value using the straight-line amortization method as it best represents the benefit of the intangible assets. The following table sets forth the weighted-average amortization period, in total and by major intangible asset class: Asset Class Weighted-Average Amortization period Trade names 6.8 years Licenses 5.0 years Technology 6.0 years Customer relationships 5.7 years Intellectual property 6.0 years Noncompete 2.0 years All Intangible assets 5.9 years As of December 31, 2020, assuming no additional amortizable intangible assets, the expected amortization expense for the unamortized acquired intangible assets for the next five years and thereafter was as follows: (Amounts in US$'s) Estimated 2021 12,436,826 2022 12,007,253 2023 11,952,916 2024 9,842,359 2025 4,481,091 2026 1,670,789 2027 784,000 2028 12,480

Revolving Line of Credit and No

Revolving Line of Credit and Note Payable	12 Months Ended
	Dec. 31, 2020
Line of Credit Facility [Abstract]
REVOLVING LINE OF CREDIT AND NOTE PAYABLE	9. REVOLVING LINE OF CREDIT AND NOTE PAYABLE Revolving Line of Credit In 2017, the Company issued a promissory note (the "CNB Note") to City National Bank of Florida ("CNB") in the principal amount of $2,000,000, with a maturity date of August 2, 2018. In 2018, the maturity date of the CNB Note was extended to August 2, 2019. On August 29, 2019, the maturity date of the CNB Note was extended to August 2, 2020. The August 2019 modification was evaluated and it was determined that it did not qualify as an extinguishment of debt. The CNB Note allows for a CNB line of credit with advances that may be requested by the Company until the maturity date of August 2, 2020 so long as no event of default exists under the CNB Note or certain other events. The CNB Note bears an interest rate equal to the average of the interest rates per annum at which U.S. Dollars are offered in the London Interbank Borrowing Market ("LIBOR") for a 30-day period (the "Index") plus 2.9% over the Index. The Company will pay to CNB a late charge of 5.0% of any monthly payment not received by CNB within 10 calendar days after its due date. The Company may prepay the CNB Note at any time without penalty. In the event of a default, the interest rate will increase to the highest lawful rate. As of December 31, 2019, the interest rate on the CNB Note is 4.6% per annum. Under the terms of the CNB Note, the Company is obligated to maintain its primary operating account with CNB with a minimum average annual balance of $1,600,000. In the event the Company does not maintain this account balance, CNB may charge the Company a fee equal to 2% of the deficiency as additional interest under the CNB Note. Management believes that it was in compliance at all times during 2020 and 2019 with this covenant and was never charged the 2% deficiency fee. The CNB Note is personally guaranteed by the Company's former Chief Executive Officer, Mr. Jay H. Nussbaum and his estate ("Guarantors"). The Company and the Guarantors are obligated to maintain aggregate unencumbered liquidity of no less than $6,000,000 in accounts with recognized financial institutions or licensed brokerage firms during the term of the CNB Note. Management believes that it was in compliance at all times during 2020 and 2019 with this covenant. In addition, the CNB Note is secured by all of the Company's accounts, inventory and equipment, along with an assignment of a $120,000 bank account the Company maintains at CNB. The Company maintained the $120,000 bank account as of December 31, 2019. As of December 31, 2019, $2,000,000 had been drawn against the CNB line of credit. On March 19, 2020, the Company entered into a secured loan agreement with an unrelated party, the proceeds of which were used to pay off the CNB Note. See Note 10 – Debt Agreements Indemnification Agreement On August 3, 2017, the Company entered into an Indemnification Agreement with Mr. Nussbaum in order to indemnify and defend him to the fullest extent permitted by law for any claim, expense or obligation which might arise as a result of his guarantee of the CNB Note.

Debt Agreements

Debt Agreements	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
DEBT AGREEMENTS	10. DEBT AGREEMENTS Long-term debt consisted of the following as of December 31, 2020 and 2019: December 31, 2020 December 31, 2019 (Amounts in US$'s) Maturity Amount Interest Amount Interest Secured Notes Payable Secured note payable* February 28, 2020 $ 788,709 12.5 % $ 788,709 8.5 % Secured note payable* March 1, 2022 150,710 9.0 % 224,288 9.0 % Secured note payable* September 1, 2021 10,790 7.9 % 21,571 7.9 % Secured note payable* November 26, 2021 2,000,000 15.0 % 2,000,000 9.0 % Secured note payable* December 26, 2020 75,219 78.99 % — — Secured note payable* September 15, 2020 855,120 36.0 % — — Secured note payable* October 15, 2020 2,007,971 18.0 % — — Equipment financing loan* November 9, 2023 57,146 8.5 % — — Equipment financing loan* December 19, 2023 83,851 6.7 % — — Equipment financing loan* January 17, 2024 38,732 6.7 % — — Secured note payable January 6, 2021 1,100,000 10.0 % — — Total secured notes payable 7,168,248 3,034,568 Notes Payable Equipment financing loan September 15, 2020 — — 3,828 8.8 % Note payable July 9, 2019 — — 200,000 18.0 % Note payable September 1, 2019 — — 200,000 18.0 % Note payable* September 30, 2020 500,000 15.0 % 500,000 10.0 % Note payable* September 30, 2020 175,000 15.0 % 175,000 10.0 % Note payable* August 31, 2020 3,500,000 18.0 % 5,000,000 10.0 % Note payable July 9, 2019 — — 200,000 18.0 % Notes payable* December 6, 2019 66,700 18.0 % 450,100 18.0 % Note payable* November 30, 2020 500,000 15.0 % — — Notes payable* June 30, 2020 379,588 0.0 % — — Notes payable* June 30, 2020 165,986 0.0 % — — Note payable* February 16, 2023 83,309 3.0 % — — Note payable* September 30, 2020 290,000 12.0 % — — Notes Payable* October 13, 2020 through November 30, 2020 1,200,000 18.0 % — — Notes Payable* January 31, 2021 through February 23, 2021 550,000 18.0 % — — PPP loans April 30, 2022 through 455,184 1.0 % — — PPP loan May 14, 2022 24,028 1.0 % — — PPP loan August 11, 2025 103,659 1.0 % — — Total notes payable 7,993,454 6,728,928 Senior Debentures Senior debenture* December 31, 2019 84,000 15.0 % 100,000 15.0 % Total senior debentures 84,000 100,000 Convertible Notes Payable Convertible note payable* January 29, 2021 374,137 24.0 % — — Convertible note payable* November 20, 2020 2,238,239 24.0 % — — Total convertible notes payable 2,612,376 — — Senior Convertible Debentures Senior convertible debenture December 31, 2019 — — 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 15.0 % 250,000 10.0 % Senior convertible debenture November 30, 2020 1,000,000 15.0 % — — Total senior convertible debentures 1,250,000 275,000 Total long-term debt 19,108,078 10,138,496 Less unamortized discounts and debt issuance costs (61,079 ) (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 19,046,999 5,389,492 Less current portion of long-term debt (18,340,706 ) (5,389,492 ) Debt classified as long-term debt $ 706,293 $ — * Note is in default. Refer to further discussion below. Secured Notes Payable In August 2016, InduraPower entered into a promissory note not to exceed the principal amount of $550,000 bearing interest at 8.5% per annum with a maturity date of August 31, 2018. InduraPower could draw funds under the note through February 28, 2017. Interest on this note was payable monthly and the full principal balance was due at maturity. On September 11, 2019, the note was amended with both parties agreeing that the outstanding balance of $813,709 would be due on February 28, 2020. As of December 31, 2020 and 2019, an aggregate principal amount of $788,709 was outstanding under this note. This promissory note was past due and accruing interest at an increased default rate of 12.5% per annum. This promissory note is secured by substantially all of the assets of InduraPower. The aggregate principal amount of this note was fully repaid during the first quarter of fiscal 2021. In August 2016, InduraPower entered into a promissory note in the principal amount of $450,000 that bears interest at 9.0% per annum and matures on March 1, 2022. Interest-only payments were due monthly beginning October 1, 2016 through March 1, 2017. Monthly payments of $9,341 for interest and principal were due on this note for the following 60 consecutive months. This promissory note is currently past due. As of December 31, 2020 and 2019, an aggregate principal amount of $150,710 and $224,288, respectively, was outstanding under this note. This promissory note is secured by all assets, certain real estate and cash accounts of InduraPower, and is guaranteed by certain officers of InduraPower. This promissory note is subjected to clauses, whereby InduraPower is required to meet certain financial and non-financial terms. InduraPower did not fulfill the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The outstanding balance is presented as a current liability as of December 31, 2020 and 2019. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors. In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 with an interest rate of 7.9% per annum and a maturity date of September 1, 2021. Beginning April 1, 2017, equal monthly payments of $1,011 for interest and principal are due on the note for 60 consecutive months. This promissory note is currently past due. As of December 31, 2020 and 2019, an aggregate principal amount of $10,790 and $21,571, respectively, was outstanding under this note. This promissory note is secured by business equipment, certain real estate and cash accounts of InduraPower and is guaranteed by certain officers of InduraPower. This promissory note is subjected to clauses, whereby InduraPower is required to meet certain financial and non-financial terms. InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors. In November 2019, DragonWave entered into a secured loan agreement with an individual lender pursuant to which DragonWave received a $2,000,000 loan bearing interest at the rate of 9.0% per annum and matures on November 26, 2021. Upon an event of default, the interest rate shall automatically increase to 15% per annum on any unpaid principal and interest, compounded monthly, and all unpaid principal and accrued interest become due on-demand. A late charge of 5% will be charged for any balance overdue by more than 10 days. Accrued interest is calculated on a compound basis and is payable semi-annually in May and November of each year. Principal is due in full at maturity but can be prepaid in full or in part without penalty. The loan is secured by all of the assets of DragonWave and is guaranteed by COMSovereign. The debt issuance costs were the result of the issuance of 350,000 shares of common stock of the Company and a cash payment of $80,000. The Company defaulted on this loan during the current fiscal year, causing the interest rate to increase to a monthly compounded rate of 15% per annum, a late charge of 5% to be incurred, and the loan and accrued interest to become due on-demand. Amounts recorded as debt discounts and issuance costs were fully amortized and recognized in interest expense during the current fiscal year, as a result of the loan becoming due on-demand from the default event. For the fiscal years ended December 31, 2020 and 2019, $4,523,333 and $196,667 of these costs were amortized and recognized in interest expense in the Consolidated Statements of Operations, respectively. As of December 31, 2020 and 2019, there were $0 and $4,523,333 of debt discounts and issuance costs remaining, respectively. As of December 31, 2020 and 2019, an aggregate principal amount of $2,000,000 was outstanding under this loan. On January 26, 2021, $1,000,000 of the principal amount of this loan and all accrued interest with a combined total of $1,227,043, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, On February 26, 2020, the Company entered into a $600,000 secured business loan bearing interest at 78.99% per annum which matured on December 26, 2020. Principal and interest payments of $19,429 were due weekly. The loan was secured by the assets of the Company. As of December 31, 2020, an aggregate principal amount of $75,219 was outstanding and past due under this loan. The aggregate principal amount of this loan was fully repaid during the first quarter of fiscal 2021. In connection with the acquisition of the business by Sovereign Plastics on March 6, 2020, the Company assumed a secured loan with FirstBank in the principal amount of $979,381 bearing interest at 5% per annum and with a maturity date of June 1, 2020. On August 5, 2020, the maturity date of this loan was extended to September 15, 2020, with a single payment of all unpaid principal and accrued interest then due, and the interest rate was increased to 36% per annum for any principal balance remaining unpaid past the extended maturity date. The loan was secured by certain assets of Sovereign Plastics. This loan was subjected to covenants, whereby Sovereign Plastics was required to meet certain financial and non-financial covenants at the end of each fiscal year. As of December 31, 2020, an aggregate principal amount of $855,120 was outstanding and past due under this loan. The aggregate principal amount of this loan was fully repaid during the first quarter of fiscal 2021. On March 19, 2020, the Company entered into a secured loan agreement in the amount of $2,007,971 bearing interest at 5% per annum with a maturity date of August 31, 2020. On August 5, 2020, the maturity date of this loan was extended to October 15, 2020. Upon maturity, the interest rate automatically increased to 18% per annum, and a late charge of 5% was charged for any balance overdue by more than 10 days. Interest payments of $8,428 were due monthly, with the full principal amount due at maturity. The loan was secured by certain intellectual property assets of the Company. The proceeds of the loan were used to repay the balance of the CNB Note (revolving line of credit) that was entered into in 2017. As of December 31, 2020, an aggregate principal amount of $2,007,971 was outstanding and past due under this loan. On January 26, 2021, the aggregate principal amount of this loan and accrued interest with a combined total of $2,250,255, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, In connection with the acquisition of the business by Sovereign Plastics on March 6, 2020, the Company: ● assumed an equipment financing loan with an aggregate principal balance of $64,865, which is secured by the related equipment, bearing interest at 8.5% per annum. Monthly principal and interest payments of approximately $1,680 are due over the term. As of December 31, 2020, an aggregate amount of principal of $57,146 was outstanding and past due under this loan. However, there are no penalties associated with this default. The aggregate principal amount of this loan was fully repaid during the first quarter of fiscal 2021. ● assumed an equipment financing loan with an aggregate principal balance of $95,810, which is secured by the related equipment, bearing interest at 6.7% per annum. Monthly principal and interest payments of approximately $2,361 are due over the term. As of December 31, 2020, an aggregate amount of principal of $83,851 was outstanding and past due under this loan. However, there are no penalties associated with this default. The aggregate principal amount of this loan was fully repaid during the first quarter of fiscal 2021. ● assumed an equipment financing loan with an aggregate principal balance of $43,957, which is secured by the related equipment, bearing interest at 6.7% per annum. Monthly principal and interest payments of approximately $1,063 are due over the term. As of December 31, 2020, an aggregate amount of principal of $38,732 was outstanding and past due under this loan. However, there are no penalties associated with this default. The aggregate principal amount of this loan was fully repaid during the first quarter of fiscal 2021. On December 8, 2020, the Company entered into a secured loan agreement in the aggregate principal amount of $1,100,000 with an original issue discount of $100,000, that bears interest at the rate of 10% per annum and matures on January 6, 2021. Upon an event of default, the interest rate shall automatically increase to 36% per annum on any unpaid principal, or the maximum amount permitted by applicable law, compounded monthly, and all unpaid principal and accrued interest may become due on-demand. Accrued interest and principal are due in full on the maturity date. A late charge of 10% may be charged for any balance not paid when due. The loan is guaranteed by VNC and is secured by the Company's equity interest in VNC, all of the assets of VNC and certain intellectual property assets of the Company. Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 23,334 shares of his personally owned, issued and outstanding common stock of the Company to the lender and brokers, as part of this transaction. The shares had a total fair value of $142,800. The Company accounted for this as a contribution from Mr. Hodges, with $102,000 assigned as debt discounts for additional consideration to the lender, and $40,800 assigned as debt issuance costs to the brokers. The Company incurred debt issuance costs to the placement agent of this transaction in the amount of $50,000. For the fiscal year ended December 31, 2020, $232,221 of the debt discounts and issuance costs were amortized and recognized in interest expense in the Consolidated Statement of Operations. As of December 31, 2020, there were $60,579 of debt discounts and issuance costs remaining. As of December 31, 2020, an aggregate principal amount of $1,100,000 was outstanding under this loan. On January 26, 2021, $350,000 of the principal amount of this loan and accrued interest with a combined total of $495,584, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, Notes Payable InduraPower had a financing loan for certain of its equipment that bore interest at 8.775% per annum and was due on September 15, 2020. Principal and interest payments of $1,872 were due quarterly. As of December 31, 2019, an aggregate principal amount of $3,828 was outstanding under this loan. The aggregate principal amount of this loan was fully repaid during the third quarter of fiscal 2020. In September 2017, COMSovereign entered into a promissory note in the principal amount of $137,500 that bore interest at a rate of 12% per annum and was due on October 17, 2017. The note was repaid during fiscal year 2019. On June 10, 2019, COMSovereign entered into a new promissory note with the same lender for $200,000 with an original issue discount of $6,000 and a maturity date of July 9, 2019. The full $200,000 balance was due at maturity. Since this note was not repaid upon maturity, subsequent interest was accrued at an increased rate of 18% per annum. Additionally, on August 14, 2019, COMSovereign borrowed from the same lender an additional $200,000 promissory note that matured on September 1, 2019. As this note was not repaid upon maturity, subsequent interest was accrued at an increased rate of 18% per annum. As of December 31, 2019, an aggregate principal amount of $400,000 was outstanding under these notes. On August 5, 2020, the aggregate principal amount of these note and accrued interest in the amount of $488,520 was fully extinguished in exchange for 108,560 shares of issued common stock of the Company with a fair value of $4.53 per share. In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller on a promissory note in the principal amount of $500,000 bearing interest at 12.0% per annum with a maturity date of October 17, 2017. On October 1, 2019, the maturity date was extended until September 30, 2020 and the interest rate was reduced to 10% per annum. All unpaid accrued interest from October 2017 through September 30, 2019 was converted into 50,000 shares of common stock of COMSovereign. On April 21, 2020, all unpaid accrued interest from October 1, 2019 through December 31, 2019 was converted into 4,832 shares of issued common stock of the Company. Accrued interest and the full principal balance were due at maturity. Upon maturity, the interest rate increased to 15% per annum for any balance overdue by more than 5 days. As of December 31, 2020 and 2019, an aggregate principal amount of $500,000 was outstanding under this note, and was past due at December 31, 2020. On January 26, 2021, the aggregate principal amount of this note and accrued interest with a combined total of $561,592, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of a promissory note in the principal amount of $175,000 bearing interest at the rate of 15% per annum and was due on November 30, 2017. The interest rate increased to 18% per annum when the note became past due. On October 1, 2019, COMSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 3,334 shares of common stock of COMSovereign, valued at $44,000. Accrued interest and principal were due and payable at maturity. Upon maturity, the interest rate increased to 15% per annum for any balance overdue by more than 5 days. As of December 31, 2020 and 2019, an aggregate principal amount of $175,000 was outstanding under this note, and was past due at December 31, 2020. The aggregate principal amount of this note was fully repaid during the first quarter of fiscal 2021. In October 2017, DragonWave entered into a 90-day promissory note in the principal amount of $4,400,000 and received proceeds of $4,000,000. In January 2018, the promissory note was amended to accrue interest at the rate of 8% per annum and to extend the maturity date another 90 days. In August 2018, the maturity date was extended to December 31, 2018 with new payment terms. In September 2018, the maturity date was extended to February 28, 2019 with new payment terms. In October 2018, DragonWave amended the promissory note to clarify the payment of interest. On September 3, 2019, the promissory note was increased to $5,000,000 as all unpaid accrued interest was added to the principal balance. Additionally, the maturity date was extended to March 30, 2020 and the interest rate was changed to 10% per annum. Under this new amendment, interest payments were due and payable monthly. On April 21, 2020, the maturity date of this note was extended to August 31, 2020, the interest rate was increased to 12% per annum, and the Company provided to the lender 33,334 fully paid and non-assessable shares of its common stock that have been treated as debt issuance costs. On August 5, 2020, $1,500,000 principal amount of this note was extinguished in exchange for 333,334 shares of common stock of the Company with a fair value of $4.53 per share. This loan was past due at December 31, 2020. However, there are no penalties associated with this default. As of December 31, 2020 and 2019, an aggregate principal amount of $3,500,000 and $5,000,000, respectively, was outstanding under this note. On January 26, 2021, the aggregate principal amount of this note and accrued interest with a combined total of $4,211,069, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, On June 10, 2019, COMSovereign entered into a promissory note in the principal amount of $200,000 with an original issue discount of $6,000 and a maturity date of July 9, 2019. The full $200,000 balance was due at maturity. Since this note was not repaid and was past due, interest was being accrued at an increased rate of 18% per annum. As of December 31, 2019, an aggregate principal amount of $200,000 was outstanding under this note. On August 5, 2020, the aggregate principal amount of this note and accrued interest in the amount of $245,172 was fully extinguished in exchange for 54,483 shares of issued common stock of the Company with a fair value of $4.53 per share. In September 2019, DragonWave entered into a $5,250,000 promissory note that was not fully funded and was guaranteed by COMSovereign. DragonWave received $3,485,000 in proceeds. As incentive to enter into the promissory note, the noteholder was issued 166,667 shares of COMSovereign's common stock for the total purchase price of $13.20 per share, or $2,200,000, of which only $5,000 was paid in cash. The noteholder was later granted detachable warrants to purchase an aggregate of 814,167 shares of COMSovereign's common stock at a price of $0.03 per share. As of December 31, 2019, DragonWave had repaid the principal amount in full along with all accrued interest, and the warrants had been converted into 814,167 shares of COMSovereign's common stock at an exercise price of $0.03 per share or noncash proceeds $24,425. On November 7, 2019, COMSovereign entered into several promissory notes in the aggregate principal amount of $450,100 that bore an effective interest rate at 133% per annum due to a single payment incentive, which matured on December 6, 2019. An aggregate principal amount of $200,100 was owed to three related parties out of the $450,100 promissory notes. Accrued interest and principal were due and payable at maturity. These notes are currently past due, and the Company is using an interest rate of 18% per annum to accrue interest on these notes. The Company repaid $250,000 of the aggregate principal amount of this promissory note during the first quarter of the 2020. An additional $133,400 of the aggregate principal amount of this promissory note, along with accrued interest and associated late fee penalties of $51,516, was fully extinguished on August 5, 2020 in exchange for 41,093 shares of issued common stock of the Company with a fair value of $4.53 per share. As of December 31, 2020 and 2019, the aggregate principal amount of $66,700 and $450,100, respectively, was outstanding and past due under these notes. The aggregate principal amount of these notes was fully repaid during the first quarter of fiscal 2021. On March 5, 2020, the Company sold a promissory note in the principal amount of $500,000 that matured on November 30, 2020 for a purchase price of $446,000. Additionally, in lieu of interest, the Company issued to the lender 16,667 shares of its common stock with a fair value of $57,000, which was recognized as a debt discount and amortized to interest expense over the term of the note. Any principal balance remaining unpaid past the maturity date accrued interest at a rate of 15% per annum. As of December 31, 2020, an aggregate principal amount of $500,000 was outstanding and past due under this note. On January 26, 2021, the aggregate principal amount of this note and accrued interest with a combined total of $511,712, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, In connection with the acquisition of the business by Sovereign Plastics on March 6, 2020, the Company: ● entered into several promissory notes with the sellers in the aggregate principal amount of $409,586 that do not bear interest and with a maturity date of June 30, 2020 and monthly principal payments. As of December 31, 2020, the aggregate amount of $379,588 was outstanding and past due under these notes. However, there are no penalties associated with this default. The aggregate principal amount of these notes was fully repaid during the first quarter of fiscal 2021. ● agreed to pay an aggregate of $165,987 to the sellers on or before June 30, 2020. The agreement was not interest bearing. As of December 31, 2020, an aggregate amount of $165,986 was outstanding and past due under these notes. However, there are no penalties associated with this default. The aggregate principal amount of these notes was fully repaid during the first quarter of fiscal 2021. ● assumed a note payable in the amount of $86,866 bearing interest at 3% per annum and with a maturity date of February 16, 2023. Monthly payments in the amount of $3,773 for principal and interest are due over the term. As of December 31, 2020, an aggregate principal amount of $83,309 was outstanding and past due under this note. However, there are no penalties associated with this default and amounts due were current as of the filing date of this Form 10-K. On May 29, 2020, the Company entered into a promissory note in the principal amount of $290,000 with an original issue discount of $40,000 and a maturity date of September 30, 2020. The full $290,000 balance was due at maturity, with interest accruing at a rate of 12% per annum for any principal balance remaining unpaid past the maturity date. As of December 31, 2020, an aggregate principal amount of $290,000 was outstanding and past due under this note. On January 26, 2021, the aggregate principal amount of this note, a 10% principal bonus, and accrued interest with a combined total of $330,250, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, Between July 2, 2020 and August 21, 2020, the Company borrowed an aggregate of $1,200,000 from accredited investors and issued to such investors promissory notes evidencing such loans. The principal amounts of the notes were between $50,000 and $200,000. The notes had maturity dates between October 13, 2020 and November 30, 2020 bearing interest at a rate of 15% per annum, with interest accruing at an annually compounded rate of 18% per annum for any principal balance remaining unpaid past the maturity date. Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 96,634 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors and brokers, as part of this transaction. The shares had a total fair value of $478,726. The Company accounted for this as a contribution from Mr. Hodges, with $398,540 assigned as debt discounts for additional consideration to the accredited investors, and $80,186 assigned as debt issuance costs to the brokers. The Company incurred additional debt issuance costs to the brokers of this transaction in the amount of $21,000. The amounts recorded as debt discounts and issuance costs were fully amortized and recognized in interest expense during the current fiscal year. As of December 31, 2020, an aggregate principal amount of $1,200,000 was outstanding and past due under these notes. On January 26, 2021, $750,000 of the aggregate principal amount of these notes, a 10% principal bonus, and accrued interest with a combined total of $885,995, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, Between November 4, 2020 and November 24, 2020, the Company borrowed an aggregate of $550,000 from accredited investors and issued to such investors promissory notes evidencing such loans. The principal amounts of the notes were between $50,000 and $100,000. The notes have maturity dates between January 31, 2021 and February 23, 2021 bearing interest at a rate of 15% per annum, with interest accruing at an annually compounded rate of 18% per annum for any principal balance remaining unpaid past the maturity date. Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 38,334 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors, as part of this transaction. The Company accounted for this as a contribution from Mr. Hodges, with the total fair value of the shares of $259,600 assigned as debt discounts for additional consideration to the accredited investors. The Company defaulted on these notes during the 2020 fiscal year, causing the interest rate to increase to an annually compounded rate of 18% per annum, and the note and accrued interest to become due on-demand. The amounts recorded as debt discounts were fully amortized and recognized in interest expense during the 2020 fiscal year, as a result of the notes becoming due on-demand from the default event. As of December 31, 2020, an aggregate principal amount of $550,000 was outstanding under these notes. On January 26, 2021, $500,000 of the aggregate principal amount of these notes, a 10% principal bonus, and accrued interest with a combined total of $565,740, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, Between April 30 and May 26, 2020, six of the Company's subsidiaries received loan proceeds in the aggregate amount of $455,184 under the Paycheck Protection Program ("PPP"). The PPP loan has a maturity of 2 years and an interest rate of 1% per annum. The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable pursuant to section 1106 of the CARES Act, after a period of up to 24 weeks, as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness shall be calculated in accordance with the requirements of the PPP, including the provisions of Section 1106 of the CARES Act, although no more than 40 percent of the amount forgiven can be attributable to non-payroll costs. Further, the amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the period of up to 24 weeks. As of December 31, 2020, an aggregate amount of principal of $455,184 was outstanding under these loans. In connection with the VNC acquisition on July 6, 2020, the Company assumed a PPP loan in the principal amount of $24,028 bearing interest at 1% per annum and with a maturity date of May 14, 2022. Terms are consistent with the Company's other PPP loans. As of December 31, 2020, an aggregate amount of principal amount of $24,028 was outstanding under this loan. On August 11, 2020, one of the Company's subsidiaries received loan proceeds in the aggregate amount of $103,659 under the PPP. The PPP loan has a maturity of 5 years and an interest rate of 1% per annum. Terms are consistent with the Company's other PPP loans. As of December 31, 2020, an aggregate principal amount of $103,659 was outstanding under this loan. Senior Debentures In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $24.00 or (2) 80% of the common stock price offer

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	11. RELATED PARTY TRANSACTIONS Throughout 2020, the Executive Officers and the members of the Board of Directors elected to not receive salaries and Board fees to which they are entitled through the Company's compensation program until such time the cash position of the Company improved. Amounts outstanding at December 31, 2020 totaled approximately $1.4 million. Subsequent to December 31, 2020, the Company completed two public offerings and approximately $1.2 million of this amount was paid. See Note 19 – Subsequent Events Receivable – Related Party As of December 31, 2019, the receivables – related party balance was $1,595, which represented amounts owed by Dr. Dustin McIntire, the Company's Chief Technology Officer, for personal charges he incurred using his company credit card. Accrued Liabilities – Related Party As of December 31, 2020 and 2019, the accrued liabilities – related party balance was $30,000 and $461,254, respectively, which represented amounts owed to various contractors, officers and employees of the Company as described below. In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 that bears interest at 7.785% per annum and matures on September 1, 2021. At the same time, InduraPower also entered into a promissory note in the principal amount of $450,000 with the same lender that bears interest at 9.0% per annum and matures on March 1, 2022. A requirement of the promissory notes is to maintain a balance of at least $155,159 at J.P. Morgan while the promissory notes are outstanding. Sergei Begliarov, Chief Executive Officer of InduraPower, provided cash of $153,761 to comply with the requirements of the promissory notes. The amount was recorded in accrued liabilities – related party and $153,761 was outstanding as of December 31, 2019. These transactions are not considered related party activity during 2020. During 2019, Sergei Begliarov paid $71,199 of expenses on behalf of InduraPower. During 2019, Mr. Hodges, paid $6,588 of expenses on behalf of InduraPower. These amounts were recorded in accrued liabilities – related party and had balances outstanding aggregating to $77,787 as of December 31, 2019. These transactions are not considered related party activity during 2020. Mr. Hodges is also the founder, Chairman and Chief Executive Officer of TM Technologies, Inc. ("TM"). Mr. Hodges also controls TM by virtue of his ownership and control of a majority of the outstanding equity securities of TM. In addition, Mr. Kevin Sherlock, the Company's General Counsel, is also a director of TM. Additionally, in 2019, TM paid $29,300 of expenses on behalf of InduraPower and this amount was recorded in accrued liabilities – related party as of December 31, 2019. These transactions are not considered related party activity during 2020. During 2018 and 2019, Daniel L. Hodges paid $29,120 of rent on behalf of Lextrum. This amount was recorded in accrued liabilities – related party as of December 2019. These transactions are not considered related party activity during 2020. On November 10, 2017, the Company and Global Security Innovative Strategies, LLC ("GSIS"), a company in which David Aguilar, a member of the Company's Board of Directors, is a principal, entered in an agreement (the "GSIS Agreement") pursuant to which GSIS agreed to provide business development support and general consulting services for sales opportunities with U.S. government agencies and other identified prospects and consulting support services for the Company. The GSIS Agreement had an initial term of six months beginning on November 1, 2017. On September 26, 2018, the parties amended the GSIS Agreement to extend the period of service through September 2019 with monthly automatic renewals thereafter. The Company also agreed to issue an option to purchase 100,000 shares of the Company's common stock at a strike price of $1.00, or $100,000. This option immediately vested and terminates on September 26, 2022. Pursuant to the GSIS Agreement, GSIS is paid a fee of $10,000 per month. In addition, GSIS is paid for the expenses incurred in connection with the performance of its duties under the GSIS Agreement. Either party may terminate or renew the GSIS Agreement at any time, for any reason or no reason, upon at least 30 days' notice to the other party. GSIS was owed $30,000 and $23,036 for normal monthly retainers and expenses incurred as of December 31, 2020 and 2019, respectively. These amounts were recorded in accrued liabilities – related party as of December 31, 2020 and 2019, respectively. On March 21, 2019, concurrent with the resignation of Kevin Hess, the Company's former Chief Technology Officer, the Company and Cognitive Carbon Corporation ("CCC"), entered into an agreement pursuant to which CCC agreed to provide Chief Technology Officer services, sales and marketing services and outsourced software and platform development services which are to be provided personally by Kevin Hess or third-party development firms of his choosing for outsourced development. CCC will receive $19,750 per month for one year for the Chief Technology Officer services and potential bonuses and an amount up to $120,000 for outsourced software and platform development. Felicia Hess, and employee of the Company, who is married to Kevin Hess, is the President and a director of CCC. Amounts outstanding and payable to CCC in accrued liabilities – related party totaled $148,250 as of December 31, 2019. These transactions are not considered related party activity during 2020. Notes Payable – Related Party As of October 2019, TM had advanced amounts to the Company totaling $1,292,953 for general expenses and to simulate and test emplacement of the modulation technology within one of DragonWave's Harmony line radios. As of October 31, 2019, this amount was formalized into a note with a stated interest payment of $54,000. Interest and principal was due at initial maturity, August 31, 2020. No payment was made as of maturity and a default penalty was accrued in other liabilities totaling $67,348 in accordance with the agreement. Effective September 30, 2020, this note was amended to extend the maturity date to December 31, 2020. As of December 31, 2019, $1,292,953 plus accrued interest and penalty was outstanding under this loan. On October 1, 2020, the Company entered into an agreement with TM to exchange the aggregate principal, interest and penalties outstanding with a combined total of $1,414,301, in full for 188,574 common shares of the Company with a fair value of $7.50 per share. On August 5, 2019, Mr. Hodges and his wife, loaned DragonWave $200,000 at an interest rate of 5.0% per annum and an 18.0% default interest rate with a maturity date of December 31, 2020. Interest was payable monthly while the full principal balance was due at maturity. This loan is currently past due and is accruing interest at an increased default rate of 18.0% per annum. As of December 31, 2020 and 2019, $200,000 plus accrued interest was outstanding under the loan. The aggregate principal amount of this note was fully repaid during the subsequent first quarter of fiscal year 2021. On July 1, 2020, Mr. Brent Davies, who is on the Company's Board of Directors and Audit Committee, loaned the Company $50,000 at an interest rate of 4.80% per annum with an original maturity date of August 31, 2020. This note was amended to extend the maturity date to November 30, 2020. Interest and the full principal balance are due at maturity. This loan is currently past due and is accruing interest at an increased default rate of 18.0% per annum. As of December 31, 2020, $50,000 plus accrued interest was outstanding under the loan. The aggregate principal amount of this note was fully repaid during the subsequent first quarter of fiscal year 2021. On July 2, 2020, the Company sold $1,900,000 aggregate principal amount of 9% Convertible Debentures to Dr. Dustin McIntire, the Company's Chief Technology Officer, that bore interest at a rate of 9% per annum and matured on September 30, 2020. Dr. McIntire was also granted warrants to purchase an aggregate of 190,000 shares of the Company's common stock at a price of $1.00 per share. The Company recorded the warrants as a discount to the debt in the amount of $59,806. The Company also recorded $249,806 for the BCF associated with the debentures. On August 19, 2020, Dr. McIntire converted the full principal amount of such debentures and accrued interest into 1,921,082 shares of the Company's common stock. Between October 15, 2020 and December 28, 2020, we borrowed an aggregate of $600,000 from Dr. McIntire and issued promissory notes evidencing such loans. The principal amounts of the notes are between $100,000 and $350,000, and such notes bear interest at 10% per annum and are due between January 14, 2021 and March 28, 2021. The aggregate principal amount of these notes was fully repaid during the subsequent first quarter of fiscal year 2021. Between November 13, 2020 and December 24, 2020, we borrowed an aggregate of $160,000 from Richard J. Berman, a member of the Board of Directors, and issued promissory notes evidencing such loans. The principal amounts of the notes were between $40,000 and $120,000, and such notes bore interest at 8% per annum and were due between February 12, 2021 and March 23, 2021. On January 14, 2021, we and Mr. Berman agreed to convert such promissory notes, and all accrued interest thereon, into 42,776 shares of common stock and warrants to purchase 42,776 shares of common stock at an exercise price of $4.50 per share. On January 26, 2021, the aggregate principal amount of this note, a 10% principal bonus, and all accrued interest with a combined total of $177,517, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events,

Revenue

Revenue	12 Months Ended
	Dec. 31, 2020
Revenue [Abstract]
REVENUE	12. REVENUE The following table is a summary of the Company's timing of revenue recognition for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019: Year Ended January 10, (Amounts in US$'s) 2020 2019 Timing of revenue recognition: Services and products transferred at a point in time $ 8,815,731 $ 2,803,026 Services and products transferred over time 611,105 1,909,186 Total revenue $ 9,426,836 $ 4,712,212 The Company disaggregates revenue by source and geographic destination to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Revenue by source consisted of the following for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019: Year Ended January 10, (Amounts in US$'s) 2020 2019 Revenue by products and services: Products $ 7,562,251 $ 2,702,410 Services 1,864,585 2,009,802 Total revenue $ 9,426,836 $ 4,712,212 Revenue by geographic destination consisted of the following for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019: Year Ended January 10, (Amounts in US$'s) 2020 2019 Revenue by geography: North America $ 8,577,006 $ 3,476,977 International 849,830 1,235,235 Total revenue $ 9,426,836 $ 4,712,212 Contract Balances The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. Contract liabilities consist of cash payments received (or unconditional rights to receive cash) in advance of fulfilling performance obligations. As of December 31, 2020 and 2019, the Company did not have a material contract assets balance. The following table is a summary of the Company's opening and closing balances of contract liabilities related to contracts with customers. (Amounts in US$'s) Total Balance at January 10, 2019 (Inception) $ — Increase 302,815 Balance at December 31, 2019 $ 302,815 Increase 561,487 Balance at December 31, 2020 $ 864,302 The increase in contract liabilities during the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019 was primarily due to invoiced amounts that did not yet meet the revenue recognition criteria, which for the year ended December 31, 2020, was partially offset by the revenue recognition criteria being met for previously deferred revenue. The amount of revenue recognized for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019 that was included in the prior period contract liability balance was approximately $149,923 and $0, respectively. This revenue consisted of services provided to customers who had been invoiced prior to the year ended December 31, 2020. See Note 2 – Summary of Significant Accounting Policies

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
SHAREHOLDERS' EQUITY	14. SHARE-BASED COMPENSATION The Company accounts for share-based compensation in accordance with ASC 718, Compensation – Stock Compensation Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity. For employee awards, the Company elected to utilize the simplified method of estimating the expected life of options as allowed by SAB 107. The Company believes this to be a better estimate of the expected life given the lack of historical information. For nonemployee awards, the Company will utilize the stated term of the award. Forfeitures will be accounted for as they occur for both employee and nonemployee awards. Upon exercise or conversion of any share-based payment transaction, the Company will issue shares, generally as new issuances. As described in Note 13 – S hareholders' Equity Stock Awards In January 2019, Daniel L. Hodges, Chairman and Chief Executive Officer of COMSovereign at such time, and John E. Howell, President of COMSovereign at such time, each acquired 4,000,000 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 22, 2019, three members of the Board of Directors of COMSovereign and an executive officer of COMSovereign acquired an aggregate of 716,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. Additionally, four executive officers of InduraPower, Lextrum and VEO acquired an aggregate of 166,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. 2020 Long-Term Incentive Plan On April 22, 2020, the Company's Board of Directors adopted the 2020 Long-Term Incentive Plan (the "2020 Plan") which was approved by the stockholders on or about May 6, 2020. Employees, officers, directors and consultants that provide services to the Company or one of its subsidiaries may be selected to receive awards under the 2020 Plan. Awards under the 2020 Plan may be in the form of incentive or nonqualified stock options, stock appreciation rights, stock bonuses, restricted stock, stock units and other forms of awards including cash awards and performance-based awards. A total of 3,333,334 shares of the Company's common stock are authorized for issuance with respect to awards granted under the 2020 Plan. Any shares subject to awards that are not paid, delivered or exercised before they expire or are cancelled or terminated, or fail to vest, as well as shares used to pay the purchase or exercise price of awards or related tax withholding obligations, will become available for other award grants under the 2020 Plan. As of December 31, 2020, 908,502 options have been issued under the 2020 Plan, of which 33,334 were forfeited. Any shares forfeited are available for re-issuance. A total of 2,458,165 shares authorized under the 2020 Plan remained available for award purposes. The 2020 Plan will terminate on May 1, 2030. The maximum term of options, stock appreciation rights and other rights to acquire common stock under the 2020 Plan is ten years after the initial date of the award. Stock Options The following options were issued by the Company, outside of any equity plan, prior to the COMSovereign Acquisition with the attributes described below to purchase the Company's common stock ( amounts in US$'s, except share data Grant Date Underlying Shares Option Price Full Vesting Date Expiration Date January 9, 2017 33,334 $ 8.70 January 9, 2019 January 7, 2021 August 3, 2017 1,710,000 $ 1.50 August 3, 2017 August 3, 2021 November 9, 2017 666,667 $ 1.50 November 9, 2017 November 9, 2021 December 13, 2017 66,667 $ 3.00 November 13, 2019 December 13, 2021 March 28, 2018 33,334 $ 3.00 March 28, 2020 March 28, 2022 May 16, 2018 110,000 $ 3.00 May 16, 2018 May 16, 2022 May 16, 2018 43,334 $ 3.00 May 16, 2020 May 16, 2022 September 26, 2018 2,000,000 $ 1.95 December 21, 2018 September 26, 2022 All of the above options were outstanding as of January 10, 2019. On March 20, 2019, the Company granted options outside of any equity plan to two employees and one non-employee for the purchase of an aggregate of 60,001 shares of the Company's common stock. All the options have an exercise price of $3.18 per share and expire on March 20, 2023. During Q4 of 2019, 16,667 of these options were forfeited and the remainder vested with the change of control event. Under the Black-Scholes option pricing model, the fair value of these options on the date of grant was estimated to be $123,130. On July 6, 2020, the Company issued replacement options for outstanding VNC options in conjunction with the acquisition of VNC. These options are outside of any equity plan and are for the purchase of an aggregate 841,837 shares of the Company's common stock. These options have an exercise price ranging from $0.1497 – $0.8646 per share, vested immediately, and expire July 6, 2025. The fair value of these options on the grant date was estimated to be $2,261,275. Also on July 6, 2020, the Company issued options to two employees as share-based compensation under the Company's 2020 Long-Term Incentive Plan for the purchase of an aggregate of 66,668 shares of the common stock. These options expire on July 6, 2025, have an exercise price of $3.24 per share, and half of these options vest six months from the date of issuance and the remainder vest 12 months from the date of issuance. The fair value of these options on the grant date was estimated to be $59,000. Of these, 33,334 options with a weighted average grant date fair value of $0.885 were forfeited during the third quarter of 2020 and 33,334 remain outstanding and unvested as of December 31, 2020. All options issued during fiscal years 2019 and 2020 have been valued utilizing the Black-Scholes pricing model using the assumptions listed below. The weighted average grant date fair value of all options issued during the year ended December 31, 2020 was $2.55 per share and during the period January 10, 2019 (inception) through December 31, 2019 was $2.04 per share. The weighted average grant date fair value of the 33,334 unvested options as of December 31, 2020 was $0.885 per share. The weighted average grant date fair value of the 33,334 options that were forfeited during the year ended December 31, 2020 was $0.885 per share. The following table summarizes the assumptions used to estimate the fair value of stock options granted during fiscal 2020 and 2019: 2020 2019 Expected dividend yield 0% 0% Expected volatility 38.17% 90% Risk-free interest rate 0.205–0.310% 2.40-2.47% Expected life of options 3.250-05.00 years 4.0 years The following table represents stock option activity of COMSovereign and the Company as of and for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Granted 908,505 0.77 Exercised (6,668 ) 1.50 Cancelled or Expired (366,669 ) 2.01 Outstanding – December 31, 2020 3,433,515 $ 1.59 2.01 $ 15,220,798 Exercisable – December 31, 2020 3,400,181 $ 1.58 1.99 $ 15,128,796 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 4,663,350 $ 1.83 2.41 $ — Granted 60,001 3.18 Exercised (1,750,001 ) 1.70 Cancelled or Expired (75,003 ) 2.86 Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Total recognized compensation expense related to the Company's stock options was $12,290 and $157,441 for fiscal 2020 and 2019, respectively. All options granted by the Company prior to the change of control resulting from the completion of the COMSovereign Acquisition on November 27, 2019 vested immediately upon the change of control. The Company did not record any compensation expense for the period from November 27, 2019, the date of the COMSovereign Acquisition, to December 31, 2019. Compensation expense related to stock options is recorded in share-based compensation expense, a component of general and administrative expenses, in the Consolidated Statements of Operations. For year ended December 31, 2020 the Company has $17,210 of unrecognized compensation expense related to options. For the period January 10, 2019 (Inception) to December 31, 2019, there was no unrecognized compensation expense related to stock options. Restricted Stock Awards On March 25, 2019, COMSovereign's Board of Directors granted an aggregate of 26,667 Restricted Stock Awards ("RSAs") to a non-employee for consulting services, of which 20,000 RSAs immediately vested and 6,667 RSAs vested upon the change in control of COMSovereign in connection with the COMSovereign Acquisition. The grant date fair value of these RSAs was $13.20 per share of common stock for a total value of $352,000 recognized in share-based compensation expense. On November 12, 2019, the Company's Board of Directors granted an aggregate of 766,667 RSAs to eight employees. The RSAs vested upon the change of control upon the completion of the COMSovereign Acquisition on November 27, 2019. The Company recorded $1,495,000 in share-based compensation expense related to these RSAs during fiscal 2019, prior to the COMSovereign Acquisition. No compensation expense was recognized for the period November 27, 2019, the date of the COMSovereign Acquisition, through December 31, 2019. On November 14, 2019, COMSovereign's Board of Directors granted an aggregate of 13,334 RSAs to a non-employee for consulting services that vested immediately, with a grant date fair value of $13.20 per share of common stock for a total value of $176,000 recognized in share-based compensation expense during fiscal 2019. On November 19, 2019, COMSovereign's Board of Directors granted an aggregate of 90,267 RSAs to noteholders, employees, non-employees and an officer that vested immediately, with a grant date fair value of $13.20 per share of common stock for a total value of $1,191,520 recognized in share-based compensation expense during fiscal 2019. On November 19, 2019, COMSovereign's Board of Directors granted an aggregate of 8,000 RSAs to three executives of DragonWave and Silver Bullet, with a grant date fair value of $13.20 per share of common stock for a total value of $105,600 recognized in share-based compensation during fiscal 2019. On November 27, 2019, COMSovereign's Board of Directors granted an aggregate of 16,667 RSAs that immediately vested to a non-employee for assistance in negotiating a secured loan agreement on COMSovereign's behalf, with a grant date fair value of $13.20 per share of common stock for a total value of $220,000 recognized in share-based compensation during fiscal 2019. On December 2, 2019, the Company's Board of Directors granted an aggregate of 633,334 RSAs to nine officers and directors at a grant date fair value of $2.46 per share. The vesting period for these RSAs is as follows: 283,334 vest on the one-year anniversary of the grant date; 283,334 vest on the two-year anniversary of the original grant date; and 66,667 vest on the three-year anniversary of the original grant date. The Company recognized $700,484 in share-based compensation expense for these RSAs during fiscal 2020 and $54,667 during fiscal 2019 which was recognized after the COMSovereign Acquisition. There were no RSAs that were forfeited in the year ended December 31, 2020 or the period of January 10, 2019 (Inception) through December 31, 2019. For the year ended December 31, 2020 and the period of January 10, 2019 (Inception) through December 31, 2019, the Company recognized a total of $700,484 and $258,256, respectively, of compensation expense related to all RSAs which was recorded as share-based compensation expense, a component of general and administrative expenses, in the Consolidated Statement of Operations. Unrecognized compensation cost for RSAs totaled $802,947 and $ 1,503,431 as of December 31, 2020 and 2019, respectively. See Note 1 – Description of Business and Basis of Presentation Warrants The following warrants, were issued by the Company prior to the COMSovereign Acquisition with the attributes described below to purchase the Company's common stock (amounts in US$'s, except share data) Issuance Date Warrants Issued Exercise Price Full Vesting Date Expiration Date November 20, 2015 23,334 $ 15.00 November 20, 2015 November 20, 2020 April 27, 2016 20,000 $ 8.73 April 27, 2016 April 27, 2019 August 3, 2017 10,000 $ 1.50 August 3, 2017 August 3, 2021 August 3, 2017 666,667 $ 1.50 August 3, 2017 August 3, 2022 November 9, 2017 6,667 $ 1.50 November 9, 2017 November 9, 2021 September 26, 2018 33,334 $ 3.00 September 26, 2018 September 26, 2022 During the third quarter of 2019, COMSovereign issued eight warrants to purchase an aggregate of 33,334 shares of COMSovereign's common stock. The warrants were issued in conjunction with the sale of the COMSovereign's 9% Senior Convertible Debentures. The warrants had an exercise price of $15.00 per share and an expiration date of December 31, 2021. Prior to conversion of the related debentures, COMSovereign cancelled warrants to purchase 26,667 shares of common stock at $15.00 per share, and reissued warrants to purchase 37,500 shares of common stock at $4.50 per share. COMSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 44,167 shares of common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On September 24, 2019, COMSovereign issued a warrant to purchase 50,000 shares of the COMSovereign's common stock, which was converted into the ability to purchase 94,510 shares of the Company's common stock as a result of the COMSovereign Merger. The warrant was issued in conjunction with the sale of COMSovereign's 10% Senior Convertible Debentures. The warrant has an exercise price of $0.03 per share and an expiration date of December 31, 2021. No warrants were exercised during fiscal 2019. On April 21, 2020, these warrants were exercised and exchanged for 94,510 shares of the Company's common stock. During September 2019, COMSovereign issued two warrants to purchase 666,667 shares of COMSovereign's common stock. The warrants were issued in conjunction with the sale by COMSovereign of a promissory note. The warrants had an exercise price of $0.03 per share and an expiration date of December 31, 2021. Warrants to purchase the full 666,667 shares of COMSovereign's common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On October 15, 2019, COMSovereign issued a warrant to purchase 147,500 shares of COMSovereign's common stock. The warrant was issued in conjunction with the sale by COMSovereign of a promissory note. The warrant had an exercise price of $0.03 per share and an expiration date of December 31, 2021. Warrants to purchase the full 147,500 shares of COMSovereign's common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On November 26, 2019, COMSovereign issued warrants to purchase 310,000 shares of COMSovereign's common stock to non-employees for consulting services in connection with the COMSovereign Acquisition. The warrants had an exercise price of $0.03 per share and an expiration date of November 26, 2024. Warrants to purchase the full 310,000 shares of COMSovereign's common stock were exercised on November 27, 2019. On April 13, 2020, the Company issued warrants to purchase an aggregate of 33,342 shares of the Company's common stock. The warrants were issued as compensation to a vendor and had no vesting requirements. The warrants have an exercise price of $3.60 per share and an expiration date of April 12, 2025. None of these warrants were exercised during the year ended December 31, 2020. On April 29, 2020, the Company issued a warrant to purchase 52,910 shares of the Company's common stock. The warrant was issued in conjunction with the sale of the Company's 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $2.97 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third-party, the Company also issued warrants to purchase an aggregate of 9,262 shares of the Company's common stock. The warrants have an exercise price of $0.99 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the year ended December 31, 2020. On June 8, 2020, the Company issued warrants to purchase an aggregate of 8,000 shares of the Company's common stock at an exercise price of $3.00 per share to a vendor in conjunction with a consulting agreement. These warrants expire on June 7, 2023. None of these warrants were exercised during the year ended December 31, 2020. On July 6, 2020, and in conjunction with the acquisition of VNC, the Company issued replacement warrants for outstanding VNC warrants to purchase an aggregate of 578,763 shares of the Company's common stock. The warrants have an exercise price of ranging from $0.1497 to $0.7212 per share and an expiration date of July 6, 2025. None of these warrants were exercised during the year ended December 31, 2020. On July 7, 2020, the Company issued warrants to purchase an aggregate of 96,668 shares of the Company's common stock. The warrants were issued as part of a convertible debenture offering with no vesting requirement, have an exercise price of $3.00 per share, and expire on December 31, 2022. None of these warrants were exercised during the year ended December 31, 2020. On July 7, 2020, the Company issued a warrant to purchase 52,910 shares of the Company's common stock. The warrant was issued in conjunction with the sale of the Company's 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $2.97 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third-party, the Company also issued warrants to purchase an aggregate of 9,262 shares of the Company's common stock. The warrants have an exercise price of $2.97 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the year ended December 31, 2020. On August 21, 2020, the Company issued a warrant to purchase an aggregate of 17,866 shares of the Company's common stock in conjunction with the sale of the Company's 13.33% OID Convertible Note. These warrants were issued as payment of a placement fee to an unrelated third-party and had no vesting requirements. The warrant has an exercise price of $8.40 per share and an expiration date of August 20, 2025. None of these warrants were exercised during the year ended December 31, 2020. The following table summarizes the assumptions used to estimate the fair value of the warrants granted during fiscal 2019: 2020 2019 Expected dividend yield 0% 0% Expected volatility 36.96-41.55% 32-33% Risk-free interest rate 0.19-0.44% 1.38-1.82% Contractual life of warrants 2.5-5.0 years 2.27-3.0 years Under the Black-Scholes option pricing model, the fair value of the warrants issued during fiscal years 2020 and 2019, was estimated at $2,061,368 and $3,138,667 or $2.40 and $12.69 per share on the dates of grants, respectively. Warrants issued in conjunction with the issuance of indebtedness are recorded as debt discounts. See Note 2 – Summary of Significant Accounting Policies Debt Agreements Business Acquisitions. The following tables represents warrant activity for the year December 31, 2020 and the period from January 10, 2019 (Inception) to December 31, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Granted 858,983 1.39 Exercised (113,080 ) 0.14 Forfeited or Expired (23,334 ) 15.00 Outstanding – December 31, 2020 890,415 $ 1.46 4.02 $ 4,083,357 Exercisable – December 31, 2020 890,415 1.46 4.02 4,083,357 Number of Warrants Weighted-Average Exercise Weighted-Average Remaining Contractual Aggregate Intrinsic Value Outstanding – January 10, 2019 760,005 $ 2.17 3.44 $ — Exercisable – January 10, 2019 760,005 $ 2.17 3.44 $ — Granted 1,289,511 0.50 Exercised (1,824,165 ) 0.67 Forfeited or Expired (57,505 ) 10,56 Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	14. SHARE-BASED COMPENSATION The Company accounts for share-based compensation in accordance with ASC 718, Compensation – Stock Compensation Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity. For employee awards, the Company elected to utilize the simplified method of estimating the expected life of options as allowed by SAB 107. The Company believes this to be a better estimate of the expected life given the lack of historical information. For nonemployee awards, the Company will utilize the stated term of the award. Forfeitures will be accounted for as they occur for both employee and nonemployee awards. Upon exercise or conversion of any share-based payment transaction, the Company will issue shares, generally as new issuances. As described in Note 13 – S hareholders' Equity Stock Awards In January 2019, Daniel L. Hodges, Chairman and Chief Executive Officer of COMSovereign at such time, and John E. Howell, President of COMSovereign at such time, each acquired 4,000,000 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. On January 22, 2019, three members of the Board of Directors of COMSovereign and an executive officer of COMSovereign acquired an aggregate of 716,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. Additionally, four executive officers of InduraPower, Lextrum and VEO acquired an aggregate of 166,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required. 2020 Long-Term Incentive Plan On April 22, 2020, the Company's Board of Directors adopted the 2020 Long-Term Incentive Plan (the "2020 Plan") which was approved by the stockholders on or about May 6, 2020. Employees, officers, directors and consultants that provide services to the Company or one of its subsidiaries may be selected to receive awards under the 2020 Plan. Awards under the 2020 Plan may be in the form of incentive or nonqualified stock options, stock appreciation rights, stock bonuses, restricted stock, stock units and other forms of awards including cash awards and performance-based awards. A total of 3,333,334 shares of the Company's common stock are authorized for issuance with respect to awards granted under the 2020 Plan. Any shares subject to awards that are not paid, delivered or exercised before they expire or are cancelled or terminated, or fail to vest, as well as shares used to pay the purchase or exercise price of awards or related tax withholding obligations, will become available for other award grants under the 2020 Plan. As of December 31, 2020, 908,502 options have been issued under the 2020 Plan, of which 33,334 were forfeited. Any shares forfeited are available for re-issuance. A total of 2,458,165 shares authorized under the 2020 Plan remained available for award purposes. The 2020 Plan will terminate on May 1, 2030. The maximum term of options, stock appreciation rights and other rights to acquire common stock under the 2020 Plan is ten years after the initial date of the award. Stock Options The following options were issued by the Company, outside of any equity plan, prior to the COMSovereign Acquisition with the attributes described below to purchase the Company's common stock ( amounts in US$'s, except share data Grant Date Underlying Shares Option Price Full Vesting Date Expiration Date January 9, 2017 33,334 $ 8.70 January 9, 2019 January 7, 2021 August 3, 2017 1,710,000 $ 1.50 August 3, 2017 August 3, 2021 November 9, 2017 666,667 $ 1.50 November 9, 2017 November 9, 2021 December 13, 2017 66,667 $ 3.00 November 13, 2019 December 13, 2021 March 28, 2018 33,334 $ 3.00 March 28, 2020 March 28, 2022 May 16, 2018 110,000 $ 3.00 May 16, 2018 May 16, 2022 May 16, 2018 43,334 $ 3.00 May 16, 2020 May 16, 2022 September 26, 2018 2,000,000 $ 1.95 December 21, 2018 September 26, 2022 All of the above options were outstanding as of January 10, 2019. On March 20, 2019, the Company granted options outside of any equity plan to two employees and one non-employee for the purchase of an aggregate of 60,001 shares of the Company's common stock. All the options have an exercise price of $3.18 per share and expire on March 20, 2023. During Q4 of 2019, 16,667 of these options were forfeited and the remainder vested with the change of control event. Under the Black-Scholes option pricing model, the fair value of these options on the date of grant was estimated to be $123,130. On July 6, 2020, the Company issued replacement options for outstanding VNC options in conjunction with the acquisition of VNC. These options are outside of any equity plan and are for the purchase of an aggregate 841,837 shares of the Company's common stock. These options have an exercise price ranging from $0.1497 – $0.8646 per share, vested immediately, and expire July 6, 2025. The fair value of these options on the grant date was estimated to be $2,239,950. Also on July 6, 2020, the Company issued options to two employees as share-based compensation under the Company's 2020 Long-Term Incentive Plan for the purchase of an aggregate of 66,668 shares of the common stock. These options expire on July 6, 2025, have an exercise price of $3.24 per share, and half of these options vest six months from the date of issuance and the remainder vest 12 months from the date of issuance. The fair value of these options on the grant date was estimated to be $59,000. Of these, 33,334 options with a weighted average grant date fair value of $0.885 were forfeited during the third quarter of 2020 and 33,334 remain outstanding and unvested as of December 31, 2020. All options issued during fiscal years 2019 and 2020 have been valued utilizing the Black-Scholes pricing model using the assumptions listed below. The weighted average grant date fair value of all options issued during the year ended December 31, 2020 was $2.55 per share and during the period January 10, 2019 (inception) through December 31, 2019 was $2.04 per share. The weighted average grant date fair value of the 33,334 unvested options as of December 31, 2020 was $0.885 per share. The weighted average grant date fair value of the 33,334 options that were forfeited during the year ended December 31, 2020 was $0.885 per share. The following table summarizes the assumptions used to estimate the fair value of stock options granted during fiscal 2020 and 2019: 2020 2019 Expected dividend yield 0% 0% Expected volatility 38.17% 90% Risk-free interest rate 0.205–0.310% 2.40-2.47% Expected life of options 3.250-05.00 years 4.0 years The following table represents stock option activity of COMSovereign and the Company as of and for the year ended December 31, 2020 and the period January 10, 2019 (Inception) to December 31, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Granted 908,505 0.77 Exercised (6,668 ) 1.50 Cancelled or Expired (366,669 ) 2.01 Outstanding – December 31, 2020 3,433,515 $ 1.59 2.01 $ 15,220,798 Exercisable – December 31, 2020 3,400,181 $ 1.58 1.99 $ 15,128,796 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 4,663,350 $ 1.83 2.41 $ — Granted 60,001 3.18 Exercised (1,750,001 ) 1.70 Cancelled or Expired (75,003 ) 2.86 Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Total recognized compensation expense related to the Company's stock options was $12,290 and $157,441 for fiscal 2020 and 2019, respectively. All options granted by the Company prior to the change of control resulting from the completion of the COMSovereign Acquisition on November 27, 2019 vested immediately upon the change of control. The Company did not record any compensation expense for the period from November 27, 2019, the date of the COMSovereign Acquisition, to December 31, 2019. Compensation expense related to stock options is recorded in share-based compensation expense, a component of general and administrative expenses, in the Consolidated Statements of Operations. For year ended December 31, 2020 the Company has $17,210 of unrecognized compensation expense related to options. For the period January 10, 2019 (Inception) to December 31, 2019, there was no unrecognized compensation expense related to stock options. Restricted Stock Awards On March 25, 2019, COMSovereign's Board of Directors granted an aggregate of 26,667 Restricted Stock Awards ("RSAs") to a non-employee for consulting services, of which 20,000 RSAs immediately vested and 6,667 RSAs vested upon the change in control of COMSovereign in connection with the COMSovereign Acquisition. The grant date fair value of these RSAs was $13.20 per share of common stock for a total value of $352,000 recognized in share-based compensation expense. On November 12, 2019, the Company's Board of Directors granted an aggregate of 766,667 RSAs to eight employees. The RSAs vested upon the change of control upon the completion of the COMSovereign Acquisition on November 27, 2019. The Company recorded $1,495,000 in share-based compensation expense related to these RSAs during fiscal 2019, prior to the COMSovereign Acquisition. No compensation expense was recognized for the period November 27, 2019, the date of the COMSovereign Acquisition, through December 31, 2019. On November 14, 2019, COMSovereign's Board of Directors granted an aggregate of 13,334 RSAs to a non-employee for consulting services that vested immediately, with a grant date fair value of $13.20 per share of common stock for a total value of $176,000 recognized in share-based compensation expense during fiscal 2019. On November 19, 2019, COMSovereign's Board of Directors granted an aggregate of 90,267 RSAs to noteholders, employees, non-employees and an officer that vested immediately, with a grant date fair value of $13.20 per share of common stock for a total value of $1,191,520 recognized in share-based compensation expense during fiscal 2019. On November 19, 2019, COMSovereign's Board of Directors granted an aggregate of 8,000 RSAs to three executives of DragonWave and Silver Bullet, with a grant date fair value of $13.20 per share of common stock for a total value of $105,600 recognized in share-based compensation during fiscal 2019. On November 27, 2019, COMSovereign's Board of Directors granted an aggregate of 16,667 RSAs that immediately vested to a non-employee for assistance in negotiating a secured loan agreement on COMSovereign's behalf, with a grant date fair value of $13.20 per share of common stock for a total value of $220,000 recognized in share-based compensation during fiscal 2019. On December 2, 2019, the Company's Board of Directors granted an aggregate of 633,334 RSAs to nine officers and directors at a grant date fair value of $2.46 per share. The vesting period for these RSAs is as follows: 283,334 vest on the one-year anniversary of the grant date; 283,334 vest on the two-year anniversary of the original grant date; and 66,667 vest on the three-year anniversary of the original grant date. The Company recognized $700,484 in share-based compensation expense for these RSAs during fiscal 2020 and $54,667 during fiscal 2019 which was recognized after the COMSovereign Acquisition. There were no RSAs that were forfeited in the year ended December 31, 2020 or the period of January 10, 2019 (Inception) through December 31, 2019. For the year ended December 31, 2020 and the period of January 10, 2019 (Inception) through December 31, 2019, the Company recognized a total of $700,484 and $258,256, respectively, of compensation expense related to all RSAs which was recorded as share-based compensation expense, a component of general and administrative expenses, in the Consolidated Statement of Operations. Unrecognized compensation cost for RSAs totaled $802,947 and $ 1,503,431 as of December 31, 2020 and 2019, respectively. See Note 1 – Description of Business and Basis of Presentation Warrants The following warrants, were issued by the Company prior to the COMSovereign Acquisition with the attributes described below to purchase the Company's common stock (amounts in US$'s, except share data) Issuance Date Warrants Issued Exercise Price Full Vesting Date Expiration Date November 20, 2015 23,334 $ 15.00 November 20, 2015 November 20, 2020 April 27, 2016 20,000 $ 8.73 April 27, 2016 April 27, 2019 August 3, 2017 10,000 $ 1.50 August 3, 2017 August 3, 2021 August 3, 2017 666,667 $ 1.50 August 3, 2017 August 3, 2022 November 9, 2017 6,667 $ 1.50 November 9, 2017 November 9, 2021 September 26, 2018 33,334 $ 3.00 September 26, 2018 September 26, 2022 During the third quarter of 2019, COMSovereign issued eight warrants to purchase an aggregate of 33,334 shares of COMSovereign's common stock. The warrants were issued in conjunction with the sale of the COMSovereign's 9% Senior Convertible Debentures. The warrants had an exercise price of $15.00 per share and an expiration date of December 31, 2021. Prior to conversion of the related debentures, COMSovereign cancelled warrants to purchase 26,667 shares of common stock at $15.00 per share, and reissued warrants to purchase 37,500 shares of common stock at $4.50 per share. COMSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 44,167 shares of common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On September 24, 2019, COMSovereign issued a warrant to purchase 50,000 shares of the COMSovereign's common stock, which was converted into the ability to purchase 94,510 shares of the Company's common stock as a result of the COMSovereign Merger. The warrant was issued in conjunction with the sale of COMSovereign's 10% Senior Convertible Debentures. The warrant has an exercise price of $0.03 per share and an expiration date of December 31, 2021. No warrants were exercised during fiscal 2019. On April 21, 2020, these warrants were exercised and exchanged for 94,510 shares of the Company's common stock. During September 2019, COMSovereign issued two warrants to purchase 666,667 shares of COMSovereign's common stock. The warrants were issued in conjunction with the sale by COMSovereign of a promissory note. The warrants had an exercise price of $0.03 per share and an expiration date of December 31, 2021. Warrants to purchase the full 666,667 shares of COMSovereign's common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On October 15, 2019, COMSovereign issued a warrant to purchase 147,500 shares of COMSovereign's common stock. The warrant was issued in conjunction with the sale by COMSovereign of a promissory note. The warrant had an exercise price of $0.03 per share and an expiration date of December 31, 2021. Warrants to purchase the full 147,500 shares of COMSovereign's common stock were exercised in November 2019 prior to the COMSovereign Acquisition. On November 26, 2019, COMSovereign issued warrants to purchase 310,000 shares of COMSovereign's common stock to non-employees for consulting services in connection with the COMSovereign Acquisition. The warrants had an exercise price of $0.03 per share and an expiration date of November 26, 2024. Warrants to purchase the full 310,000 shares of COMSovereign's common stock were exercised on November 27, 2019. On April 13, 2020, the Company issued warrants to purchase an aggregate of 33,342 shares of the Company's common stock. The warrants were issued as compensation to a vendor and had no vesting requirements. The warrants have an exercise price of $3.60 per share and an expiration date of April 12, 2025. None of these warrants were exercised during the year ended December 31, 2020. On April 29, 2020, the Company issued a warrant to purchase 52,910 shares of the Company's common stock. The warrant was issued in conjunction with the sale of the Company's 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $2.97 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third-party, the Company also issued warrants to purchase an aggregate of 9,262 shares of the Company's common stock. The warrants have an exercise price of $2.97 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the year ended December 31, 2020. On June 8, 2020, the Company issued warrants to purchase an aggregate of 8,000 shares of the Company's common stock at an exercise price of $3.00 per share to a vendor in conjunction with a consulting agreement. These warrants expire on June 7, 2023. None of these warrants were exercised during the year ended December 31, 2020. On July 6, 2020, and in conjunction with the acquisition of VNC, the Company issued replacement warrants for outstanding VNC warrants to purchase an aggregate of 578,763 shares of the Company's common stock. The warrants have an exercise price of ranging from $0.1497 to $0.7212 per share and an expiration date of July 6, 2025. 18,572 of these warrants were exercised during the year ended December 31, 2020. On July 7, 2020, the Company issued warrants to purchase an aggregate of 96,668 shares of the Company's common stock. The warrants were issued as part of a convertible debenture offering with no vesting requirement, have an exercise price of $3.00 per share, and expire on December 31, 2022. None of these warrants were exercised during the year ended December 31, 2020. On July 7, 2020, the Company issued a warrant to purchase 52,910 shares of the Company's common stock. The warrant was issued in conjunction with the sale of the Company's 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $2.97 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third-party, the Company also issued warrants to purchase an aggregate of 9,262 shares of the Company's common stock. The warrants have an exercise price of $2.97 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the year ended December 31, 2020. On August 21, 2020, the Company issued a warrant to purchase an aggregate of 17,866 shares of the Company's common stock in conjunction with the sale of the Company's 13.33% OID Convertible Note. These warrants were issued as payment of a placement fee to an unrelated third-party and had no vesting requirements. The warrant has an exercise price of $8.40 per share and an expiration date of August 20, 2025. None of these warrants were exercised during the year ended December 31, 2020. The following table summarizes the assumptions used to estimate the fair value of the warrants granted during fiscal 2019: 2020 2019 Expected dividend yield 0% 0% Expected volatility 36.96-41.55% 32-33% Risk-free interest rate 0.19-0.44% 1.38-1.82% Contractual life of warrants 2.5-5.0 years 2.27-3.0 years Under the Black-Scholes option pricing model, the fair value of the warrants issued during fiscal years 2020 and 2019, was estimated at $2,061,368 and $3,138,667 or $2.40 and $12.69 per share on the dates of grants, respectively. Warrants issued in conjunction with the issuance of indebtedness are recorded as debt discounts. See Note 2 – Summary of Significant Accounting Policies Debt Agreements Business Acquisitions. The following tables represents warrant activity for the year ended December 31, 2020 and the period from January 10, 2019 (Inception) to December 31, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Granted 858,983 1.39 Exercised (113,080 ) 0.14 Forfeited or Expired (23,334 ) 15.00 Outstanding – December 31, 2020 890,415 $ 1.46 4.02 $ 4,083,357 Exercisable – December 31, 2020 890,415 1.46 4.02 4,083,357 Number of Warrants Weighted-Average Exercise Weighted-Average Remaining Contractual Aggregate Intrinsic Value Outstanding – January 10, 2019 760,005 $ 2.17 3.44 $ — Exercisable – January 10, 2019 760,005 $ 2.17 3.44 $ — Granted 1,289,511 0.50 Exercised (1,824,165 ) 0.67 Forfeited or Expired (57,505 ) 10,56 Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES Deferred taxes are provided on the liability method whereby deferred tax assets and liabilities are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax law and rates on the date of enactment. The Tax Cut and Jobs Act was enacted on December 22, 2017, which reduced the U.S. corporate statutory income tax rate from 35% to 21% beginning January 1, 2018. Net deferred tax liabilities consisted of the following as of December 31, 2020 and 2019: December 31 (Amounts in US$'s) 2020 2019 Deferred tax assets: Share-based compensation $ 14,500 $ 13,700 Inventory reserve 164,600 137,000 Allowance for bad debt 421,700 172,700 Net operating loss carryover 19,037,000 11,867,800 Foreign losses 4,836,400 4,130,000 General business credits 256,400 256,400 Total deferred tax assets 24,730,600 16,577,600 Deferred tax liabilities: Depreciation (381,600 ) (43,000 ) Amortization (13,156,300 ) (12,771,800 ) Total deferred tax liabilities (13,537,900 ) (12,814,800 ) Valuation allowance: (11,192,700 ) (3,762,800 ) Net deferred tax assets (liabilities) $ — $ — The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to income (loss) from continuing operations before tax for fiscal 2019 due to the following: December 31, 2020 December 31, 2019 US$'s Rates US$'s Rates Income tax benefit at statutory federal income tax rate $ 8,397,400 21.00 % $ 6,653,400 21.00 % State tax expense, net of federal benefit 1,599,500 4.00 % 1,267,300 4.00 % Permanent items 233,700 0.58 % (20,000 ) (0.06 )% Other 105,700 0.26 % — — % Valuation allowance (7,429,900 ) (18.58 ) (3,762,800 ) (11.88 )% Income tax benefit $ 2,906,400 (7.27 )% $ 4,137,900 13.06 % As of December 31, 2020, the Company had domestic net operating loss carryforwards of approximately $76,148,000, of which approximately $13,615,000 was generated pre-2018 that may be carried forward 20 years to offset against future taxable income from the year 2018 through 2038, and approximately $62,533,000 that may offset future taxable income with no definite expiration date. Due to the change in the ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years. The Company records uncertain tax positions in accordance with ASC 740, Income Taxes The Company records valuation allowances to reduce its deferred tax assets to an amount it believes is more likely than not to be realized. In assessing the realizability of deferred tax assets, management considers all positive and negative evidence to determine whether future taxable income will be generated during the periods in which those temporary differences become deductible. As a result, the Company recorded a valuation allowance on the portion of the deferred tax assets, including current year losses, deemed not to have enough sources of income to utilize the future benefits.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
LEASES	16. LEASES Operating Leases The impact of ASU 2016-02 on the Company's Consolidated Balance Sheet beginning January 10, 2019 was from the recognition of the present value of the remaining payments on the remaining lease term totaling $116,876 of ROU assets and $116,876 lease liabilities for operating leases. The Company elected the practical expedient under ASU 2018-11, which allows the Company to apply the transition provision for Topic 842 at the Company's adoption date. Therefore, the Company recognized and measured leases existing at January 10, 2019 (inception date). In addition, the Company elected the optional practical expedient permitted under the transition guidance which allows the Company to carry forward the historical accounting treatment for existing leases upon adoption. No impact was recorded to the Consolidated Statement of Operations or beginning retained earnings resulting from the adoption of Topic 842. The Company has operating leases for office, manufacturing and warehouse space, along with office equipment. Amounts recognized as of December 31, 2020 and 2019 for operating leases were as follows: (Amounts in US$'s) December 31, December 31, Operating lease ROU assets $ 2,725,462 $ 2,199,682 Operating lease liability $ 2,884,997 $ 2,212,548 On January 10, 2019, the Company had one operating lease for office space with a right-of-use asset and lease liability recognized for $116,876. The lease is for 5,533 square feet of office space with monthly payments ranging from $6,316 to $6,464 and an incremental borrowing rate of 5.90%, which expired July 31, 2020. On August 14, 2020, the Company amended this lease, to extend the term for an additional 36-months through July 31, 2023. A right-of-use asset and lease liability for $161,328 was recorded on the commencement date of August 1, 2020. Monthly payments range from $4,786 to $5,078 over the extended lease term. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The lease agreement has no renewal option. On March 1, 2019, the Company entered into a 37-month lease for 2,390 square feet of office space. A right-of-use asset and lease liability for $72,887 was recorded, with monthly payments ranging from $2,091 to $2,189 per month through March 2022. The lease did not include an implicit rate of return, so the Company used an incremental borrowing rate of 5.5%. On June 1, 2018, InduraPower entered into a one-year lease on its executive office located at 1668 S. Research Loop in Tucson, Arizona. InduraPower leases 7,432 square feet of a business park. On February 1, 2019, the date InduraPower was acquired, there were five months remaining on the original lease. On June 7, 2019, InduraPower entered into a two-year lease renewal. A right-of-use asset and lease liability for $140,210 was recorded, with monthly payments ranging from $5,351 to $5,717 per month until June 2021. The lease did not include an implicit rate of return; therefore, the Company used the average interest rate of InduraPower's debt financings, which is 8.46%. The lease does not have a renewal option. On June 1, 2019, VEO entered into a five-year lease on its executive office located at 10509 Vista Sorrento Parkway in San Diego, California. VEO leases 3,031 square feet of a business park. A right-of-use asset and lease liability for $376,998 was recorded, with monthly payments ranging from $6,800 to $7,654 per month until May 2024. The lease did not include an implicit rate of return and VEO did not have any outstanding debt financing. Therefore, the Company used the average rate of the first two outstanding leases mentioned above, which is 5.70%. The lease has a renewal option of two additional periods of five years each. On June 12, 2019, DragonWave entered into a two-year lease on office space located at 362 Terry Fox Drive, Ottawa Canada. DragonWave leases 13,541 square feet of a business park with monthly payments of CAD 10,708. The lease was recorded with a right-of-use asset and lease liability of $170,343. The lease is effective as of July 1, 2019 through June 2021. DragonWave used a 15% interest rate and there is no renewal option. On December 13, 2019, the Company entered into a 63-month lease on its executive office located at 5000 Quorum Drive, Dallas, TX 75254. The Company is leasing 15,289 square feet of a business park. The lease began on April 1, 2020 and will expire on July 31, 2025. A right-of-use asset and lease liability for $1,540,142 was recorded on December 13, 2019. Monthly payments will range from $27,074 to $29,622 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used the average rate of the first two outstanding leases mentioned above, which is 5.70%. The lease has a renewal option of two additional periods of five years each. The renewal periods were not included in the analysis of the right-to-use asset and lease liability as the Company does not consider them to be reasonably certain of being exercised, as comparable locations could generally be identified for comparable lease rates, without the Company incurring significant costs. During 2020, the Company recognized three months of rent abatement, applied a portion of a security deposit balance towards two months of future rent for this lease, and also applied its unused tenant improvement allowance towards future rent, resulting in a reduction of the right-of-use asset and lease liability by $188,623. Recognition of the security deposit balance towards two months of future rent also resulted in an increase of the right-of-use asset by $54,148. As part of the acquisition of the business of Sovereign Plastics transaction on March 6, 2020, the Company assumed a lease for 23,300 square feet of flexible office space with a remaining term of approximately 62 months that will expire on May 30, 2025. A right-of-use asset and lease liability for $1,048,058 was recorded on March 6, 2020. Monthly payments range from $17,600 to $20,903 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate based on other leases with similar terms. The lease agreement has no renewal option. On September 17, 2020, the Company entered into a 63-month lease of office equipment. The lease commenced on September 29, 2020 and will expire on December 29, 2025. A right-of-use asset and lease liability for $23,898 was recorded on the commencement date of September 29, 2020. Monthly payments are $529 during the life of the lease, excluding a lease incentive of $1,750 payable at lease commencement. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The renewal periods were not included in the analysis of the right-to-use asset and lease liability as the Company does not consider them to be reasonably certain of being exercised, as comparable equipment could generally be identified for comparable lease rates, without the Company incurring significant costs. In December 2020, the lessor provided a concession that deferred payment and extended the expiration date for 1 ½ months, resulting in a reduction of the right-of-use asset and lease liability by $167 and lease expiration date of January 15, 2026. On November 11, 2020, the Company entered into a 12 ½-month lease for 2,335 square feet of office space. The lease commenced on November 15, 2020 and will expire on November 30, 2021. A right-of-use asset and lease liability for $53,793 was recorded on the commencement date of November 15, 2020. Monthly payments are $4,865 during the life of the lease, excluding a 1-month rent abatement. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The lease agreement has no renewal option. Other information related to the Company's operating leases are as follows: Year Ended January 10, (Amounts in US$'s) 2020 2019 Operating lease ROU Asset – Beginning Balance $ 2,199,682 $ 116,876 Increase 1,341,225 2,300,580 Decrease (188,790 ) — Amortization (626,655 ) (217,774 ) Operating lease ROU Asset – Ending Balance $ 2,725,462 $ 2,199,682 Operating lease liability – Beginning Balance $ 2,212,548 $ 116,876 Increase 1,287,077 2,300,580 Decrease (188,790 ) — Amortization (425,838 ) (204,908 ) Operating lease liability – Ending Balance $ 2,884,997 $ 2,212,548 Operating lease liability – short term $ 676,019 $ 467,979 Operating lease liability – long term 2,208,978 1,744,569 Operating lease liability – total $ 2,884,997 $ 2,212,548 Operating lease cost $ 770,630 $ 166,345 Variable lease cost $ 7,101 — Short-term lease cost $ 158,533 $ 6,231 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 590,490 $ 138,670 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company's operating leases as of December 31, 2020 and 2019: (Amounts in US$'s) December 31, December 31, Weighted average remaining lease term 4.19 years 4.56 years Weighted average discount rate 5.95 % 6.50 % The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of December 31, 2020: (Amounts in US$'s) Operating Leases 2021 $ 819,481 2022 699,255 2023 713,647 2024 641,648 2025 377,459 Thereafter 529 Total minimum lease payments 3,252,019 Less: effect of discounting (367,022 ) Present value of future minimum lease payments 2,884,997 Less: current obligations under leases (676,019 ) Long-term lease obligations $ 2,208,978 Finance Leases There were no finance leases on the Company's books and records as of and for the period of January 10, 2019 (Inception) through December 31, 2019. As part of the acquisition of the business of Sovereign Plastics transaction on March 6, 2020, the Company assumed a finance lease for certain equipment with a remaining term of approximately 20 months. The finance lease includes a bargain purchase option of $1 for the equipment at the end of the term on October 1, 2021. A right-of-use asset and lease liability for $18,009 was recorded on March 6, 2020. Monthly payments are $964.76 during the life of the lease, excluding the bargain purchase option. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. On June 11, 2020, the Company entered into a 24-month finance lease for certain equipment. The finance lease includes a bargain purchase option of $1 for the equipment at the end of the term on June 11, 2022. A right-of-use asset and lease liability for $35,562 was recorded on June 11, 2020. Monthly payments are $1,481.69 during the life of the lease, excluding the bargain purchase option. The lease included an implicit rate of return. On July 19, 2020, the Company entered into a 12-month finance lease for certain equipment, with a commencement date of August 6, 2020. The finance lease transfers ownership of the equipment to the Company at the end of the term on August 6, 2021. A right-of-use asset and lease liability for $28,405 was recorded on August 6, 2020. Monthly payments range from $2,473 to $2,498.66 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. Other information related to the Company's finance leases are as follows: (Amounts in US$'s) Year Ended December 31, Finance lease ROU Asset – Beginning Balance $ — Increase 81,976 Amortization (14,284 ) Finance lease ROU Asset – Ending Balance $ 67,692 Finance lease liability – Beginning Balance $ — Increase 81,976 Interest accretion 1,715 Payment (28,455 ) Finance lease liability – Ending Balance $ 55,236 Finance lease liability – short term $ 46,345 Finance lease liability – long term 8,891 Finance lease liability – total $ 55,236 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company's finance leases as of December 31, 2020: (Amounts in US$'s) December 31, Weighted average remaining lease term 1.10 years Weighted average discount rate 3.91 % The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the finance lease liabilities recorded on the Consolidated Balance Sheet as of December 31, 2020: (Amounts in US$'s) Finance Leases 2021 $ 47,213 2022 8,891 Total minimum lease payments 56,104 Less: effect of discounting (868 ) Present value of future minimum lease payments 55,236 Less: current obligations under leases (46,345 ) Long-term lease obligations $ 8,891

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	17. COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Management does not believe that after the final disposition any of these matters is likely to have a material adverse impact on the Company's financial condition, results of operations or cash flows, except as follows. On January 17, 2020, Arrow Electronics, Inc. ("Arrow") filed suit against DragonWave and the Company in the United States District Court for the District of Colorado, Case No. 1:20-cv-00149-NRN. Arrow alleged that in November and December 2018, DragonWave took delivery of merchandise from Arrow worth approximately $124,000 and ordered additional merchandise from Arrow worth approximately $520,000, but that DragonWave defaulted in December 2018 on its obligations to pay Arrow. Arrow further alleged that in November 2019, Arrow, DragonWave entered into a forbearance agreement acknowledging indebtedness to Arrow of approximately $124,000, plus an additional commitment to purchase inventory of $520,000 plus fees of $10,000, to be paid in certain installments. On June 12, 2020, Arrow and DragonWave entered into a settlement agreement whereby DragonWave was obligated to pay Arrow $503,500 on or before August 15, 2020, DragonWave-X gave a consent judgment to Arrow in the amount of $503,000, and the Company guaranteed DragonWave-X's payment to Arrow. The consent judgment against DragonWave-X was entered on June 15, 2020. Also on June 15, 2020 the Company was dismissed from the case. On August 14, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020 settlement agreement whereby DragonWave was obligated to pay Arrow $200,000 on or before August 17, 2020 and $313,000 on or before September 18, 2020. On August 18, 2020, the $200,000 was paid to Arrow. On September 28, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020, settlement agreement whereby DragonWave was obligated to pay Arrow a remaining balance of $323,500 on or before November 6, 2020. On December 1, 2020, Arrow filed suit against DragonWave, Daniel L. Hodges, the Chairman and Chief Executive Officer, and the Company in the United States District Court for the District of Colorado, Case No. 1:20-cv-03532-NYW. In its complaint, Arrow alleges that the Company and DragonWave breached the June 12, 2020 settlement agreement, as amended, by failing to pay the remaining balance due, and that Mr. Hodges breached his personal guaranty. Arrow sought damages of approximately $340,000. On December 3, 2020, we, DragonWave and Mr. Hodges provided waivers of service of process in the case. As of December 31, 2020, these amounts remain unpaid. In February 2021, the Company paid $374,410 in full settlement and received inventory valued at approximately $283,500. On February 7, 2020, DragonWave agreed to repurchase inventory held by Tessco Technologies Incorporated ("Tessco"), one of DragonWave's customers and note holders. Upon receipt of the inventory, which is valued at $121,482, DragonWave agreed to reimburse Tessco $56,766, representing the balance due after making the initial payment of $60,000. The return of inventory and payment to Tessco of $56,776 was required by February 28, 2020 but has not yet been made. On June 5, 2020, Tessco filed a complaint for confessed judgment against DragonWave in the Circuit Court for Baltimore, Maryland, Case No. 5539212, for approximately $60,000, which it claims is the reimbursement amount. On June 8, 2020, Tessco obtained an order entering judgement against DragonWave. The judgment was satisfied, and on August 26, 2020, Tessco filed a notice of satisfaction of judgment. On May 22, 2020, Michael Powell, a former employee, filed suit against DragonWave-X, LLC, DragonWave-X, Inc., Transform-X, Inc., COMSovereign Corp, and the Company in the Pima County Arizona Superior Court, Case No. C20202216. On December 7, 2020, Mr. Powell filed his first amended complaint against DragonWave Corp., COMSovereign Holding Corp., and Transform-X, Inc. Mr. Powell has alleged that he entered into an employment agreement with DragonWave-X, Inc. in July 2018, was terminated without cause in May 2019, and claims he is owed approximately $182,000 in wages and $50,000 in bonuses. Mr. Powell is seeking approximately $697,000 in treble damages, punitive damages, consequential damages, interest and attorneys' fees and costs. The Company disputes Mr. Powell's allegations and it intends to vigorously defend the lawsuit. On December 1, 2020, Arrow filed suit against Elitise, LLC, the research and development arm of the Company's wholly-owned subsidiary InduraPower, in the United States District Court for the Southern District of New York, Case No. 1:20-cv-10045. In its complaint, Arrow alleges that Elitise breached an August 19, 2016 secured promissory note and a September 11, 2019 forbearance agreement. The outstanding principal under this promissory note has been included in our balance sheet as a current portion of long-term debt. See Note 10 - Debt Agreements In December 2020, the Company entered into two software licensing agreements with vendors for software to be utilized in products moving into production in 2021 with an option for a separate annual maintenance agreement, which was elected for 2021. Upon receipt of the source code in 2021, the Company is required to pay a total of approximately $1.7 million under these licensing agreements and an additional $0.3 million for the maintenance agreement. The elected maintenance agreement will expire December 31, 2021, and will be re-evaluated near expiration.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
CONCENTRATIONS	18. CONCENTRATIONS Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of trade accounts receivable. The Company performs ongoing credit evaluations of its customers and generally does not require collateral related to its trade accounts receivable. At December 31, 2020 and 2019, accounts receivable from customers over 10% of Company's trade accounts receivable comprised 33% and 84%, respectively of the Company's total trade accounts receivable, and none of this balance has been characterized as uncollectible as of December 31, 2020 and 2019. A single customer accounted for more than 10% of the Company's revenues for 2020. This customer accounted for approximately 17% of the Company's total revenue for the year ended December 31, 2020.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	19. SUBSEQUENT EVENTS Management evaluated for subsequent events requiring disclosure within the financial statements through the date of the filing of this report and noted the following items. Corporate Acquisitions On August 24, 2020, the Company entered into an Agreement and Plan of Merger and Reorganization dated as of August 24, 2020 (the "FN Merger Agreement") among the Company and its wholly-owned subsidiary, CHC Merger Sub 8, LLC, Skyline Partners Technology LLC, a Colorado limited liability company that does business under the name Fastback Networks ("Fastback"), and John Helson, solely in his capacity as the representative of the security holders of Fastback, pursuant to which, subject to the terms and conditions of the FN Merger Agreement, the Company has agreed to acquire Fastback. On January 29, 2021, the Company completed the acquisition of Fastback for a purchase price that included the payment of approximately $1.32 million in cash and, as described below, the issuance of $1.5 million aggregate principal amount of term notes and $11.15 million aggregate principal amount of convertible notes that are convertible into common stock of the Company at a conversion price of $5.22 per share, subject to adjustment. On February 25, 2021, the Company entered into a Share Purchase Agreement dated as of February 25, 2021 (the "Purchase Agreement") by and among the Company, Sky Sapience Ltd., a company organized under the laws of the State of Israel ("SKS"), certain of the shareholders of SKS, and Neuberger, Quinn, Gielen, Rubin & Gibber P.A., solely in its capacity as the Shareholders' Representative (as defined therein), pursuant to which, subject to the terms and conditions of the Purchase Agreement, the Company purchased or agreed to purchase all of the issued and outstanding capital stock of SKS and SKS will become a wholly-owned subsidiary of the Company. Pursuant to the Purchase Agreement, on the closing date, the Company paid approximately $2.7 million to repay in full an outstanding third-party secured loan to SKS. In addition, the Company agreed to issue to the shareholders of SKS, the holders of outstanding options or warrants of SKS and certain other entities with which SKS had contractual obligations an aggregate of 2,555,209 shares of common stock of the Company, par value $0.001 per share, in consideration of the purchase of all outstanding shares of SKS and the cancellation of such outstanding options, warrants and contractual obligations. The total preliminary purchase price consideration amounted to approximately $13 million, subject to working capital and other post-closing adjustments. On March 26, 2021, the Company entered into a Share Exchange Agreement dated as of March 26, 2021 (the "RVision Exchange Agreement") among the Company, RVision, Inc. ("RVision"), Industrial Security Alliance Partners, Inc. and Halls of Valhalla, LLC pursuant to which, subject to the terms and conditions of the RVision Exchange Agreement, the Company has agreed to acquire RVision. Pursuant to the RVision Exchange Agreement, the aggregate purchase consideration the Company is obligated to pay for RVision consists of 2,000,000 shares of the Company's common stock, with an initial estimated fair value of approximately $5.6 million, subject to certain working capital adjustments. The RVision Exchange Agreement contains customary representations, warranties and covenants of the Company, on one hand, and RVision, on the other hand, including, among others, covenants by RVision with respect to the operations of RVision during the period between execution of the RVision Exchange Agreement and the closing of the transactions contemplated thereby, and provides that each party will indemnify the other party following the closing for breaches of the warranties and covenants of such party. The closing of the acquisition of RVision is subject to the satisfaction of the closing conditions stated in the RVision Exchange Agreement and there can be no assurance that such conditions will be met or that the Company will consummate the acquisition of RVision. Capital Acquisitions On January 29, 2021, the Company, through its wholly-owned subsidiary, AZCOMS LLC ("AZCOMS"), completed the acquisition of a 140,000-square-foot building on 12.7 acres in Tucson, Arizona for a purchase price of approximately $6.125 million, of which approximately $2.2 million was paid in cash and the balance was paid with the net proceeds of the $5.3 million term loan described below. The Company intend to use this facility for manufacturing, shipping and office space. Debt Agreements As of December 31, 2020, the Company had total undiscounted debt obligations of approximately $19.1 million of total long-term debt and $1.0 million of notes payable – related party. Since December 31, 2020, the Company paid or converted/exchanged for common stock, approximately $18.3 million of principal related to these obligations. See Note 10 - Debt Agreements Secured Notes Payable On January 15, 2021, in connection with its acquisition of the new manufacturing facility in Tucson, Arizona, AZCOMS entered into a secured loan agreement pursuant to which it received a loan in the amount of up to $5,355,000 that bears interest on the outstanding loan balance at the greater of (i) 8% per annum or (ii) 6.75% per annum in excess of the 1-month LIBOR rate, and matures on January 15, 2022. At the closing of the loan, the lender withheld $513,000 of the loan amount as an interest reserve. In addition, $875,000 of the loan amount was withheld and may be disbursed at later dates to pay for lender-approved improvements to the property secured by the loan. Interest is payable monthly. The loan is due in full at maturity. Upon an event of default, the interest rate on the loan will increase by an additional 5.00% per annum, and the outstanding principal amount of the loan, accrued interest thereon and fees may become due on-demand. Upon the maturity date or earlier date upon which the unpaid balance of the loan may become immediately payable due to acceleration, and on any prepayments of the loan, AZCOMS will owe an exit fee equal to the greater of (a) $53,850, or (b) 1.00% of the unpaid loan balance and all unpaid accrued interest and fees. Subject to certain terms and conditions and upon payment of a fee, AZCOMS may request a six-month extension of the maturity date. The loan is secured by the land, building and certain other assets of AZCOMS and is guaranteed by the Company and Daniel L. Hodges, the Company's Chief Executive Officer. In addition, all rights to leases and rent related to the land and building assets have been assigned to the lender for potential non-performance by AZCOMS of its obligations under the loan. This loan is subject to certain financial and non-financial covenants on the part of AZCOMS at the end of each fiscal quarter and fiscal year. Notes Payable In connection with its acquisition of Fastback on January 29, 2021, the Company issued to the sellers $1,500,000 aggregate principal amount of term promissory notes. The individual principal amounts of the notes ranged from $1,500 to $393,484. These notes bear interest at the rate of 10% per annum and mature on the earlier of (i) January 1, 2022, (ii) the date on which an aggregate of $6,000,000 worth of products and services are sold following the acquisition date by (A) Fastback or (B) the Company and its subsidiaries (other than Fastback) to certain specified Fastback customers, or (iii) the date on which the Company issues and sells shares of its common stock or debt securities to investors in a bona-fide arms-length financing transaction for aggregate consideration of at least $12,000,000. Interest is payable in cash semi-annually in arrears on each June 1 and December 1, commencing on June 1, 2021, and on the maturity date. Upon an event of default, the interest rate will automatically increase to 15% per annum compounded semi-annually, and all unpaid principal and accrued interest may become due on-demand. Principal and any unpaid accrued interest are due on the maturity date. Upon maturity, the interest rate will automatically increase to 15% per annum compounded semi-annually on any unpaid principal. These notes matured on February 10, 2021 upon the Company's closing of a public offering, as discussed below. However, the representative of the Fastback sellers has requested that the Company withhold payment of principal and interest on these notes until a dispute among such sellers can be resolved. As payment was withheld at the request of the sellers' representative, no event of default has occurred and interest has been accrued only through the maturity date. Convertible Notes Payable In connection with acquisition of Fastback on January 29, 2021, the Company issued to the sellers $11,150,000 aggregate principal amount of convertible promissory notes. The individual principal amounts of the notes ranged from $5,575 to $5,575,000. These notes initially bear interest at the rate of 1.01% per annum, which is to be adjusted to the prime rate as published by the Wall Street Journal on each annual anniversary of the issuance date, and mature on January 29, 2026. Interest is payable in cash annually in arrears on each January 1. Commencing on January 29, 2022, the outstanding principal and accrued interest on these notes may be converted in full to shares of common stock at a conversion price of $5.22 per share, subject to adjustment. Upon an event of default, the interest rate will automatically increase to 15% per annum compounded annually, and all unpaid principal and accrued interest may become due on demand. Upon maturity, the interest rate will automatically increase to 15% per annum compounded annually on any unpaid principal. Capital and Equity Transactions Public Offerings On January 26, 2021 (the "First Offering Closing Date"), the Company sold an aggregate of 3,855,422 units at a price to the public of $4.15 per unit (the "First Offering"), each unit consisting of one share of the Company's common stock, par value $0.0001 per share, and a warrant to purchase one share of common stock at an exercise price of $4.50 per share (the "First Offering Warrants"), pursuant to an Underwriting Agreement, dated as of January 21, 2021 (the "First Offering Underwriting Agreement"), between the Company and the representative (the "Representative") of the several underwriters named in the Underwriting Agreement. In addition, pursuant to the First Offering Underwriting Agreement, the Company granted the Representative a 45-day option to purchase up to 578,312 additional shares of Common Stock, and/or 578,312 additional Warrants, to cover over-allotments in connection with the First Offering, which the Representative partially exercised to purchase 578,312 Warrants on the First Offering Closing Date. The common stock and the warrants of the First Offering were offered and sold to the public pursuant to the Company's registration statement on Form S-1 (File No. 333-248490), filed by the Company with the SEC under the Securities Act of 1933, as amended (the "Securities Act"), on August 28, 2020, as amended, and which became effective on January 21, 2021. On the First Offering Closing Date, the Company received gross proceeds of approximately $16,000,000, before deducting underwriting discounts and commissions of eight percent (8%) of the gross proceeds and estimated offering expenses. On January 27, 2021, the Representative exercised its over-allotment option for the First Offering to purchase 329,815 additional shares of common stock, which closed on January 29, 2021. The Company received gross proceeds of approximately $1,365,000 before deducting underwriting discounts and commissions of eight percent (8%) of the gross proceeds. Pursuant to the First Offering Underwriting Agreement, the Company also agreed to issue to the Representative warrants (the "Representative's First Offering Warrants") to purchase up to a total of 154,216 shares of common stock (4% of the shares of common stock sold in the First Offering). The Representative's First Offering Warrants are exercisable at $5.1875 per share of Common Stock and have a term of five years. The Representative's First Offering Warrants are subject to a lock-up for 180 days from the commencement of sales in the First Offering, including a mandatory lock-up period in accordance with FINRA Rule 5110(e), and will be non-exercisable for six (6) months after January 21, 2021. The total expenses of the First Offering are approximately $2.7 million, which included the underwriting discounts and commissions and the Representative's reimbursable expenses relating to the First Offering. As part of this offering, the Company also issued 100,000 warrants to purchase the Company's common stock at $4.15 per share to compensate a vendor for certain offering costs. The issuance date fair value of all of the warrants issued in the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.597 per share for a total of $7,080,673. The issuance date fair value of all the warrants issued to a vendor to pay offering costs related to the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.703 per share for a total of $170,300. The issuance date fair value of all the warrants issued to the Representative in conjunction with the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.376 per share for a total of $212,201. On February 10, 2021 (the "Second Offering Closing Date"), the Company sold an aggregate of 5,647,059 shares of the Company's common stock, par value $0.0001 per share, at a price to the public of $4.25 per share (the "Second Offering"), pursuant to a Second Offering Underwriting Agreement, dated as of February 10, 2021 (the "Second Offering Underwriting Agreement"), between the Company the Representative of the several underwriters named in the Second Offering Underwriting Agreement. In addition, pursuant to the Second Offering Underwriting Agreement, the Company granted the Representative a 45-day option to purchase up to 847,058 additional shares of common stock to cover over-allotments in connection with the Second Offering, which the Representative exercised in full on February 11, 2021. The common stock was offered and sold to the public pursuant to the Company's registration statement on Form S-1 (File No. 333-252780), filed by the Company with the SEC under the Securities Act, on February 5, 2021, and the Company's registration statement on Form S-1 (File No. 333-252974), filed by the Company with the SEC under Rule 462(b) of the Securities Act on February 10, 2021, each of which became effective on February 10, 2021. The Company received gross proceeds of approximately $27,600,000, before deducting underwriting discounts and commissions of eight percent (8%) of the gross proceeds and estimated offering expenses. Pursuant to the Second Offering Underwriting Agreement, the Company also agreed to issue to the Representative warrants (the "Representative's Second Offering Warrants") to purchase up to a total of 225,882 shares of common stock (4% of the shares of common stock sold in the Second Offering), of which warrants to purchase 198,776 shares of common stock were registered under the Securities Act and warrants to purchase 27,106 shares of common stock were issued in a private placement to the Representative. The Representative's Second Offering Warrants are exercisable at $5.3125 per share of common stock and have a term of five years. The Representative's Second Offering Warrants are subject to a lock-up for 180 days from the commencement of sales in the Second Offering, including a mandatory lock-up period in accordance with FINRA Rule 5110(e), and will be non-exercisable for six (6) months after February 10, 2021. The total expenses of the Second Offering are approximately $2.6 million, which included the underwriting discounts and commissions and the Representative's reimbursable expenses relating to the Second Offering. The issuance date fair value of all the warrants issued to the Representative in conjunction with the Second Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.918 per share for a total of $433,242. Restricted Stock Awards On January 26, 2021, the Company's Board of Directors granted 66,667 RSAs to a new director at a grant date fair value of $4.50 per share. These RSAs vest pro rata annually on the anniversary of the director's appointment over two years. Options On January 9, 2021, 3,334 options were exercised at an exercise price of $0.1497 per share. Consulting Agreements and Settlements with Vendors On February 12, 2021, the Company issued 10,000 shares of common stock to a vendor as partial compensation. These shares had a fair value as of the grant date of $5.09 per share of common stock for a total of $50,899. On February 26, 2021, the Company issued 209,000 shares of common stock to three vendors as partial compensation. These shares had a fair value as of the grant date of $5.18 per share of common stock for a total of $1,082.620.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are represented by operating accounts or money market accounts maintained with insured financial institutions, including all short-term, highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2020 and 2019.
Accounts Receivable and Credit Policies	Accounts Receivable and Credit Policies Trade accounts receivable consist of amounts due from the sale of the Company's products and services. Such accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within 30 to 45 days of receipt of the invoice. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts based on historical collection experience and a review of the current status of trade accounts receivable. As of December 31, 2020 and 2019, the Company characterized $1,686,731 and $690,830, respectively, as uncollectible.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and trade accounts receivables. The Company places its cash with high-credit-quality financial institutions. At times, such cash may be in excess of the Federal Deposit Insurance Corporation ("FDIC") insurance coverage limit of $250,000 per depositor. As a result, there could be a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. The Company has not experienced any losses due to these excess deposits and believes the risk is not significant. With respect to trade receivables, management routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited.
Related Parties	Related Parties The Company accounts for related party transactions in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 850, Related Party Disclosures
Inventory	Inventory Inventory is valued at the lower of cost or net realizable value ("NRV"). The cost of inventory is calculated on a standard cost basis, which approximates weighted average actual cost. NRV is determined as the market value for finished goods, replacement cost for raw materials and finished goods market value less cost to complete for work in progress inventory. The Company regularly reviews inventory quantities on hand and records an impairment for excess and obsolete inventory, when necessary, based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question. Indirect manufacturing costs and direct labor expenses are allocated systematically to the total production inventory.
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost when acquired. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: Asset Type Useful Life Shop machinery and equipment 3-5 years Computers and electronics 2 years Office furniture and fixtures 3 – 5 years Leasehold improvements Shorter of remaining lease term or 5 years Expenditures for maintenance and repairs are charged to expense as incurred, whereas expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized.
Long-Lived Assets and Goodwill	Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
Beneficial Conversion Features and Warrants	Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options Under these guidelines, the Company first allocates the value of the proceeds received from a convertible debt transaction between the convertible debt instrument and any other detachable instruments included in the transaction (such as warrants) on a relative fair value basis. A BCF is then measured as the intrinsic value of the conversion option at the commitment date, representing the difference between the effective conversion price and the Company's stock price on the commitment date multiplied by the number of shares into which the debt instrument is convertible. The allocated value of the BCF and warrants are recorded as a debt discount and accreted over the expected term of the convertible debt as interest expense. If the intrinsic value of the BCF is greater than the proceeds allocated to the convertible debt instrument, the amount of the discount assigned to the BCF is limited to the amount of the proceeds allocated to the convertible debt instrument.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 Level 2 Level 3 The Company utilizes fair value measurements primarily in conjunction with the valuation of assets acquired and liabilities assumed in a business combination. In addition, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable GAAP. In general, nonfinancial assets including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when an impairment is recognized. As of December 31, 2020 and 2019, the Company had not recorded any impairment related to such assets and had no other material nonfinancial assets or liabilities requiring adjustments or write-downs to their current fair value. As allowed by applicable FASB guidance, the Company has elected not to apply the fair value option for financial assets and liabilities to any of its currently eligible financial assets or liabilities. The Company's financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of December 31, 2020 and 2019, approximated their fair value due to their short-term nature.
Debt Discounts	Debt Discounts The Company records debt discounts as a deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet with the respective debt discount amortized in interest expense on its Consolidated Statement of Operations. In connection with the issuance of certain notes payable and senior convertible debentures, the Company, or its subsidiaries, issued warrants to purchase shares of its common stock and has BCFs. See Note 10 – Debt Agreements Share-Based Compensation As described above under Beneficial Conversion Features and Warrants
Debt Issuance Costs	Debt Issuance Costs The Company presents debt issuance costs as a direct deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet and amortizes these costs over the term of the related debt liability using the straight-line method, which approximates the effective interest method. Amortization is recorded in interest expense on the Consolidated Statement of Operations.
Foreign Currency Translation	Foreign Currency Translation The Company's operations and balances denominated in foreign currencies, including those of its foreign Canadian subsidiary, DragonWave, that are primarily a direct and integral component or extension of the Company's operations, are translated into U.S. dollars ("USD") using the following: monetary assets and liabilities are translated at the period end exchange rate; non-monetary assets are translated at the historical exchange rate; and revenue and expense items are translated at the average exchange rate and records the translation adjustments in accumulated other comprehensive income (loss) on the Consolidated Balance Sheet. Foreign currency transaction gains and losses are included in foreign currency transaction gain (loss) in the Consolidated Statement of Operations.
Revenue Recognition	Revenue Recognition Starting at January 10, 2019 (date of inception), the Company accounts for revenue from contracts with customers in accordance with ASU No. 2017-09, Revenue from Contracts with Customers At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. Management has determined that it has the following performance obligations related to its products and services: equipment, software license, extended warranty, training, installation and consulting service. Revenue from equipment, software license, training and installation are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Revenue from extended warranties is recognized over time using an input method that results in a straight-line basis recognition over the warranty period, as the contract usually provides the customer equal benefit throughout the warranty period. Revenue from consulting services is recognized over time using an input method of labor hours expensed, as it directly measures the efforts toward satisfying the performance obligation. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers a number of factors, including the degree of interrelation and interdependence between obligations and whether or not the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the "expected value" method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment cost rather than as an additional promised service. As a result, the Company accrues the costs of shipping and handling when the related revenue is recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Consolidated Statement of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Consolidated Statement of Operations. The Company provides limited warranties for products sold to customers, typically for 13 months, covering product defects. Such limited warranties are not sold separately and do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications. Accordingly, these types of limited warranties are not considered to be separate performance obligations. In accordance with applicable guidance, the expected cost of the limited warranties is recorded as accrued warranty liability on the Consolidated Balance Sheet. Optional extended warranties are sold to customers and include additional support services. The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. The Company records contract liabilities when cash payments are received (or unconditional rights to receive cash) in advance of fulfilling its performance obligations. When the services have been performed or the goods delivered, revenue will be recognized, and contract liabilities will be reduced. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The majority of the Company's performance obligations in its contracts with customers relate to contracts with durations of less than one year. The transaction price allocated to unsatisfied performance obligations included in contracts with durations of more than 12 months is reflected in contract liabilities on the Consolidated Balance Sheet. Applying a practical expedient, the Company recognizes the incremental costs of obtaining contracts, which primarily consist of sales commissions, as expense when incurred if the amortization period of the assets that otherwise would have been recognized is one year or less. If the service period, inclusive of any anticipated renewal, is longer than a year, the incremental direct costs are capitalized and amortized over the period of benefit. As of December 31, 2020 and 2019, there were no such capitalized costs. The Company also applies the practical expedient not to adjust the promised amount of consideration for the effects of a financing component if the Company expects, at contract inception, that the period between when the Company transfers a good or service to the customer and when the customer pays for the good or service will be one year or less. During fiscal 2020 and 2019, there were no such financing components.
Research and Development	Research and Development Research costs are expensed as incurred. Development costs are expensed as incurred unless they meet generally accepted accounting criteria for deferral and amortization. Development costs incurred prior to establishment of technological feasibility do not meet these criteria and are expensed as incurred.
Share-Based Compensation	Share-Based Compensation The Company accounts for share-based compensation costs in accordance with ASC 718, Compensation – Stock Compensation Beginning in 2020, for employee awards, the Company elected to utilize the simplified method of estimating the expected life of options as allowed by U.S. Securities Exchange Commission ("SEC") Staff Accounting Bulletin ("SAB") 107. The Company believes this to be a better estimate of the expected life given the lack of historical information. For nonemployee awards, the Company will utilize the stated term of the award. Forfeitures will be accounted for as they occur for both employee and nonemployee awards. Upon exercise or conversion of any share-based payment transaction, the Company will issue shares, generally as new issuances. Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity.
Leases	Leases Effective in the first quarter of 2019, the Company adopted ASU No. 2016-02, Leases The Company determines, at contract inception, whether or not an arrangement contains a lease and evaluates the contract for classification as an operating or finance lease. For all leases, ROU assets and lease liabilities are recognized based on the present value of lease payments, including annual rent increases, over the lease term at commencement date. If the Company's lease does not provide an implicit rate in the contract, the Company uses its incremental, secured borrowing rate based on lease term information available as of the adoption date or lease commencement date in determining the present value of lease payments. Any renewal periods are considered in the analysis of each lease to the extent that the Company considers them to be reasonably certain of being exercised. Costs associated with operating leases are recorded as a single lease cost on a straight-line basis over the life of the lease. The single lease cost includes the cost of amortizing the operating lease ROU asset and accretion expense related to the operating lease liability and is included in general and administrative expenses on the consolidated statement of operations. Costs associated with finance leases are recorded by amortizing the finance lease ROU asset, which is recorded as amortization on the consolidated statement of operations, and the accretion of the finance lease liability, recognized as interest expense on the Consolidated Statement of Operations. For all leases with a term of 12 months or less, the Company has elected the practical expedient to not recognize ROU assets and lease liabilities. See Note 16 — Leases
Income Taxes	Income Taxes The Company accounts for income taxes utilizing ASC 740, Income Taxes. The Company also follows the guidance for accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2020 and 2019. If the Company has to recognize any interest or penalties associated with its tax positions or returns, any interest or penalties will be recorded as income tax expense in the Consolidated Statement of Operations.
Earnings or Loss per Share	Earnings or Loss per Share The Company accounts for earnings or loss per share pursuant to ASC 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: Year Ended January 10, (Amounts in US$'s, except share data) 2020 2019 Numerator: Net Loss $ (37,081,464 ) $ (27,545,255 ) Numerator for basic earnings per share – loss available to common shareholders $ (37,081,464 ) $ (27,545,255 ) Denominator: Denominator for basic earnings per share – weighted average common shares outstanding 45,293,697 16,238,036 Dilutive effect of warrants and options — — Denominator for diluted earnings per share – weighted average common shares outstanding and assumed conversions 45,293,697 16,238,036 Basic loss per common share $ (0.82 ) $ (1.70 ) Diluted loss per common share $ (0.82 ) $ (1.70 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of shares are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options and warrants are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period (out-of-the-money), regardless of whether the Company is in a period of net loss available to common shareholders. The following weighted-average potential common shares were excluded from the diluted loss per common share as their effect was anti-dilutive as of December 31, 2020 and 2019, respectively: stock options of 2,967,762 and 279,160, unvested restricted stock units of 349,997 and 52,031, and warrants of 477,160 and 16,166. Subsequent to December 31, 2020, the Company completed two public offerings, during which the Company issued a total of 9,832,296 shares of common stock and warrants to purchase an aggregate of 4,913,832 shares of common stock. In February 2021, the Company completed an acquisition and issued 2,555,209 shares of common stock as partial consideration. Additionally, in January and February 2021, the Company compensated vendors with shares of common stock totaling 219,000 shares issued and issued restricted awards to a member of the Board of Directors totaling 66,667 restricted shares. See Note 19 – Subsequent Events Debt Agreements
Reportable Segments	Reportable Segments U.S. GAAP establishes standards for reporting financial and descriptive information about a company's reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The chief operating decision maker is the Company's Chief Executive Officer, who currently reviews the financial performance and the results of operations of our operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of the Company. Accordingly, the Company currently considers itself to be in a single reporting segment for reporting purposes focused on the North American development, manufacturing and production of products and services for the telecom infrastructure market. As it is still in the early stages of development, the Company historically managed its subsidiaries within this single operating segment and do not assess the performance of our product lines or geographic regions or other measures of income or expense, such as product expense, operating income or net income. Each of the subsidiaries is operated under the same senior management of the Company, and the Company views the operations of its subsidiaries as a whole for making business decisions. Employees of one subsidiary, particularly mechanical engineers, are often called upon to assist in the operations of another subsidiary. As the development of the Company matures and it move toward full scale production with increased marketing efforts, the Company will continue to evaluate additional segment disclosure requirements.
Accounting Standards Not Yet Adopted	Accounting Standards Not Yet Adopted In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of estimated useful lives	Asset Type Useful Life Shop machinery and equipment 3-5 years Computers and electronics 2 years Office furniture and fixtures 3 – 5 years Leasehold improvements Shorter of remaining lease term or 5 years
Schedule of computation of basic and diluted income (loss) per share	Year Ended January 10, (Amounts in US$'s, except share data) 2020 2019 Numerator: Net Loss $ (37,081,464 ) $ (27,545,255 ) Numerator for basic earnings per share – loss available to common shareholders $ (37,081,464 ) $ (27,545,255 ) Denominator: Denominator for basic earnings per share – weighted average common shares outstanding 45,293,697 16,238,036 Dilutive effect of warrants and options — — Denominator for diluted earnings per share – weighted average common shares outstanding and assumed conversions 45,293,697 16,238,036 Basic loss per common share $ (0.82 ) $ (1.70 ) Diluted loss per common share $ (0.82 ) $ (1.70 )

Business Acquisitions (Tables)

Business Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2020
VEO, Inc. [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 500.000 Per share value $ 26.43 Purchase price $ 13,215,000
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total Consideration $ 13,215,000
InduraPower, Inc. [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 266.667 Per share value $ 26.43 Purchase price $ 7,048,000 * * - difference due to rounding related to the Split
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill 6,908,463 Total Consideration $ 7,048,000
Silver Bullet Technology, Inc. [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 100,000 Per share value $ 26.43 Purchase price $ 2,643,000
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill 1,519,555 Total Consideration $ 2,643,000
DragonWave [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of common stock shares paid 4,412,383 Per share value $ 13.20 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064
Schedule of allocation of total preliminary estimated purchase price	Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill 14,100,800 Total Consideration $ 42,081,392
Lextrum [Member]
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill 4,827,570 Total Consideration $ 16,162,064
Historical Drone Aviation Holding Corp [Member]
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill 18,106,237 Total Consideration $ 28,257,491
Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. [Member]
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Amounts Recognized as of Acquisition Date Measurement Period Adjustments (1) Fair Value Inventory $ 168,106 $ (76,069 ) $ 92,037 Prepaid expenses 66,575 (51,575 ) 15,000 Property & equipment 1,365,319 393,744 1,759,063 Operating lease right-of-use-assets 1,048,058 — 1,048,058 Finance lease right-of-use assets 18,009 — 18,009 Intangible assets: Customer relationships 500,226 (290,226 ) 210,000 Trade name — 10,000 10,000 Goodwill — 47,926 47,926 Total assets 3,166,293 33,800 3,200,093 Current portion of long-term debt 1,270,879 — 1,270,879 Operating lease liabilities, current 166,919 — 166,919 Finance lease liabilities, current 6,578 — 6,578 Operating lease liabilities, net of current portion 881,139 — 881,139 Finance lease liabilities, net of current portion 11,431 — 11,431 Deferred tax liability - noncurrent — 33,800 33,800 Total purchase consideration $ 829,347 $ — $ 829,347 (1) The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis, working capital, and deferred income taxes. The change to the provisional amount of property & equipment resulted in an increase in depreciation expense and accumulated depreciation of $99,350, of which $66,703 relates to a previous reporting period. In addition, the change to the provisional amount of intangible assets resulted in a decrease in amortization expense and accumulated amortization of $52,045, of which $36,617 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.
Virtual Network Communications, Inc. [Member]
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Amounts Recognized as of Acquisition Date Measurement Period Adjustments (1) Fair Value Inventory $ 157,727 $ — $ 157,727 Prepaid expenses 15,000 (2,181 ) 12,819 Intangible assets: Technology 23,992 6,526,008 6,550,000 Customer relationships — 5,880,000 5,880,000 Trade name — 320,000 320,000 Licenses 410,000 (60,000 ) 350,000 Goodwill 19,151,331 (10,687,831 ) 8,463,500 Total assets 19,758,050 1,975,996 21,734,046 Accounts payable 5,000 — 5,000 Accrued interest 35 — 35 Long-term debt 24,028 — 24,028 Deferred tax liability - noncurrent — 2,872,600 2,872,600 Total purchase consideration $ 19,728,987 $ (896,604 ) $ 18,832,383 (1) The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis and deferred income taxes, which analysis also included the valuation of the non-cash purchase consideration resulting in a decrease in the total purchase consideration of $896,604. The change to the provisional amount of intangible assets resulted in an increase in amortization expense and accumulated amortization of $993,064, of which $479,981 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	(Amounts in US$'s) December 31, December 31, Raw materials $ 1,765,398 $ 1,041,256 Work in progress 461,188 1,566,147 Finished goods 3,305,020 3,060,518 Total inventory 5,531,606 5,667,921 Reserve (993,174 ) (996,525 ) Total inventory, net $ 4,538,432 $ 4,671,396

Prepaid and Deferred Expenses (

Prepaid and Deferred Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Prepaid Expense, Current [Abstract]
Schedule of prepaid and deferred expenses	(Amounts in US$'s) December 31, December 31, Prepaid rent and security deposit $ 732,270 $ 873,617 Deferred offering expenses 569,281 — Prepaid products and services 171,560 43,112 $ 1,473,111 $ 916,729

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	(Amounts in US$'s) December 31, December 31, Shop machinery and equipment $ 9,960,626 $ 8,100,667 Computers and electronics 575,452 558,561 Office furniture and fixtures 348,142 341,214 Leasehold improvements 274,314 222,332 11,158,534 9,222,774 Less – accumulated depreciation (8,872,068 ) (7,764,668 ) $ 2,286,466 $ 1,458,106

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in carrying amount of goodwill	(Amounts in US$'s) Total Balance at January 10, 2019 (inception) $ — 2019 Acquisitions 56,386,796 Balance at December 31, 2019 $ 56,386,796 2020 Acquisitions 8,511,426 Balance at December 31, 2020 $ 64,898,222
Schedule of gross carrying amounts and accumulated amortization	(Amounts in US$'s) Gross Accumulated Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Licenses — — — Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets at December 31, 2019 $ 58,220,782 $ (6,943,300 ) $ 51,277,482 Trade names $ 5,973,204 $ (1,349,698 ) $ 4,623,506 Licenses 350,000 (33,871 ) 316,129 Technology 39,350,000 (10,303,516 ) 29,046,484 Customer relationships 21,200,792 (5,484,917 ) 15,715,875 Intellectual property 3,729,537 (673,389 ) 3,056,148 Noncompete 937,249 (507,677 ) 429,572 Total definite-lived intangible assets at December 31, 2020 $ 71,540,782 $ (18,353,068 ) $ 53,187,714
Schedule of weighted-average amortization period	Asset Class Weighted-Average Amortization period Trade names 6.8 years Licenses 5.0 years Technology 6.0 years Customer relationships 5.7 years Intellectual property 6.0 years Noncompete 2.0 years All Intangible assets 5.9 years
Schedule of amortization expense for intangible assets	(Amounts in US$'s) Estimated 2021 12,436,826 2022 12,007,253 2023 11,952,916 2024 9,842,359 2025 4,481,091 2026 1,670,789 2027 784,000 2028 12,480

Debt Agreements (Tables)

Debt Agreements (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of long-term debt consisted	December 31, 2020 December 31, 2019 (Amounts in US$'s) Maturity Amount Interest Amount Interest Secured Notes Payable Secured note payable* February 28, 2020 $ 788,709 12.5 % $ 788,709 8.5 % Secured note payable* March 1, 2022 150,710 9.0 % 224,288 9.0 % Secured note payable* September 1, 2021 10,790 7.9 % 21,571 7.9 % Secured note payable* November 26, 2021 2,000,000 15.0 % 2,000,000 9.0 % Secured note payable* December 26, 2020 75,219 78.99 % — — Secured note payable* September 15, 2020 855,120 36.0 % — — Secured note payable* October 15, 2020 2,007,971 18.0 % — — Equipment financing loan* November 9, 2023 57,146 8.5 % — — Equipment financing loan* December 19, 2023 83,851 6.7 % — — Equipment financing loan* January 17, 2024 38,732 6.7 % — — Secured note payable January 6, 2021 1,100,000 10.0 % — — Total secured notes payable 7,168,248 3,034,568 Notes Payable Equipment financing loan September 15, 2020 — — 3,828 8.8 % Note payable July 9, 2019 — — 200,000 18.0 % Note payable September 1, 2019 — — 200,000 18.0 % Note payable* September 30, 2020 500,000 15.0 % 500,000 10.0 % Note payable* September 30, 2020 175,000 15.0 % 175,000 10.0 % Note payable* August 31, 2020 3,500,000 18.0 % 5,000,000 10.0 % Note payable July 9, 2019 — — 200,000 18.0 % Notes payable* December 6, 2019 66,700 18.0 % 450,100 18.0 % Note payable* November 30, 2020 500,000 15.0 % — — Notes payable* June 30, 2020 379,588 0.0 % — — Notes payable* June 30, 2020 165,986 0.0 % — — Note payable* February 16, 2023 83,309 3.0 % — — Note payable* September 30, 2020 290,000 12.0 % — — Notes Payable* October 13, 2020 through November 30, 2020 1,200,000 18.0 % — — Notes Payable* January 31, 2021 through February 23, 2021 550,000 18.0 % — — PPP loans April 30, 2022 through 455,184 1.0 % — — PPP loan May 14, 2022 24,028 1.0 % — — PPP loan August 11, 2025 103,659 1.0 % — — Total notes payable 7,993,454 6,728,928 Senior Debentures Senior debenture* December 31, 2019 84,000 15.0 % 100,000 15.0 % Total senior debentures 84,000 100,000 Convertible Notes Payable Convertible note payable* January 29, 2021 374,137 24.0 % — — Convertible note payable* November 20, 2020 2,238,239 24.0 % — — Total convertible notes payable 2,612,376 — — Senior Convertible Debentures Senior convertible debenture December 31, 2019 — — 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 15.0 % 250,000 10.0 % Senior convertible debenture November 30, 2020 1,000,000 15.0 % — — Total senior convertible debentures 1,250,000 275,000 Total long-term debt 19,108,078 10,138,496 Less unamortized discounts and debt issuance costs (61,079 ) (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 19,046,999 5,389,492 Less current portion of long-term debt (18,340,706 ) (5,389,492 ) Debt classified as long-term debt $ 706,293 $ — * Note is in default. Refer to further discussion below.
Schedule of future maturities of long-term debt	(Amounts in US$'s) Total 2021 $ 18,401,785 2022 544,305 2023 57,272 2024 1,057 2025 103,659 Thereafter — Total $ 19,108,078

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue [Abstract]
Schedule of timing of revenue recognition	Year Ended January 10, (Amounts in US$'s) 2020 2019 Timing of revenue recognition: Services and products transferred at a point in time $ 8,815,731 $ 2,803,026 Services and products transferred over time 611,105 1,909,186 Total revenue $ 9,426,836 $ 4,712,212
Schedule of revenue by products and services	Year Ended January 10, (Amounts in US$'s) 2020 2019 Revenue by products and services: Products $ 7,562,251 $ 2,702,410 Services 1,864,585 2,009,802 Total revenue $ 9,426,836 $ 4,712,212
Schedule of revenue by geography	Year Ended January 10, (Amounts in US$'s) 2020 2019 Revenue by geography: North America $ 8,577,006 $ 3,476,977 International 849,830 1,235,235 Total revenue $ 9,426,836 $ 4,712,212
Schedule of opening and closing balances of contract liabilities	(Amounts in US$'s) Total Balance at January 10, 2019 (Inception) $ — Increase 302,815 Balance at December 31, 2019 $ 302,815 Increase 561,487 Balance at December 31, 2020 $ 864,302

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Stock Options [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Schedule of equity plan to purchase the Company's common stock	Grant Date Underlying Shares Option Price Full Vesting Date Expiration Date January 9, 2017 33,334 $ 8.70 January 9, 2019 January 7, 2021 August 3, 2017 1,710,000 $ 1.50 August 3, 2017 August 3, 2021 November 9, 2017 666,667 $ 1.50 November 9, 2017 November 9, 2021 December 13, 2017 66,667 $ 3.00 November 13, 2019 December 13, 2021 March 28, 2018 33,334 $ 3.00 March 28, 2020 March 28, 2022 May 16, 2018 110,000 $ 3.00 May 16, 2018 May 16, 2022 May 16, 2018 43,334 $ 3.00 May 16, 2020 May 16, 2022 September 26, 2018 2,000,000 $ 1.95 December 21, 2018 September 26, 2022
Schedule of assumptions used to estimate fair value stock options granted	2020 2019 Expected dividend yield 0% 0% Expected volatility 38.17% 90% Risk-free interest rate 0.205–0.310% 2.40-2.47% Expected life of options 3.250-05.00 years 4.0 years
Schedule of stock option activity	Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Granted 908,505 0.77 Exercised (6,668 ) 1.50 Cancelled or Expired (366,669 ) 2.01 Outstanding – December 31, 2020 3,433,515 $ 1.59 2.01 $ 15,220,798 Exercisable – December 31, 2020 3,400,181 $ 1.58 1.99 $ 15,128,796 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 4,898,347 $ 1.83 2.41 $ — Granted 60,001 3.18 Exercised (1,750,001 ) 1.70 Cancelled or Expired (75,003 ) 2.86 Outstanding – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770 Exercisable – December 31, 2019 2,898,347 $ 1.90 1.92 $ 2,264,770
Warrant [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Schedule of equity plan to purchase the Company's common stock	Issuance Date Warrants Issued Exercise Price Full Vesting Date Expiration Date November 20, 2015 23,334 $ 15.00 November 20, 2015 November 20, 2020 April 27, 2016 20,000 $ 8.73 April 27, 2016 April 27, 2019 August 3, 2017 10,000 $ 1.50 August 3, 2017 August 3, 2021 August 3, 2017 666,667 $ 1.50 August 3, 2017 August 3, 2022 November 9, 2017 6,667 $ 1.50 November 9, 2017 November 9, 2021 September 26, 2018 33,334 $ 3.00 September 26, 2018 September 26, 2022
Schedule of assumptions used to estimate fair value stock options granted	2020 2019 Expected dividend yield 0% 0% Expected volatility 36.96-41.55% 32-33% Risk-free interest rate 0.19-0.44% 1.38-1.82% Contractual life of warrants 2.5-5.0 years 2.27-3.0 years
Schedule of stock option activity	Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Granted 858,983 1.39 Exercised (113,080 ) 0.14 Forfeited or Expired (23,334 ) 15.00 Outstanding – December 31, 2020 890,415 $ 1.46 4.02 $ 4,083,357 Exercisable – December 31, 2020 890,415 1.46 4.02 4,083,357 Number of Warrants Weighted-Average Exercise Weighted-Average Remaining Contractual Aggregate Intrinsic Value Outstanding – January 10, 2019 760,005 $ 2.17 3.44 $ — Exercisable – January 10, 2019 760,005 $ 2.17 3.44 $ — Granted 1,289,511 0.50 Exercised (1,824,165 ) 0.67 Forfeited or Expired (57,505 ) 10,56 Outstanding – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332 Exercisable – December 31, 2019 167,846 $ 2.85 1.96 $ 258,332

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	December 31 (Amounts in US$'s) 2020 2019 Deferred tax assets: Share-based compensation $ 14,500 $ 13,700 Inventory reserve 164,600 137,000 Allowance for bad debt 421,700 172,700 Net operating loss carryover 19,037,000 11,867,800 Foreign losses 4,836,400 4,130,000 General business credits 256,400 256,400 Total deferred tax assets 24,730,600 16,577,600 Deferred tax liabilities: Depreciation (381,600 ) (43,000 ) Amortization (13,156,300 ) (12,771,800 ) Total deferred tax liabilities (13,537,900 ) (12,814,800 ) Valuation allowance: (11,192,700 ) (3,762,800 ) Net deferred tax assets (liabilities) $ — $ —
Schedule of income tax benefit	December 31, 2020 December 31, 2019 US$'s Rates US$'s Rates Income tax benefit at statutory federal income tax rate $ 8,397,400 21.00 % $ 6,653,400 21.00 % State tax expense, net of federal benefit 1,599,500 4.00 % 1,267,300 4.00 % Permanent items 233,700 0.58 % (20,000 ) (0.06 )% Other 105,700 0.26 % — — % Valuation allowance (7,429,900 ) (18.58 ) (3,762,800 ) (11.88 )% Income tax benefit $ 2,906,400 (7.27 )% $ 4,137,900 13.06 %

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of operating leases	(Amounts in US$'s) December 31, December 31, Operating lease ROU assets $ 2,725,462 $ 2,199,682 Operating lease liability $ 2,884,997 $ 2,212,548
Schedule of other information related to our operating leases	Year Ended January 10, (Amounts in US$'s) 2020 2019 Operating lease ROU Asset – Beginning Balance $ 2,199,682 $ 116,876 Increase 1,341,225 2,300,580 Decrease (188,790 ) — Amortization (626,655 ) (217,774 ) Operating lease ROU Asset – Ending Balance $ 2,725,462 $ 2,199,682 Operating lease liability – Beginning Balance $ 2,212,548 $ 116,876 Increase 1,287,077 2,300,580 Decrease (188,790 ) — Amortization (425,838 ) (204,908 ) Operating lease liability – Ending Balance $ 2,884,997 $ 2,212,548 Operating lease liability – short term $ 676,019 $ 467,979 Operating lease liability – long term 2,208,978 1,744,569 Operating lease liability – total $ 2,884,997 $ 2,212,548 Operating lease cost $ 770,630 $ 166,345 Variable lease cost $ 7,101 — Short-term lease cost $ 158,533 $ 6,231 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 590,490 $ 138,670
Schedule of weighted-average remaining lease term and weighted average discount rates	(Amounts in US$'s) December 31, December 31, Weighted average remaining lease term 4.19 years 4.56 years Weighted average discount rate 5.95 % 6.50 %
Schedule of total remaining years to lease liabilities operating leases	(Amounts in US$'s) Operating Leases 2021 $ 819,481 2022 699,255 2023 713,647 2024 641,648 2025 377,459 Thereafter 529 Total minimum lease payments 3,252,019 Less: effect of discounting (367,022 ) Present value of future minimum lease payments 2,884,997 Less: current obligations under leases (676,019 ) Long-term lease obligations $ 2,208,978
Schedule of other finance leases	(Amounts in US$'s) Year Ended December 31, Finance lease ROU Asset – Beginning Balance $ — Increase 81,976 Amortization (14,284 ) Finance lease ROU Asset – Ending Balance $ 67,692 Finance lease liability – Beginning Balance $ — Increase 81,976 Interest accretion 1,715 Payment (28,455 ) Finance lease liability – Ending Balance $ 55,236 Finance lease liability – short term $ 46,345 Finance lease liability – long term 8,891 Finance lease liability – total $ 55,236
Schedule of weighted-average remaining lease term and weighted average discount rates	(Amounts in US$'s) December 31, Weighted average remaining lease term 1.10 years Weighted average discount rate 3.91 %
Schedule of finance lease	(Amounts in US$'s) Finance Leases 2021 $ 47,213 2022 8,891 Total minimum lease payments 56,104 Less: effect of discounting (868 ) Present value of future minimum lease payments 55,236 Less: current obligations under leases (46,345 ) Long-term lease obligations $ 8,891

Description of Business and B_2

Description of Business and Basis of Presentation (Details) - USD ($)

Jul. 06, 2020

Mar. 06, 2020

Nov. 27, 2019

Mar. 04, 2019

Jan. 31, 2019

Jan. 29, 2019

Jan. 23, 2019

Jan. 22, 2019

Jan. 20, 2019

Jan. 12, 2019

Nov. 15, 2019

Dec. 31, 2020

Sep. 04, 2019

Description of Business and Basis of Presentation (Textual)

Number of common stock stockholder received after merger agreement, description

For each share of COMSovereign common stock, the stockholder received 5.6706 shares of the Company's common stock.

Common stock per share

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 1.50

Outstanding shares of Preferred Series A were exchanged

866,667

Aggregate shares of common stock

866,667

Purchase amount

$ 829,347

Cash paid

253,773

Short-term debt

$ 575,574

Description of agreement

In connection with the VNC Acquisition, the final adjusted total purchase price consideration amounted to $18,832,383, representing (i) cash paid on the closing date of $2,892,727, (ii) 3,912,737 shares of the Company's common stock with a fair value of $11,855,592 or $3.03 per share, of which an aggregate of 1,333,334 shares is being held in an escrow fund for purposes of satisfying any post-closing indemnification claims of the former VNC security holders under the Merger Agreement, (iii) options to purchase an aggregate 841,837 shares of the Company's common stock with a fair value of $2,239,950, (iv) warrants to purchase an aggregate 578,763 shares of the Company's common stock with a fair value of $1,592,867, and (v) settlement of a note receivable and related interest receivable pre-existing relationship in the amount of $251,247.

Dr. Chen K. Sun [Member]

Description of Business and Basis of Presentation (Textual)

Unregistered redeemable convertible preferred stock, description

In connection with the purchase of VEO, COMSovereign issued 500,000 unregistered shares of Series A Redeemable Convertible Preferred stock ("Preferred Series A") to Dr. Chen K. Sun, who is also a founding member of COMSovereign.

Sergei Begliarov [Member]

Description of Business and Basis of Presentation (Textual)

Unregistered redeemable convertible preferred stock, description

In connection with the purchase of InduraPower, COMSovereign issued an aggregate of 266,667 unregistered Preferred Series A shares. Of those 266,667 shares, 229,600 Preferred Series A shares were issued to Sergei Begliarov, who is a founding member of ComSovereign and who became the Chief Executive Officer of InduraPower, and the balance was distributed to four other shareholders.

Dr. Dustin McIntire [Member]

Description of Business and Basis of Presentation (Textual)

Unregistered redeemable convertible preferred stock, description

In connection with the purchase of Silver Bullet, COMSovereign issued 100,000 unregistered Preferred Series A shares to Dr. Dustin McIntire, who is a founding member of COMSovereign and who became the Company’s Chief Technology Officer.

Founding Member One [Member]

Description of Business and Basis of Presentation (Textual)

Common stock acquired

2,000,000

2,000,000

Founding Member Two [Member]

Description of Business and Basis of Presentation (Textual)

Common stock acquired

2,000,000

2,000,000

Addional Founding [Member]

Description of Business and Basis of Presentation (Textual)

Common stock acquired

33,334

166,667

Common stock per share

$ 0.0001

Aggregate shares of common stock

1,096,667

DragonWave and Lextrum [Member]

Description of Business and Basis of Presentation (Textual)

Aggregate shares of common stock

13,237,149

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2020
Computers and electronics [Member]
Property and equipment useful life	2 years
Leasehold Improvements [Member]
Property and equipment useful life	5 years
Property and equipment useful life	Shorter of remaining lease term
Minimum [Member] | Shop machinery and equipment [Member]
Property and equipment useful life	3 years
Minimum [Member] | Office furniture and fixtures [Member]
Property and equipment useful life	3 years
Maximum [Member] | Shop machinery and equipment [Member]
Property and equipment useful life	5 years
Maximum [Member] | Office furniture and fixtures [Member]
Property and equipment useful life	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Numerator:
Net Loss	$ (37,081,464)	$ (27,545,255)
Numerator for basic earnings per share – loss available to common shareholders	$ (37,081,464)	$ (27,545,255)
Denominator:
Denominator for basic earnings per share – weighted average common shares outstanding	45,293,697	16,238,036
Dilutive effect of warrants and options
Denominator for diluted earnings per share – weighted average common shares outstanding and assumed conversions	45,293,697	16,238,036
Basic loss per common share	$ (0.82)	$ (1.70)
Diluted loss per common share	$ (0.82)	$ (1.70)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	Jun. 12, 2020	May 15, 2020	Feb. 28, 2021	Dec. 09, 2020	Nov. 09, 2020	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies (Additional Information)
Uncollectible receivables						$ 1,686,731	$ 690,830
Valuation allowance against net deferred tax assets percentage						100.00%	100.00%
Description of income taxes							The amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2020 and 2019.
FDIC limit of depositor							$ 250,000
Goodwill						$ 47,926
Issued of common stock, shares						9,832,296
Purchase warrants of shares						4,913,832
Restricted shares issued	5,000	18,334		5,000	300,000
Conversion of shares						3,331,755
Subsequent Event [Member]
Summary of Significant Accounting Policies (Additional Information)
Acquisition shares			2,555,209
Subsequent Event [Member] | Board of Directors [Member]
Summary of Significant Accounting Policies (Additional Information)
Restricted shares issued			66,667
Warrant [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares						477,160	16,166
Purchase warrants of shares						2,751,556
Common Stock [Member]
Summary of Significant Accounting Policies (Additional Information)
Issued of common stock, shares							9,296,667
Common Stock [Member] | Subsequent Event [Member]
Summary of Significant Accounting Policies (Additional Information)
Issued of common stock, shares			219,000
Stock Compensation Plan [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares						2,967,762	279,160
Restricted Stock [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares						349,997	52,031

Business Acquisitions (Details)

Business Acquisitions (Details) - VEO Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Number of Preferred Series A paid | shares	500
Per share value | $ / shares	$ 26.43
Purchase price | $	$ 13,215,000

Business Acquisitions (Details

Business Acquisitions (Details 1) - VEO Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)
Cash	$ 55,261
Fixed and other long-term assets	4,000
Assumed liabilities	(40,531)
Intangible assets and goodwill:
Total Consideration	13,215,000
Technology [Member]
Intangible assets and goodwill:
Total Consideration	6,410,000
Goodwill [Member]
Intangible assets and goodwill:
Total Consideration	$ 6,786,270

Business Acquisitions (Detail_2

Business Acquisitions (Details 2) - InduraPower Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Number of Preferred Series A paid | shares	266.667
Per share value | $ / shares	$ 26.43
Purchase price | $	$ 7,048,000	[1]
[1]	difference due to rounding related to the Split

Business Acquisitions (Detail_3

Business Acquisitions (Details 3) - InduraPower Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)
Cash	$ 18,791
Debt-free net working capital (excluding cash)	263,459
Fixed and other long-term assets	97,384
Assumed liabilities	(1,240,097)
Intangible assets and goodwill:
Total Consideration	7,048,000	[1]
Goodwill [Member]
Intangible assets and goodwill:
Total Consideration	6,908,463
Technology [Member]
Intangible assets and goodwill:
Total Consideration	$ 1,000,000
[1]	difference due to rounding related to the Split

Business Acquisitions (Detail_4

Business Acquisitions (Details 4) - Silver Bullet Purchase Price [Member]	Mar. 04, 2019USD ($)$ / sharesshares
Number of Preferred Series A paid | shares	100,000
Per share value | $ / shares	$ 26.43
Purchase price | $	$ 2,643,000

Business Acquisitions (Detail_5

Business Acquisitions (Details 5) - Silver Bullet Purchase Price [Member]	Mar. 04, 2019USD ($)
Cash	$ 273,290
Debt-free net working capital (excluding cash)	103,537
Fixed and other long-term assets	21,000
Liabilities assumed	(84,382)
Intangible assets and goodwill:
Total Consideration	2,643,000
Goodwill [Member]
Intangible assets and goodwill:
Total Consideration	1,519,555
Customer relationships [Member]
Intangible assets and goodwill:
Total Consideration	400,000
Trade name [Member]
Intangible assets and goodwill:
Total Consideration	200,000
Technology [Member]
Intangible assets and goodwill:
Total Consideration	$ 210,000

Business Acquisitions (Detail_6

Business Acquisitions (Details 6)	Apr. 01, 2019USD ($)$ / sharesshares
DragonWave-X LLC and Lextrum, Inc. [Member]
Number of common stock paid | shares	4,412,383
Per share value | $ / shares	$ 13.20
Purchase price	$ 58,243,456
DragonWave-X [Member]
Purchase price	42,081,392
Lextrum [Member]
Purchase price	$ 16,162,064

Business Acquisitions (Detail_7

Business Acquisitions (Details 7) - DragonWave [Member]	Apr. 01, 2019USD ($)
Cash	$ 1,274,072
Debt-free net working capital (excluding cash)	(1,099,194)
Note payable	(5,690,000)
Fixed and other long-term assets	2,455,714
Intangible assets:
Total Consideration	42,081,392
Goodwill [Member]
Intangible assets:
Total Consideration	14,100,800
Customer relationships [Member]
Intangible assets:
Total Consideration	13,080,000
Technology [Member]
Intangible assets:
Total Consideration	13,750,000
Trade name [Member]
Intangible assets:
Total Consideration	$ 4,210,000

Business Acquisitions (Detail_8

Business Acquisitions (Details 8) - Lextrum [Member]	Apr. 01, 2019USD ($)
Cash	$ 8,105
Debt-free net working capital (excluding cash)	(103,611)
Fixed and other long-term assets
Intangible assets:
Total Consideration	16,162,064
Technology [Member]
Intangible assets:
Total Consideration	11,430,000
Goodwill [Member]
Intangible assets:
Total Consideration	$ 4,827,570

Business Acquisitions (Detail_9

Business Acquisitions (Details 9) - Historical Drone Aviation Holding Corp [Member]	1 Months Ended
	Nov. 27, 2019USD ($)
Working capital	$ 2,399,800
Other assets	220,672
Intangible assets and goodwill:
Total Consideration	28,257,491
Intellectual property [Member]
Intangible assets and goodwill:
Total Consideration	3,729,537
Trade name [Member]
Intangible assets and goodwill:
Total Consideration	1,233,204
Customer relationships [Member]
Intangible assets and goodwill:
Total Consideration	1,630,792
Noncompete [Member]
Intangible assets and goodwill:
Total Consideration	937,249
Goodwill [Member]
Intangible assets and goodwill:
Total Consideration	$ 18,106,237

Business Acquisitions (Detai_10

Business Acquisitions (Details 10) - Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. [Member] - USD ($)		Dec. 31, 2020	Mar. 06, 2020
Inventory		$ 92,037	$ 168,106
Prepaid expenses		15,000	66,575
Property & equipment		1,759,063	1,365,319
Operating lease right-of-use-assets		1,048,058	1,048,058
Finance lease right-of-use assets		18,009	18,009
Intangible assets:
Total assets		3,200,093	3,166,293
Current portion of long-term debt		1,270,879	1,270,879
Operating lease liabilities, current		166,919	166,919
Finance lease liabilities, current		6,578	6,578
Operating lease liabilities, net of current portion		881,139	881,139
Finance lease liabilities, net of current portion		11,431	11,431
Deferred tax liability - noncurrent		33,800
Total purchase consideration		829,347	829,347
Trade name [Member]
Intangible assets:
Total intangible assets		10,000
Goodwill [Member]
Intangible assets:
Total intangible assets		47,926
Customer relationships [Member]
Intangible assets:
Total intangible assets		210,000	$ 500,226
Measurement Period Adjustments [Member]
Inventory	[1]	(76,069)
Prepaid expenses	[1]	(51,575)
Property & equipment	[1]	393,744
Finance lease right-of-use assets	[1]
Intangible assets:
Total assets	[1]	33,800
Current portion of long-term debt	[1]
Operating lease liabilities, current	[1]
Finance lease liabilities, current	[1]
Operating lease liabilities, net of current portion	[1]
Finance lease liabilities, net of current portion	[1]
Deferred tax liability - noncurrent	[1]	33,800
Total purchase consideration	[1]
Measurement Period Adjustments [Member] | Trade name [Member]
Intangible assets:
Total intangible assets	[1]	10,000
Measurement Period Adjustments [Member] | Goodwill [Member]
Intangible assets:
Total intangible assets	[1]	47,926
Measurement Period Adjustments [Member] | Customer relationships [Member]
Intangible assets:
Total intangible assets	[1]	$ (290,226)
[1]	The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis, working capital, and deferred income taxes. The change to the provisional amount of property & equipment resulted in an increase in depreciation expense and accumulated depreciation of $99,350, of which $66,703 relates to a previous reporting period. In addition, the change to the provisional amount of intangible assets resulted in a decrease in amortization expense and accumulated amortization of $52,045, of which $36,617 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.

Business Acquisitions (Detai_11

Business Acquisitions (Details 11) - Virtual Network Communications, Inc. [Member] - USD ($)		Dec. 31, 2020	Jul. 06, 2020
Inventory		$ 92,037	$ 157,727
Prepaid expenses		12,819	15,000
Intangible assets:
Total assets		21,734,046	19,758,050
Accounts payable		5,000	5,000
Accrued interest		35	35
Long-term debt		24,028	24,028
Deferred tax liability - noncurrent		2,872,600
Total purchase consideration		18,832,383	19,728,987
Trade name [Member]
Intangible assets:
Total intangible assets		320,000
Licenses [Member]
Intangible assets:
Total intangible assets		350,000	410,000
Customer relationships [Member]
Intangible assets:
Total intangible assets		5,880,000
Technology [Member]
Intangible assets:
Total intangible assets		6,550,000	23,992
Goodwill [Member]
Intangible assets:
Total intangible assets		8,463,500	$ 19,151,331
Measurement Period Adjustments [Member]
Inventory	[1]	157,727
Prepaid expenses	[1]	(2,181)
Intangible assets:
Total assets	[1]	(896,604)
Accounts payable	[1]
Accrued interest	[1]
Long-term debt	[1]
Deferred tax liability - noncurrent	[1]	2,872,600
Total purchase consideration	[1]	1,975,996
Measurement Period Adjustments [Member] | Trade name [Member]
Intangible assets:
Total intangible assets	[1]	320,000
Measurement Period Adjustments [Member] | Licenses [Member]
Intangible assets:
Total intangible assets	[1]	(60,000)
Measurement Period Adjustments [Member] | Customer relationships [Member]
Intangible assets:
Total intangible assets	[1]	5,880,000
Measurement Period Adjustments [Member] | Technology [Member]
Intangible assets:
Total intangible assets	[1]	6,526,008
Measurement Period Adjustments [Member] | Goodwill [Member]
Intangible assets:
Total intangible assets	[1]	$ (10,687,831)
[1]	The measurement period adjustments reflect changes in the estimated fair values of certain assets and liabilities, related to the finalization of the third-party valuation analysis and deferred income taxes, which analysis also included the valuation of the non-cash purchase consideration resulting in a decrease in the total purchase consideration of $896,604. The change to the provisional amount of intangible assets resulted in an increase in amortization expense and accumulated amortization of $993,064, of which $479,981 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Details)	Jul. 06, 2020USD ($)$ / sharesshares	Mar. 06, 2020USD ($)ft²shares	Apr. 01, 2019$ / sharesshares	Mar. 04, 2019$ / sharesshares	Jan. 31, 2019$ / sharesshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Cash							$ 120,000
Purchase warrants shares | shares	578,763
Fair value of warrants	$ 1,592,867
DragonWave-X LLC and Lextrum, Inc. [Member]
Acquired shares | shares			4,412,383
Acquire per share | $ / shares			$ 13.20
InduraPower, Inc. [Member] | Preferred Series A [Member]
Acquired shares | shares					266.667
Acquire per share | $ / shares					$ 26.43
VEO [Member] | Preferred Series A [Member]
Acquired shares | shares					500,000
Acquire per share | $ / shares					$ 26.43
Silver Bullet Technology, Inc. [Member] | Preferred Series A [Member]
Acquired shares | shares				100,000
Acquire per share | $ / shares				$ 26.43
Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. Acquisition [Member]
Purchase price of consideration		$ 829,347
Cash paid for acquisition		253,773
Short term debt incurred to the sellers		$ 575,574
Number of square feet occupied for manufacturing facility | ft²		23,300
Principal amount		$ 500,000
Number of shares of common stock issued for promissory note | shares		446,000
Maturity date		Dec. 5, 2020
Common stock shares | shares		16,667
Acquisition related costs						$ 35,254
Increase in depreciation expense and accumulated depreciation						99,350
Reporting period amount of accumulated depreciation						66,703
Decrease in amortization expense and accumulated amortization						52,045
Reporting period amount of accumulated amortization						36,617
Spring Creek Manufacturing, Inc [Member]
Common stock, percentage		100.00%
VNC [Member]
Purchase price of consideration	$ 18,832,383					896,604
Common stock shares | shares	3,912,737
Acquisition related costs						$ 156,605	$ 9,244
Cash	$ 2,892,727
Fair value of common stock	$ 11,855,592
Fair value of common stock per share value | $ / shares	$ 3.03
Purchase warrants shares | shares	841,837
Interest receivable	$ 251,247
Fair value of warrants	$ 2,239,950
Description of amortization expense and accumulated amortization						The change to the provisional amount of intangible assets resulted in an increase in amortization expense and accumulated amortization of $993,064, of which $479,981 relates to a previous reporting period. The measurement period adjustments were recorded to reflect new information obtained about facts and circumstances existing as of the acquisition date and did not result from intervening events subsequent to the acquisition date.
VNC [Member] | Escrow fund [Memebr]
Purchase warrants shares | shares	1,333,334

Going Concern (Details)

Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Management's Liquidity Plans (Textual)
Cash flows from operations	$ (6,020,305)	$ (6,853,247)
Accumulated deficit	(64,626,719)	$ (27,545,255)
Management's Liquidity Plans [Member]
Management's Liquidity Plans (Textual)
Cash flows from operations	6,020,305
Accumulated deficit	64,626,719
Working capital	26,581,053
Gross proceeds	$ 45,000,000

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 1,765,398	$ 1,041,256
Work in progress	461,188	1,566,147
Finished goods	3,305,020	3,060,518
Total inventory	5,531,606	5,667,921
Reserve	(993,174)	(996,525)
Total inventory, net	$ 4,538,432	$ 4,671,396

Prepaid and Deferred Expenses_2

Prepaid and Deferred Expenses (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Prepaid Expense, Current [Abstract]
Prepaid rent and security deposit	$ 732,270	$ 873,617
Deferred offering expenses	569,281
Prepaid products and services	171,560	43,112
Prepaid expenses, net	$ 1,473,111	$ 916,729

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 11,158,534	$ 9,222,774
Less – accumulated depreciation	(8,872,068)	(7,764,668)
Property and equipment, net	2,286,466	1,458,106
Shop machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	9,960,626	8,100,667
Computers and electronics [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	575,452	558,561
Office furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	348,142	341,214
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 274,314	$ 222,332

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment (Textual)
Amount invested to capital expenditure	$ 176,697	$ 87,038
Depreciation expense	$ 1,107,400	$ 623,884

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance	$ 56,386,796
Acquisitions	8,511,426	56,386,796
Ending balance	$ 64,898,222	$ 56,386,796

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Gross Carrying Amount	$ 71,540,782	$ 58,220,782
Accumulated Amortization	(18,353,068)	(6,943,300)
Net Carrying Amount	53,187,714	51,277,482
Trade names [Member]
Gross Carrying Amount	5,973,204	5,643,204
Accumulated Amortization	(1,349,698)	(489,222)
Net Carrying Amount	4,623,506	5,153,982
Licenses [Member]
Gross Carrying Amount	350,000
Accumulated Amortization	(33,871)
Net Carrying Amount	316,129
Technology [Member]
Gross Carrying Amount	39,350,000	32,800,000
Accumulated Amortization	(10,303,516)	(4,308,333)
Net Carrying Amount	29,046,484	28,491,667
Customer relationships [Member]
Gross Carrying Amount	21,200,792	15,110,792
Accumulated Amortization	(5,484,917)	(2,054,894)
Net Carrying Amount	15,715,875	13,055,898
Intellectual Property [Member]
Gross Carrying Amount	3,729,537	3,729,537
Accumulated Amortization	(673,389)	(51,799)
Net Carrying Amount	3,056,148	3,677,738
Noncompete [Member]
Gross Carrying Amount	937,249	937,249
Accumulated Amortization	(507,677)	(39,052)
Net Carrying Amount	$ 429,572	$ 898,197

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Details 2)	12 Months Ended
	Dec. 31, 2020
All Intangible assets	5 years 10 months 25 days
Intellectual Property [Member]
All Intangible assets	6 years
Noncompete [Member]
All Intangible assets	2 years
Trade names [Member]
All Intangible assets	6 years 9 months 18 days
Licenses [Member]
All Intangible assets	5 years
Technology [Member]
All Intangible assets	6 years
Customer relationships [Member]
All Intangible assets	5 years 8 months 12 days

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets (Details 3)	Dec. 31, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 12,436,826
2022	12,007,253
2023	11,952,916
2024	9,842,359
2025	4,481,091
2026	1,670,789
2027	784,000
2028	$ 12,480

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Other Intangible Assets (Textual)
Amortization expense of intangible assets	$ 11,409,768	$ 6,943,300

Revolving Line of Credit and _2

Revolving Line of Credit and Note Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revolving Line of Credit (Textual)
CNB Bank account		$ 120,000
CNB Bank account
Revolving Line of Credit (Textual)
CNB Note maturity date, description	In 2017, the Company issued a promissory note (the "CNB Note") to City National Bank of Florida ("CNB") in the principal amount of $2,000,000, with a maturity date of August 2, 2018. In 2018, the maturity date of the CNB Note was extended to August 2, 2019. On August 29, 2019, the maturity date of the CNB Note was extended to August 2, 2020
Monthly payment, description	The CNB Note bears an interest rate equal to the average of the interest rates per annum at which U.S. Dollars are offered in the London Interbank Borrowing Market ("LIBOR") for a 30-day period (the "Index") plus 2.9% over the Index. The Company will pay to CNB a late charge of 5.0% of any monthly payment not received by CNB within 10 calendar days after its due date.
Line of credit drawn		$ 2,000,000
Interest rate		4.60%
Additional interest rate on fee	2.00%
Deficiency fee,description	Management believes that it was in compliance at all times during the year with this covenant and was never charged the 2% deficiency fee
Minimum average annual balance	$ 1,600,000
CNB Bank account	120,000
Aggregate unencumbered liquidity	$ 6,000,000

Debt Agreements (Details)

Debt Agreements (Details) - USD ($)		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019
Total long-term debt		$ 706,293
Less unamortized discounts and debt issuance costs		(61,079)		(4,749,004)
Total long-term debt, less discounts and debt issuance costs		19,046,999		5,389,492
Less current portion of long-term debt		(18,340,706)		(5,389,492)
Debt classified as long-term debt		$ 706,293
Secured note payable One [Member]
Maturity Date		Feb. 28, 2020
Amount Outstanding		$ 788,709		$ 788,709	[1]
Interest rate		12.50%		8.50%	[1]
Note payable Fourteen [Member]
Amount Outstanding		$ 550,000	[1]
Interest rate		18.00%	[1]
Note payable Fourteen [Member] | Minimum [Member]
Maturity Date		Jan. 31, 2021
Note payable Fourteen [Member] | Maximum [Member]
Maturity Date		Feb. 23, 2021
Secured note payable Two [Member]
Maturity Date		Mar. 1, 2022
Amount Outstanding		$ 150,710		$ 224,288	[1]
Interest rate		9.00%		9.00%	[1]
Secured note payable Three [Member]
Maturity Date		Sep. 1, 2021
Amount Outstanding		$ 10,790		$ 21,571	[1]
Interest rate		7.90%		7.90%	[1]
Secured note payable Four [Member]
Maturity Date		Nov. 26, 2021
Amount Outstanding		$ 2,000,000		$ 2,000,000	[1]
Interest rate		15.00%		9.00%	[1]
Secured note payable Five [Member]
Maturity Date		Dec. 26, 2020
Amount Outstanding		$ 75,219			[1]
Interest rate		78.99%			[1]
Secured note payable Six [Member]
Maturity Date		Sep. 15, 2020
Amount Outstanding		$ 855,120			[1]
Interest rate		36.00%			[1]
Secured Notes Payable Seven [Member]
Maturity Date		Oct. 15, 2020
Amount Outstanding		$ 2,007,971			[1]
Interest rate		18.00%			[1]
Secured Notes Payable [Member]
Amount Outstanding		$ 7,168,248		$ 3,034,568
Equipment financing loan [Member]
Maturity Date		Sep. 15, 2020
Amount Outstanding			[1]	$ 3,828
Interest rate			[1]	8.80%
Note payable one [Member]
Maturity Date		Jul. 9, 2019
Amount Outstanding			[1]	$ 200,000
Interest rate			[1]	18.00%
Note payable Two [Member]
Maturity Date		Sep. 1, 2019
Amount Outstanding			[1]	$ 200,000
Interest rate			[1]	18.00%
Note payable Three [Member]
Maturity Date		Sep. 30, 2020
Amount Outstanding		$ 500,000		$ 500,000	[1]
Interest rate		15.00%		10.00%	[1]
Note payable Four [Member]
Maturity Date		Sep. 30, 2020
Amount Outstanding		$ 175,000		$ 175,000	[1]
Interest rate		15.00%		10.00%	[1]
Note payable Five [Member]
Maturity Date		Aug. 31, 2020
Amount Outstanding		$ 3,500,000		$ 5,000,000	[1]
Interest rate		18.00%		10.00%	[1]
Note payable Six [Member]
Maturity Date		Jul. 9, 2019
Amount Outstanding				$ 200,000
Interest rate				18.00%
Notes payable Seven [Member]
Maturity Date		Dec. 6, 2019
Amount Outstanding		$ 66,700		$ 450,100	[1]
Interest rate		18.00%		18.00%	[1]
Note payable Eight [Member]
Maturity Date		Nov. 30, 2020
Amount Outstanding		$ 500,000			[1]
Interest rate		15.00%			[1]
Notes payable Nine [Member]
Maturity Date		Jun. 30, 2020
Amount Outstanding		$ 379,588			[1]
Interest rate		0.00%			[1]
Notes payable Ten [Member]
Maturity Date		Jun. 30, 2020
Amount Outstanding		$ 165,986			[1]
Interest rate		0.00%			[1]
Note payable Eleven [Member]
Maturity Date		Feb. 16, 2023
Amount Outstanding		$ 83,309			[1]
Interest rate		3.00%			[1]
Total notes payable [Member]
Amount Outstanding		$ 7,993,454		$ 6,728,928
Senior convertible debenture One [Member]
Maturity Date		Dec. 31, 2019
Amount Outstanding				$ 25,000
Interest rate				15.00%
Senior convertible debenture Two [Member]
Maturity Date		Dec. 31, 2021
Amount Outstanding		$ 250,000		$ 250,000
Interest rate		15.00%		10.00%
Total senior convertible debenture [Member]
Amount Outstanding		$ 1,250,000		$ 275,000
Senior debenture One [Member]
Maturity Date		Dec. 31, 2019
Amount Outstanding		$ 84,000		$ 100,000
Interest rate		15.00%		15.00%
Total senior debentures [Member]
Amount Outstanding		$ 84,000		$ 100,000
Total Convertible note payable [Member]
Amount Outstanding		$ 2,612,376
Secured note payable Nine [Member]
Amount Outstanding
Interest rate
Secured note payable Ten [Member]
Amount Outstanding
Interest rate
Secured note payable Eleven [Member]
Maturity Date		Jan. 6, 2021
Amount Outstanding		$ 1,100,000
Interest rate		10.00%
PPP Loans [Member]
Amount Outstanding		$ 455,184
Interest rate		1.00%
PPP Loans [Member] | Minimum [Member]
Maturity Date		Apr. 30, 2022
PPP Loans [Member] | Maximum [Member]
Maturity Date		May 26, 2022
PPP Loan One [Member]
Maturity Date		May 14, 2022
Amount Outstanding		$ 24,028
Interest rate		1.00%
PPP Loan Two [Member]
Maturity Date		Aug. 11, 2025
Amount Outstanding		$ 103,659
Interest rate		1.00%
Convertible note payable [Member]
Amount Outstanding		$ 374,137	[1]
Interest rate		24.00%	[1]
Convertible note payable [Member]
Maturity Date	[1]	Jan. 29, 2021
Convertible note payable One [Member]
Maturity Date	[1]	Nov. 20, 2020
Amount Outstanding		$ 2,238,239	[1]
Interest rate		24.00%	[1]
Senior convertible debenture Three [Member]
Maturity Date		Nov. 30, 2020
Amount Outstanding		$ 1,000,000
Interest rate		15.00%
Secured note payable Eight [Member]
Amount Outstanding
Interest rate
Note payable Twelve [Member]
Maturity Date		Sep. 30, 2020
Amount Outstanding		$ 290,000
Interest rate		12.00%
Note payable Thirteen [Member]
Amount Outstanding		$ 1,200,000
Interest rate		18.00%
Note payable Thirteen [Member] | Minimum [Member]
Maturity Date		Oct. 13, 2020
Note payable Thirteen [Member] | Maximum [Member]
Maturity Date		Nov. 30, 2020
Equipment Financing Loan [Member]
Maturity Date		Nov. 9, 2023
Amount Outstanding		$ 57,146
Interest rate		8.50%
Equipment financing loan Two [Member]
Maturity Date		Dec. 19, 2023
Amount Outstanding		$ 83,851
Interest rate		6.70%
Equipment financing loan Three [Member]
Maturity Date		Jan. 17, 2024
Amount Outstanding		$ 38,732
Interest rate		6.70%
[1]	Note is in default. Refer to further discussion below.

Debt Agreements (Details 1)

Debt Agreements (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Total	$ 19,046,999	$ 5,389,492
Future maturities of long-term debt [Member]
2021	18,401,785
2022	544,305
2023	57,272
2024	1,057
2025	103,659
Thereafter
Total	$ 19,108,078

Debt Agreements - Additional In

Debt Agreements - Additional Information (Details)

Jan. 26, 2021

Dec. 08, 2020USD ($)

Nov. 24, 2020USD ($)

Nov. 04, 2020USD ($)

Aug. 21, 2020USD ($)

Aug. 11, 2020USD ($)

Aug. 05, 2020USD ($)$ / sharesshares

Jul. 07, 2020

Jul. 02, 2020USD ($)

Jul. 02, 2020USD ($)

May 29, 2020USD ($)

Mar. 06, 2020USD ($)

Mar. 06, 2020USD ($)

Mar. 05, 2020

Oct. 02, 2019

Oct. 01, 2019

Sep. 24, 2019USD ($)

Sep. 11, 2019USD ($)

Sep. 03, 2019

Aug. 14, 2019USD ($)

Jun. 10, 2019USD ($)

Apr. 01, 2019

Jan. 29, 2021USD ($)

Aug. 31, 2020

May 26, 2020USD ($)ft²

Mar. 19, 2020USD ($)

Feb. 26, 2020USD ($)

Nov. 30, 2019USD ($)

Nov. 15, 2019shares

Nov. 07, 2019USD ($)

Sep. 30, 2019USD ($)$ / sharesshares

Aug. 31, 2019

Jul. 31, 2019

Jun. 30, 2019USD ($)$ / sharesshares

Apr. 30, 2019USD ($)

Apr. 30, 2019USD ($)

Apr. 29, 2019

Aug. 31, 2018

Jan. 31, 2018

Oct. 31, 2017USD ($)

Sep. 30, 2017USD ($)shares

Aug. 31, 2017USD ($)

Aug. 31, 2016USD ($)

Aug. 21, 2020USD ($)

Mar. 06, 2021

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Oct. 06, 2020shares

Jul. 06, 2020USD ($)

Jun. 12, 2020shares

Jul. 09, 2019

Debt Agreement (Textual)

Debt instrument maturity period, description

The Company sold to the same investor as the April 29, 2020 note an additional convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 that bears interest at a rate of 12.5% per annum, and warrants to purchase an additional 52,910 shares of common stock. Warrants to purchase up to 9,260 shares of common stock, were also issued to an unrelated third-party as a placement fee for the transaction. Terms and maturities are similar to the April 29, 2020 note and warrants. In connection with this note, the Company recognized a BCF of $139,810, a debt discount of $50,128 associated with the issuance of warrants to the note holder, and debt issuance costs of $35,539, which were all recorded as debt discounts. On July 28, 2020, the Company defaulted on this note under the related Registration Rights Agreement by not filing a registration statement within 90 days of the initial April 29, 2020 note origination date. As a result, the aggregate principal balance increased by $88,423, which was composed of an $86,339 penalty payment-in-kind and a $2,084 interest payment-in-kind, representing 130% of the outstanding principal and accrued interest balance on the default date. In addition, the interest rate was increased to 24% per annum, and the note and accrued interest is due on-demand. During the year ended December 31, 2020, all amounts recorded as debt discounts totaling $261,191 were amortized and recognized in interest expense in the consolidated statement of operations. As of December 31, 2020, there were $0 of debt discounts remaining as a result of the note becoming due on-demand from the default event, and an aggregate principal amount of $374,137 was outstanding under this note. On January 22, 2021, the note holder converted the full principal of $374,137 and all accrued interest of $44,398 into 155,013 shares of common stock of the Company.

The Company sold a convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 that bore interest at a rate of 12.5% per annum and matures on January 29, 2021. Accrued interest and principal are due on the maturity date. Upon maturity, the interest rate would have automatically increased to 18% per annum or the maximum amount permitted by applicable law on any unpaid principal and accrued interest. The Company also issued warrants to purchase 52,910 shares of common stock that are exercisable for a purchase price of $2.97 per share at any time on or prior to April 29, 2025. Warrants to purchase up to 9,260 shares of common stock, at an exercise price of 110% of the initial conversion price of the notes (i.e., an exercise price of $2.97 ), at any time on or prior to April 29, 2025, were also issued to an unrelated third party as a placement fee for the transaction. In connection with this note, the Company recognized a BCF of $114,904, a debt discount of $44,944 associated with the issuance of warrants to the note holder, and debt issuance costs of $39,333, which were all recorded as debt discounts. On July 28, 2020, the Company defaulted on this note under the related Registration Rights Agreement by not filing a registration statement within 90 days of the note origination date. As a result, the aggregate principal balance increased by $97,322, which was composed of an $88,393 penalty payment-in-kind and an $8,929 interest payment-in-kind, representing 130% of the outstanding principal and accrued interest balance on the default date. In addition, the interest rate was increased to 24% per annum, and the note and accrued interest was due on-demand. On September 29, 2020, the note holder converted the full principal of $383,306 and all accrued interest of $16,087 into 147,824 shares of common stock of the Company. During the year ending December 31, 2020, all amounts recorded as debt discounts totaling $234,895 were amortized and recognized in interest expense in the consolidated statement of operations.

The Company sold a convertible promissory note in the principal amount of $1,700,000 with an original issue discount of $200,000 that bears interest at a rate of 5.0% per annum and matured on November 20, 2020. Accrued interest and principal are due on the maturity date. Upon maturity, the interest rate shall automatically increase to the lesser of 18% per annum or the maximum amount permitted by applicable law on any unpaid principal and accrued interest. Upon a default event, a penalty will be incurred of 130% of the outstanding principal and accrued interest balance on the default date, the interest rate will increase to 24% per annum, and the note and accrued interest will become due on-demand. Following the maturity date, the note is convertible into shares of common stock at a conversion price equal to 65% of the lowest volume weighted average price of the common stock during the 20 consecutive trading days immediately preceding the conversion date, which the Company recognized as a BCF of $160,000. As additional consideration for the loan, the Company issued to the lender 133,334 shares of common stock at a fair value of $10.05 per share. Warrants to purchase up to 17,857 shares of common stock that are exercisable for a purchase price of $8.40 per share at any time on or prior to August 20, 2025, were also issued to an unrelated third party as a placement fee for the transaction. In connection with this note, the Company recognized a debt discount of $1,340,000 associated with the issuance of shares to the note holder, and debt issuance costs of $231,149, which were all recorded as debt discounts. On November 21, 2020, the Company defaulted on this note by not repaying the principal and accrued interest by the maturity date, which resulted in the aggregate principal balance increasing by $538,239, which was composed of an $516,517 penalty payment-in-kind and a $21,722 interest payment-in-kind, representing 130% of the outstanding principal and accrued interest balance on the default date. In addition, the interest rate was increased to 24% per annum. During the year ended December 31, 2020, all amounts recorded as debt discounts totaling $1,931,149 were amortized and recognized in interest expense in the consolidated statement of operations. As of December 31, 2020, an aggregate principal amount of $2,238,239 was outstanding and past due under this note. The aggregate principal amount of this note was fully repaid during the first quarter of the subsequent fiscal year.

Aggregate shares of common stock | shares

9,832,296

Secured loan agreement, description

The Company assumed a secured loan with FirstBank in the principal amount of $979,381 bearing interest at 5% per annum and with a maturity date of June 1, 2020. On August 5, 2020, the maturity date of this loan was extended to September 15, 2020, with a single payment of all unpaid principal and accrued interest then due, and the interest rate was increased to 36% per annum for any principal balance remaining unpaid past the extended maturity date. The loan is secured by certain assets of Sovereign Plastics. This loan is subjected to covenants, whereby Sovereign Plastics is required to meet certain financial and non-financial covenants at the end of each fiscal year. As of December 31, 2020, an aggregate principal amount of $855,120 was outstanding and past due under this loan.

Warrants to purchase an aggregate shares | shares

5,255

1,334

Common stock at a price | $ / shares

$ 0.8902

$ 0.8902

Common stock shares issued | shares

49,444,689

42,775,415

42,775,415

Subsequent Event [Member]

Debt Agreement (Textual)

Interest rate increased

15.00%

Subsequent Event [Member] | Loan [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

$1,000,000 of the principal amount of this loan and all accrued interest with a combined total of $1,227,043, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 295,674 shares of issued common stock of the Company, along with warrants to purchase up to 295,674 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

Subsequent Event [Member] | Loan [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

The aggregate principal amount of this loan and accrued interest with a combined total of $2,250,255, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, plus a 10,000 unit conversion bonus, resulting in the issuance of 552,231 shares of issued common stock of the Company, along with warrants to purchase up to 552,231 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

PPP Loans [Member]

Debt Agreement (Textual)

Principal amount

$ 455,184

Debt instrument interest rate

1.00%

Fast Plastics and Strategic Equity Partners [Member]

Debt Agreement (Textual)

Principal amount

$ 165,987

$ 165,987

Aggregate principal amount outstanding

165,986

165,986

Fair Value [Member]

Debt Agreement (Textual)

Share price | $ / shares

$ 4.53

Acquired Business [Member]

Debt Agreement (Textual)

Servicing Agent

$ 1,100,000

Equipment Financing Loans [Member]

Debt Agreement (Textual)

Principal amount

$ 95,810

$ 95,810

Aggregate principal amount outstanding

83,851

Interest and principal payments, description

Monthly principal and interest payments of approximately $2,361 are due over the term.

Bearing interest rate

6.70%

6.70%

Equipment Financing Loan [Member]

Debt Agreement (Textual)

Principal amount

$ 43,957

$ 43,957

Aggregate principal amount outstanding

38,732

Interest and principal payments, description

Monthly principal and interest payments of approximately $1,063 are due over the term.

Bearing interest rate

6.70%

6.70%

DragonWave and Lextrum [Member]

Debt Agreement (Textual)

Debt instrument maturity period, description

The maturity date was extended until September 30, 2020 and the interest rate was reduced to 10% per annum. All unpaid accrued interest from October 2017 through September 30, 2019 was converted into 50,000 shares of common stock of COMSovereign. On April 21, 2020, all unpaid accrued interest from October 1, 2019 through December 31, 2019 was converted into 4,832 shares of issued common stock of the Company. Accrued interest and the full principal balance were due at maturity. Upon maturity, the interest rate increased to 15% per annum for any balance overdue by more than 5 days. As of December 31, 2020 and 2019, an aggregate principal amount of $500,000 was outstanding under this note, and was past due at December 31, 2020.

Subsidiary of Common Parent [Member] | PPP Loans [Member]

Debt Agreement (Textual)

Principal amount

$ 103,659

$ 24,028

Aggregate principal amount outstanding

$ 103,659

$ 24,028

Debt instrument interest rate

1.00%

1.00%

Debt instrument maturity period, description

P5Y0M0D

Equipment Financing Loan [Member]

Debt Agreement (Textual)

Principal amount

$ 64,865

$ 64,865

Aggregate principal amount outstanding

57,146

Interest and principal payments, description

Monthly principal and interest payments of approximately $1,680 are due over the term.

Bearing interest rate

8.50%

8.50%

Convertible Notes Payable [Member]

Debt Agreement (Textual)

Principal amount

$ 200,000

$ 200,000

$ 137,500

$ 400,000

$ 400,000

Aggregate principal amount outstanding

2,000,000

2,000,000

2,000,000

Debt instrument interest rate

18.00%

9.00%

12.00%

18.00%

Debt instrument maturity period, description

Since this note was not repaid and is currently past due, interest is being accrued at a rate of 18% per annum.

Debt instrument maturity date

Sep. 1, 2019

Jul. 9, 2019

Nov. 26, 2021

Oct. 17, 2017

Net proceeds received

$ 2,000,000

Secured loan agreement, description

The debt issuance costs were the result of the issuance of 350,000 shares of common stock of the Company and a cash payment of $80,000. The Company defaulted on this loan during the current fiscal year, causing the interest rate to increase to a monthly compounded rate of 15% per annum, a late charge of 5% to be incurred, and the loan and accrued interest to become due on-demand. Amounts recorded as debt discounts and issuance costs were fully amortized and recognized in interest expense during the current fiscal year, as a result of the loan now due on-demand from the default not being cured as of the filing of this Form 10-K. For the fiscal years ended December 31, 2020 and 2019, $4,523,333 and $196,667 of these costs were amortized and recognized in interest expense in the Consolidated Statements of Operations, respectively. As of December 31, 2020 and 2019, there were $0 and $4,523,333 of debt discounts and issuance costs remaining, respectively.

Original issue discount

$ 6,000

Interest rate, description

Upon an event of default, the interest rate shall automatically increase to 15% per annum on any unpaid principal and interest, compounded monthly, and all unpaid principal and accrued interest become due on-demand.

Late charge, description

A late charge of 5% will be charged for any balance overdue by more than 10 days.

Convertible Notes Payable [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Principal amount

$ 11,150,000

Debt instrument interest rate

1.01%

Debt instrument maturity date

Jan. 29, 2026

Interest rate increased

15.00%

Convertible Notes Payable [Member] | InduraPower [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 3,828

$ 3,828

Debt instrument interest rate

8.775%

8.775%

Debt instrument maturity period, description

Due on September 15, 2020. Principal and interest payments of $1,872 were due quarterly.

October 2017 [Member]

Debt Agreement (Textual)

Principal amount

$ 4,400,000

Debt instrument interest rate

8.00%

Debt instrument maturity period, description

The maturity date was extended to December 31, 2018 with new payment terms. In September 2018, the maturity date was extended to February 28, 2019 with new payment terms.

To extend the maturity date another 90 days.

Net proceeds received

$ 4,000,000

Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Principal amount

$ 100,000

$ 100,000

Aggregate principal amount outstanding

84,000

$ 84,000

$ 84,000

Debt instrument interest rate

15.00%

15.00%

8.00%

8.00%

Convertible debt

$ 300,000

$ 1,000,000

Senior convertible debentures interest percent

8.00%

8.00%

Secured loan agreement, description

In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller’s option, in shares of the seller’s common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. On April 30, 2020, these debentures were modified to remove the conversion feature and only have settlement through cash. These debentures are past due and interest accrues at a rate of 15% per annum.

In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of $25,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $24.00 or (2) 80% of the common stock price offered under the next equity offering. These debentures were past due and interest accrued at a rate of 15% per annum. The aggregate principal amount of $25,000 under these debentures was fully repaid during the first quarter of fiscal 2020.

18% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Debt instrument maturity period, description

In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $24.00 or (2) 80% of the common stock price offered under the next equity offering. On April 30, 2020, these debentures were modified to remove the conversion feature and only have settlement through cash. These debentures are past due and interest accrues at a rate of 15% per annum.  As of December 31, 2020 and 2019, an aggregate principal amount of $84,000 and $100,000, respectively, was outstanding under these debentures. The aggregate principal amount of this debenture was fully repaid during the first quarter of fiscal 2021.

Secured loan agreement, description

In connection with its acquisition of DragonWave and Lextrum in April 2019, COMSovereign assumed the obligations of the seller of $25,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. As of December 31, 2019, an aggregate principal amount of $25,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum.

9% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Principal amount

$ 1,000,000

Debt instrument interest rate

9.00%

Debt instrument maturity date

Dec. 31, 2021

Aggregate shares of common stock | shares

1,150,000

Senior convertible debentures interest percent

9.00%

Secured loan agreement, description

COMSovereign sold $1,000,000 principal amount of 9% Senior Convertible Debentures that bore interest at the rate of 9% per annum and matured on December 31, 2021. COMSovereign received $850,000 in cash. Interest was payable in arrears in June and December of each year in cash or, at COMSovereign’s option, in shares of common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering.

COMSovereign sold $1,000,000 principal amount of 9% Senior Convertible Debentures that bore interest at the rate of 9% per annum and matured on December 31, 2021. COMSovereign received $850,000 in cash. Interest was payable in arrears in June and December of each year in cash or, at COMSovereign’s option, in shares of common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering.

Original issue discount

$ 63,880

Net proceed received from promissory note

$ 850,000

Warrants to purchase an aggregate shares | shares

132,500

100,000

Common stock at a price | $ / shares

$ 5

Debt discount amount

$ 1,100,000

Beneficial conversion feature amount

$ 786,549

Warants cancelled, description

The warrants were cancelled and 132,500 warrants were issued for $1.50 per share.

9% Senior Convertible Debentures [Member] | Warrant [Member]

Debt Agreement (Textual)

Warrants to purchase an aggregate shares | shares

20,000

Promissory note [Member]

Debt Agreement (Textual)

Principal amount

$ 550,000

Aggregate principal amount outstanding

$ 788,709

$ 788,709

Debt instrument interest rate

8.50%

12.50%

12.50%

Debt instrument maturity date

Aug. 31, 2018

Accrued interest

$ 488,520

Related parties agreed outstanding balance

$ 813,709

Outstanding balance due date

Feb. 28, 2020

Interest and principal payments, description

Beginning April 1, 2017, equal monthly payments of $1,011 for interest and principal are due on the note for 60 consecutive months.

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Common stock shares issued | shares

108,650

Promissory note [Member] | Warrant [Member]

Debt Agreement (Textual)

Principal amount

$ 5,250,000

Net proceeds received

$ 24,425

Net proceed received from promissory note

$ 3,485,000

Warrants to purchase an aggregate shares | shares

814,167

Common stock at a price | $ / shares

$ 0.03

$ 0.01

$ 0.01

Warrants converted into shares | shares

814,167

Common stock conversion price, description

As incentive to enter into the promissory note, the noteholder was issued 166,667 shares of COMSovereign's common stock for the total purchase price of $13.20 per share, or $2,200,000, of which only $5,000 was paid in cash.

Promissory Note One [Member]

Debt Agreement (Textual)

Principal amount

$ 290,000

$ 50,000

Aggregate principal amount outstanding

$ 290,000

10,790

$ 21,571

$ 21,571

Debt instrument interest rate

12.00%

7.90%

Debt instrument maturity period, description

Sep. 30, 2020

Debt instrument maturity date

Sep. 1, 2021

Debt discount amount

$ 40,000

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Promissory Note One [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

The aggregate principal amount of this note, a 10% principal bonus, and accrued interest with a combined total of $330,250, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 79,579 shares of issued common stock of the Company, along with warrants to purchase up to 79,579 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

Promissory Note Two [Member]

Debt Agreement (Textual)

Principal amount

$ 450,000

Aggregate principal amount outstanding

150,710

244,288

244,288

Debt instrument interest rate

9.00%

Debt instrument maturity date

Mar. 1, 2022

Interest and principal payments, description

Interest-only payments were due monthly beginning October 1, 2016 through March 1, 2017. Monthly payments of $9,341 for interest and principal were due on this note for the following 60 consecutive months.

Promissory Note Two [Member] | Accredited Investors [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 1,200,000

$ 1,200,000

$ 1,200,000

$ 1,200,000

Debt instrument interest rate

15.00%

15.00%

15.00%

15.00%

Debt instrument maturity period, description

Nov. 30, 2020

Oct. 13, 2020

Aggregate of borrowing from accredited investors

$ 1,200,000

$ 1,200,000

Percentage of interest accruring

18.00%

18.00%

Loan guaranteed, description

Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 96,634 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors and brokers, as part of this transaction. The shares had a total fair value of $478,726. The Company accounted for this as a contribution from Mr. Hodges, with $398,540 assigned as debt discounts for additional consideration to the accredited investors, and $80,186 assigned as debt issuance costs to the brokers. The Company incurred additional debt issuance costs to the brokers of this transaction in the amount of $21,000.

Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 96,634 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors and brokers, as part of this transaction. The shares had a total fair value of $478,726. The Company accounted for this as a contribution from Mr. Hodges, with $398,540 assigned as debt discounts for additional consideration to the accredited investors, and $80,186 assigned as debt issuance costs to the brokers. The Company incurred additional debt issuance costs to the brokers of this transaction in the amount of $21,000.

Principal amounts, description

The principal amounts of the notes were between $50,000 and $200,000.

The principal amounts of the notes were between $50,000 and $200,000.

Promissory Note Two [Member] | Accredited Investors [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

The aggregate principal amount of these notes, a 10% principal bonus, and accrued interest with a combined total of $885,995, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 213,496 shares of issued common stock of the Company, along with warrants to purchase up to 213,496 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026. The remaining $450,000 aggregate principal amount of these notes was fully repaid during the first quarter of fiscal 2021.

Promissory Note Three [Member]

Debt Agreement (Textual)

Principal amount

$ 500,000

$ 500,000

Aggregate principal amount outstanding

500,000

500,000

Debt instrument interest rate

12.00%

12.00%

Debt instrument maturity period, description

COMSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 3,334 shares of common stock of COMSovereign, valued at $44,000. Accrued interest and principal were due and payable at maturity. Upon maturity, the interest rate increased to 15% per annum for any balance overdue by more than 5 days. As of December 31, 2020 and 2019, an aggregate principal amount of $175,000 was outstanding under this note, and was past due at December 31, 2020. The aggregate principal amount of this note was fully repaid during the first quarter of fiscal 2021.

Debt instrument maturity date

Oct. 17, 2017

Aggregate shares of common stock | shares

150,000

Promissory Note Three [Member] | Accredited Investors [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 550,000

$ 550,000

Debt instrument interest rate

15.00%

15.00%

Debt instrument maturity period, description

23-2-2021

31-1-2021

Aggregate of borrowing from accredited investors

$ 550,000

$ 550,000

Percentage of interest accruring

18.00%

18.00%

Loan guaranteed, description

Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 38,334 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors, as part of this transaction. The Company accounted for this as a contribution from Mr. Hodges, with the total fair value of the shares of $259,600 assigned as debt discounts for additional consideration to the accredited investors. The Company defaulted on these notes during the current fiscal year, causing the interest rate to increase to an annually compounded rate of 18% per annum, and the note and accrued interest to become due on-demand.

Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 38,334 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors, as part of this transaction. The Company accounted for this as a contribution from Mr. Hodges, with the total fair value of the shares of $259,600 assigned as debt discounts for additional consideration to the accredited investors. The Company defaulted on these notes during the current fiscal year, causing the interest rate to increase to an annually compounded rate of 18% per annum, and the note and accrued interest to become due on-demand.

Principal amounts, description

The principal amounts of the notes were between $50,000 and $100,000.

The principal amounts of the notes were between $50,000 and $100,000.

Promissory Note Three [Member] | Accredited Investors [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

$500,000 of the aggregate principal amount of these notes, a 10% principal bonus, and accrued interest with a combined total of $565,740, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 136,324 shares of issued common stock of the Company, along with warrants to purchase up to 136,324 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026. The remaining $50,000 aggregate principal amount of these notes was fully repaid during the first quarter of fiscal 2021.

Promissory Note Eight [Member]

Debt Agreement (Textual)

Principal amount

$ 175,000

$ 175,000

Aggregate principal amount outstanding

175,000

175,000

Debt instrument interest rate

15.00%

15.00%

Debt instrument maturity period, description

COMSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 10,000 shares of common stock of COMSovereign, valued at $44,000. Accrued interest and principal are due and payable at maturity.

Debt instrument maturity date

Nov. 30, 2017

Aggregate shares of common stock | shares

10,000

Interest rate increased

18.00%

Promissory Note Four [Member]

Debt Agreement (Textual)

Principal amount

200,000

Aggregate principal amount outstanding

200,000

200,000

Promissory Note Seven [Member]

Debt Agreement (Textual)

Principal amount

$ 450,100

Aggregate principal amount outstanding

$ 450,100

450,100

450,100

Debt instrument interest rate

18.00%

Debt instrument maturity date

Dec. 6, 2019

Related parties agreed outstanding balance

$ 200,100

Secured loan agreement, description

The Company repaid $250,000 of the aggregate principal amount of this promissory note during the first quarter of the 2020. An additional $133,400 of the aggregate principal amount of this promissory note, along with accrued interest and associated late fee penalties of $51,516, was fully extinguished on August 5, 2020 in exchange for 123,278 shares of issued common stock of the Company with a fair value of $1.51 per share. As of December 31, 2020 and 2019, the aggregate principal amount of $66,700 and $450,100, respectively.

Interest rate increased

133.00%

Notes Payable [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 1,100,000

$ 2,007,971

2,007,971

Debt instrument interest rate

10.00%

18.00%

5.00%

Debt instrument maturity date

Jan. 6, 2021

Oct. 15, 2020

Aug. 31, 2020

Accrued interest

$ 8,428

Secured loan agreement, description

The promissory note was increased to $5,000,000 as all unpaid accrued interest was added to the principal balance. Additionally, the maturity date was extended to March 30, 2020 and the interest rate was changed to 10% per annum. Under this new amendment, interest payments were due and payable monthly. On April 21, 2020, the maturity date of this note was extended to August 31, 2020, the interest rate was increased to 12% per annum, and the Company provided to the lender 33,334 fully paid and non-assessable shares of its common stock that have been treated as debt issuance costs. On August 5, 2020, $1,500,000 principal amount of this note was extinguished in exchange for 333,334 shares of common stock of the Company with a fair value of $4.53 per share. This loan was past due at December 31, 2020. However, there are no penalties associated with this default. As of December 31, 2020 and 2019, an aggregate principal amount of $3,500,000 and $5,000,000, respectively, was outstanding under this note.

On September 3, 2019, the promissory note was increased to $5,000,000 as all unpaid accrued interest was added to the principal balance. Additionally, the maturity date was extended to March 30, 2020 and the interest rate was changed to 10% per annum. Under this new amendment, interest payments are due and payable monthly. On April 21, 2020, the maturity date of this note was extended to August 31, 2020, the interest rate was increased to 12% per annum, and the Company provided to the lender 100,000 fully paid and non-assessable shares of its common stock that have been treated as debt issuance costs. On August 5, 2020, $1,500,000 principal amount of this note was extinguished in exchange for 1,000,000 shares of common stock of the Company with a fair value of $1.51 per share. This loan is currently past due. However, there are no penalties associated with this default. As of December 31, 2020 and 2019, an aggregate principal amount of $3,500,000 and $5,000,000, respectively, was outstanding under this note.

Original issue discount

$ 100,000

Interest rate, description

Upon an event of default, the interest rate shall automatically increase to 36% per annum on any unpaid principal, or the maximum amount permitted by applicable law, compounded monthly, and all unpaid principal and accrued interest may become due on-demand. Accrued interest and principal are due in full on the maturity date.

Late charge, description

A late charge of 10% may be charged for any balance not paid when due.

Loan guaranteed, description

The loan is guaranteed by VNC and is secured by the Company's equity interest in VNC, all of the assets of VNC and certain intellectual property assets of the Company. Daniel L. Hodges, the Company's Chief Executive Officer, transferred a total of 23,334 shares of his personally owned, issued and outstanding common stock of the Company to the lender and brokers, as part of this transaction. The shares had a total fair value of $142,800. The Company accounted for this as a contribution from Mr. Hodges, with $102,000 assigned as debt discounts for additional consideration to the lender, and $40,800 assigned as debt issuance costs to the brokers. The Company incurred debt issuance costs to the placement agent of this transaction in the amount of $50,000.

Notes Payable [Member] | DragonWave and Lextrum [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

The aggregate principal amount of this note and accrued interest with a combined total of $561,592, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 135,324 shares of issued common stock of the Company, along with warrants to purchase up to 135,324 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

10% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Principal amount

250,000

Aggregate principal amount outstanding

$ 250,000

250,000

250,000

Debt instrument interest rate

10.00%

Debt instrument maturity period, description

The Company sold $1,000,000 aggregate principal amount of 9% Senior Convertible Debentures to an accredited investor bearing interest at a rate of 9% per annum and a maturity date of September 30, 2020. During the third quarter of the current fiscal year, the maturity date of these debentures was extended to November 30, 2020. Accrued interest and principal were due on the maturity date, with interest paid in cash or, at the Company's option, in shares of common stock at the conversion price of $3.00 per share. Upon an event of default, the interest rate shall automatically increase to 15% per annum. The debentures are convertible into shares of the Company's common stock at a conversion price of $3.00 per share. The Company also issued warrants to purchase 33,334 shares of common stock that are exercisable for a purchase price of $3.00 per share, at any time on or prior to the earlier of December 31, 2022 or the second anniversary of the Company's consummation of a public offering of its common stock in connection with an up-listing of the common stock to a national securities exchange. In connection with these debentures, the Company recognized a BCF of $131,477 and a debt discount of $31,477 associated with the issuance of warrants, both of which were recorded as debt discounts. During year ended December 31, 2020, the entire $162,954 of the costs recorded as debt discounts were fully amortized and recognized in interest expense in the consolidated statement of operations. As of December 31, 2020, an aggregate principal amount of $1,000,000 was outstanding and past due under these debentures. On January 26, 2021, the holder of these debentures converted the principal amount of $900,000 into 300,000 shares of common stock of the Company. The remaining principal amount $100,000 and accrued interest with a combined total of $160,568, was fully extinguished on January 26, 2021 at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of, along with warrants to purchase up to 38,713 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

As of December 31, 2020 and 2019, there were $0 and $225,000 of debt discounts remaining, respectively. As of December 31, 2020 and 2019, an aggregate principal amount of $250,000 was outstanding under these debentures. On January 26, 2021, the holder of these debentures converted the full principal of $250,000 and all accrued interest of $33,921 into 125,186 shares of common stock of the Company.

Debt instrument maturity date

Dec. 31, 2021

Common stock conversion price, description

Interest is paid semi-annually in arrears in June and December of each year in cash or, at ComSovereign's option, in shares of common stock at the conversion price that is equal to the lesser of (1) $7.50 or (2) a future effective price per share of any common stock sold by ComSovereign. Upon an event of default, the interest rate shall automatically increase to 15% per annum. In connection with these debentures, COMSovereign recognized a BCF of $69,000 and a debt discount of $181,000 associated with the issuance of warrants, both of which were recorded as debt discounts. On April 21, 2020, all unpaid accrued interest through December 31, 2019 was converted into 2,234 shares of issued common stock of the Company. Also on April 21, 2020, all the outstanding warrants were exercised at $0.03 per share into 94,510 issued shares of the Company's common stock, resulting in full recognition in interest expense of the remaining debt discount of approximately $139,000 associated with the issuance of warrants. On April 30, 2020, these debentures were amended to provide for the conversion of the debentures into shares of the Company's common stock instead of ComSovereign's common stock. Additionally, the conversion price was changed from $7.50 per share to $2.268 per share.

Interest rate increased

15.00%

New Promissory Note [Member]

Debt Agreement (Textual)

Principal amount

$ 409,586

$ 409,586

$ 200,000

500,000

Aggregate principal amount outstanding

379,588

379,588

$ 500,000

Debt instrument interest rate

18.00%

Debt instrument maturity period, description

The full $200,000 balance was due at maturity.

Debt instrument maturity date

Jul. 9, 2019

Jun. 30, 2020

Accrued interest

$ 245,172

Original issue discount

$ 6,000

Promissory note, description

The Company sold a promissory note in the principal amount of $500,000 that matures on November 30, 2020 for a purchase price of $446,000. Additionally, in lieu of interest, the Company issued to the lender 16,667 shares of its common stock with a fair value of $57,000, which was recognized as a debt discount and amortized to interest expense over the term of the note. Any principal balance remaining unpaid past the maturity date accrued interest at a rate of 15% per annum.

Common stock shares issued | shares

54,483

Loan converted into common stock, decription

The aggregate principal amount of this note and accrued interest with a combined total of $4,211,069, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 1,014,716 shares of issued common stock of the Company, along with warrants to purchase up to 1,014,716 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

New Promissory Note [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

The aggregate principal amount of this note and accrued interest with a combined total of $511,712, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 123,305 shares of issued common stock of the Company, along with warrants to purchase up to 123,305 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

New Promissory Note [Member] | Fair Value [Member]

Debt Agreement (Textual)

Share price | $ / shares

$ 4.53

Promissory Note Five [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

175,000

175,000

Promissory Note Six [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

5,000,000

5,000,000

8% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 25,000

$ 25,000

Debt instrument interest rate

15.00%

15.00%

Secured Notes Payable [Member]

Debt Agreement (Textual)

Principal amount

$ 75,219

Aggregate principal amount outstanding

$ 600,000

Debt instrument maturity period, description

78.99%

Debt instrument maturity date

Dec. 26, 2020

Principal and interest payments

$ 19,429

Secured Notes Payable [Member] | Subsequent Event [Member]

Debt Agreement (Textual)

Loan converted into common stock, decription

$350,000 of the principal amount of this loan and accrued interest with a combined total of $495,584, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 119,418 shares of issued common stock of the Company, along with warrants to purchase up to 119,418 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026. The remaining $750,000 principal amount of this loan was fully repaid during the first quarter of 2021.

3% Notes Payable [Member]

Debt Agreement (Textual)

Principal amount

$ 86,866

$ 86,866

Aggregate principal amount outstanding

$ 83,309

$ 83,309

Debt instrument interest rate

3.00%

3.00%

Debt instrument maturity date

Feb. 16, 2023

Principal and interest payments

$ 3,773

Paycheck Protection Program Loan [Member]

Debt Agreement (Textual)

Principal amount

$ 455,184

Debt instrument maturity period, description

The PPP loan has a maturity of 2 years and an interest rate of 1% per annum.

Qualifying business, description

The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business.

Loan received by number of company's subsidiaries | ft²

6

Loan principal amount outstanding

$ 455,184

Loan forgiveness, description

The loans and accrued interest are forgivable pursuant to section 1106 of the CARES Act, after a period of up to 24 weeks, as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness shall be calculated in accordance with the requirements of the PPP, including the provisions of Section 1106 of the CARES Act, although no more than 40 percent of the amount forgiven can be attributable to non-payroll costs. Further, the amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the period of up to 24 weeks.

Notes Payable [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

1,100,000

Debt discount amount

60,579

Debt discounts and issuance costs

$ 232,221

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

Nov. 13, 2020

Oct. 15, 2020

Oct. 01, 2020

Jul. 02, 2020

Jul. 01, 2020

Aug. 05, 2019

Mar. 21, 2019

Jan. 26, 2021

Oct. 31, 2019

Sep. 26, 2018

Aug. 31, 2016

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Related Party Transactions (Textual)

Receivables - related party

$ 1,595

Accrued liabilities - related party

30,000

461,254

Professional services

30,000

$ 23,036

Outstanding amount

1,400,000

Public offerings amount

$ 1,200,000

Related party transactions, description

This loan is currently past due and is accruing interest at an increased default rate of 18.0% per annum.

Subsequent Event [Member]

Related Party Transactions (Textual)

Related party transactions, description

The aggregate principal amount of this note, a 10% principal bonus, and all accrued interest with a combined total of $177,517, was fully extinguished at the rate of $4.15 per unit, as defined in our public offering and disclosed in Note 19- Subsequent Events, resulting in the issuance of 42,776 shares of issued common stock of the Company, along with warrants to purchase up to 42,776 shares of common stock that are exercisable for a purchase price of $4.50 per share at any time on or prior to January 26, 2026.

Chief Executive Officer [Member]

Related Party Transactions (Textual)

Related party transactions, description

Sergei Begliarov paid $71,199 of expenses on behalf of InduraPower. During 2019, Mr. Hodges, paid $6,588 of expenses on behalf of InduraPower. These amounts were recorded in accrued liabilities – related party and had balances outstanding aggregating to $77,787 as of December 31, 2019.

Expenses paid

$ 29,300

Daniel Hodges [Member]

Related Party Transactions (Textual)

Rent paid

$ 29,120

$ 29,120

Promissory note [Member]

Related Party Transactions (Textual)

Maturity date

Aug. 31, 2018

Interest rate

8.50%

12.50%

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Cognitive Carbon Corporation [Member]

Related Party Transactions (Textual)

Outsourced development

$ 19,750

Outsourced development term

1 year

Outsourced software and platform development

$ 120,000

Mr. Hodges and his wife [Member]

Related Party Transactions (Textual)

Maturity date

Dec. 31, 2019

Aggregate principal amount

$ 200,000

Outstanding amount

$ 200,000

$ 200,000

Interest rate

5.00%

Default interest rate

18.00%

Indura Power [Member] | Promissory note [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

153,761

Promissory note, description

InduraPower entered into a promissory note in the principal amount of $50,000 that bears interest at 7.785% per annum and matures on September 1, 2021. At the same time, InduraPower also entered into a promissory note in the principal amount of $450,000 with the same lender that bears interest at 9.0% per annum and matures on March 1, 2022. A requirement of the promissory notes is to maintain a balance of at least $155,159 at J.P. Morgan while the promissory notes are outstanding. Sergei Begliarov, Chief Executive Officer of InduraPower, provided cash of $153,761 to comply with the requirements of the promissory notes.

TM [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 67,348

Maturity date

Aug. 31, 2020

Outstanding amount

$ 1,414,301

$ 1,292,953

1,292,953

Interest payment

$ 54,000

Common shares

188,574

Fair value per share

$ 7.50

Global Security Innovative Strategies [Member]

Related Party Transactions (Textual)

Options to purchase of stock

100,000

Option price

$ 1

Maturity date

Sep. 26, 2022

Payment for management fee

$ 10,000

Kevin Hess [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 148,250

Brent Davies [Member]

Related Party Transactions (Textual)

Related party transactions, description

The Company sold $1,900,000 aggregate principal amount of 9% Convertible Debentures to Dr. Dustin McIntire, the Company's Chief Technology Officer, that bore interest at a rate of 9% per annum and matured on September 30, 2020. Dr. McIntire was also granted warrants to purchase an aggregate of 63,334 shares of the Company's common stock at a price of $3.00 per share. The Company recorded the warrants as a discount to the debt in the amount of $59,806. The Company also recorded $249,806 for the BCF associated with the debentures. On August 19, 2020, Dr. McIntire converted the full principal amount of such debentures and accrued interest into 640,360 shares of the Company's common stock.

Mr. Brent Davies, who is on the Company’s Board of Directors and Audit Committee, loaned the Company $50,000 at an interest rate of 4.80% per annum with an original maturity date of August 31, 2020. This note was amended to extend the maturity date to November 30, 2020. Interest and the full principal balance are due at maturity. This loan is currently past due and is accruing interest at an increased default rate of 18.0% per annum. As of December 31, 2020, $50,000 plus accrued interest was outstanding under the loan

Mr. McIntire [Member]

Related Party Transactions (Textual)

Related party transactions, description

We borrowed an aggregate of $600,000 from Dr. McIntire and issued promissory notes evidencing such loans. The principal amounts of the notes are between $100,000 and $350,000, and such notes bear interest at 10% per annum and are due between January 14, 2021 and March 28, 2021.

Richard J. Berman [Member]

Related Party Transactions (Textual)

Related party transactions, description

We borrowed an aggregate of $160,000 from Richard J. Berman, a member of the Board of Directors, and issued promissory notes evidencing such loans. The principal amounts of the notes were between $40,000 and $120,000, and such notes bore interest at 8% per annum and were due between February 12, 2021 and March 23, 2021. On January 14, 2021, we and Mr. Berman agreed to convert such promissory notes, and all accrued interest thereon, into 42,776 shares of common stock and warrants to purchase 42,776 shares of common stock at an exercise price of $4.50 per share.

Revenue (Details)

Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue [Abstract]
Services and products transferred at a point in time	$ 8,815,731	$ 2,803,026
Services and products transferred over time	611,105	1,909,186
Total revenue	$ 9,426,836	$ 4,712,212

Revenue (Details 1)

Revenue (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Total revenue	$ 9,426,836	$ 4,712,212
Products [Member]
Total revenue	7,562,251	2,702,410
Services [Member]
Total revenue	$ 1,864,585	$ 2,009,802

Revenue (Details 2)

Revenue (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Total revenue	$ 9,426,836	$ 4,712,212
North America [Member]
Total revenue	8,577,006	3,476,977
International [Member]
Total revenue	$ 849,830	$ 1,235,235

Revenue (Details 3)

Revenue (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue [Abstract]
Balance at beginning	$ 302,815
Increase	561,487	302,815
Balance at end	$ 864,302	$ 302,815

Revenue (Details Textual)

Revenue (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Revenue (Textual)
Contract liability	$ 149,923	$ 0

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	Jun. 12, 2020	May 15, 2020	Sep. 04, 2019	Dec. 09, 2020	Nov. 09, 2020	Oct. 06, 2020	Aug. 08, 2020	Jan. 31, 2020	Dec. 31, 2020	Sep. 28, 2020	Jul. 16, 2020	Dec. 31, 2019	Jan. 29, 2019	Jan. 22, 2019	Jan. 20, 2019	Jan. 12, 2019
Shareholders' Equity (Textual)
Common stock, shares authorized									300,000,000			300,000,000
Common stock, shares issued									49,444,689			42,775,415
Common stock, shares outstanding									49,444,689			42,775,415
Preferred shares, authorised									100,000,000			100,000,000
Preferred shares, issued
Preferred shares, outstanding
Shares of common stock redeemed			33,334
Value of common stock redeemed			$ 50,000
Price per share			$ 1.50										$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Description of consulting agreement								The Company entered into an agreement with a consultant to amend an existing consulting agreement between the consultant and the Company to allow the consultant to elect to take from 50% to 100% of its compensation in the form of common stock of the Company. Common stock to be issued to the consultant will be paid on a quarterly basis. On March 12, 2020, the Company issued 55,032 shares of its common stock in satisfaction of $106,238 that was owed by Lextrum to the consultant for services previously rendered. The fair value on the issue date of the 55,032 shares of common stock was $193,160. The Company booked the difference between the fair value of the shares issued and the amount owed by Lextrum to the consultant as general and administrative expense in the Company’s Consolidated Financial Statements. On August 8, 2020 and October 27, 2020, an aggregate of 25,661 shares of its common stock, with a fair value of an aggregate of $96,116, were issued in conjunction with services performed in the first, second and third quarters of 2020. An additional 8,169 shares of its common stock, with a fair value of $49,012, are recorded at December 31, 2020 as unissued shares, as discussed below, for services rendered for the fourth quarter of 2020.
Consultant payment of common stock	5,000	18,334		5,000	300,000
Fair value of amount		$ 49,500		$ 30,750	$ 690,000	$ 19,861	$ 102,424
Warrants to purchase an aggregate	1,334					5,255
Outstanding accounts payable issuing shares							27,280
Common stock of vested									6,375
Common stock of expense									$ 13,069
Common stock subscription agreement										10,772	19,903
Subscription agreement amount										$ 32,134	$ 59,707
Unissued shares									8,169
Common Stock [Member]
Shareholders' Equity (Textual)
Common stock subscription agreement										33,334
Subscription agreement amount										$ 240,000
Preferred Series A [Member]
Shareholders' Equity (Textual)
Preferred shares, authorised									5,000,000
Preferred shares, issued									866,667
Preferred shares, outstanding									866,667

Share-Based Compensation (Detai

Share-Based Compensation (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
January 9, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	33,334
Option Price | $ / shares	$ 8.70
Full Vesting Date	Jan. 9, 2019
Expiration Date	Jan. 7, 2021
August 3, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	1,710,000
Option Price | $ / shares	$ 1.50
Full Vesting Date	Aug. 3, 2017
Expiration Date	Aug. 3, 2021
November 9, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	666,667
Option Price | $ / shares	$ 1.50
Full Vesting Date	Nov. 9, 2017
Expiration Date	Nov. 9, 2021
December 13, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	66,667
Option Price | $ / shares	$ 3
Full Vesting Date	Nov. 13, 2019
Expiration Date	Dec. 13, 2021
March 28, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	33,334
Option Price | $ / shares	$ 3
Full Vesting Date	Mar. 28, 2020
Expiration Date	Mar. 28, 2022
May 16, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	110,000
Option Price | $ / shares	$ 3
Full Vesting Date	May 16, 2018
Expiration Date	May 16, 2022
May 16, 2018 One [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	43,334
Option Price | $ / shares	$ 3
Full Vesting Date	May 16, 2020
Expiration Date	May 16, 2022
September 26, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	2,000,000
Option Price | $ / shares	$ 1.95
Full Vesting Date	Dec. 21, 2018
Expiration Date	Sep. 26, 2022

Share-Based Compensation (Det_2

Share-Based Compensation (Details 1) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of assumptions used to estimate fair value of stock options granted
Expected dividend yield	0.00%	0.00%
Expected volatility	38.17%	90.00%
Expected life of options		4 years
Minimum [Member]
Summary of assumptions used to estimate fair value of stock options granted
Risk-free interest rate	0.205%	2.40%
Expected life of options	3 years 2 months 30 days
Maximum [Member]
Summary of assumptions used to estimate fair value of stock options granted
Risk-free interest rate	0.31%	2.47%
Expected life of options	5 years

Share-Based Compensation (Det_3

Share-Based Compensation (Details 2) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares
Number of Options
Outstanding - Beginning Balance | shares	2,898,347	4,898,347
Exercisable - Beginning Balance | shares	2,898,347
Granted | shares	908,505	60,001
Exercised | shares	(6,668)	(1,750,001)
Cancelled or Expired | shares	(366,669)	(75,003)
Outstanding - Ending Balance | shares	3,433,515	2,898,347
Exercisable - Ending Balance | shares	3,400,181	2,898,347
Weighted Average Exercise Price per Share
Outstanding - Beginning Balance | $ / shares	$ 1.90	$ 1.83
Exercisable - Beginning Balance | $ / shares	1.90
Granted | $ / shares	0.77	3.18
Exerccised | $ / shares	1.50	1.70
Cancelled or Expired | $ / shares	2.01	2.86
Outstanding - Ending Balance | $ / shares	1.59	1.90
Exercisable - Ending Balance | $ / shares	$ 1.58	$ 1.90
Weighted Average Contractual Life in Years
Outstanding Beginning	1 year 11 months 1 day	2 years 4 months 28 days
Exercisable - Outstanding	1 year 11 months 1 day
Outstanding Ending	2 years 4 days	1 year 11 months 1 day
Exercisable	1 year 11 months 26 days	1 year 11 months 1 day
Aggregate Intrinsic Value
Outstanding | $	$ 2,264,770
Exercisable - Outstanding | $	2,264,770
Outstanding | $	15,220,798	$ 2,264,770
Exercisable | $	$ 15,128,796	$ 2,264,770

Share-Based Compensation (Det_4

Share-Based Compensation (Details 3)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Class of Warrant or Right [Line Items]
Warrants Issued	4,913,832
November 20, 2015 [Memeber]
Class of Warrant or Right [Line Items]
Issuance Date	Nov. 20, 2015
Warrants Issued	23,334
Exercise Price | $ / shares	$ 15
Full Vesting Date	Nov. 20, 2015
Expiration Date	Nov. 20, 2020
April 27, 2016 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Apr. 27, 2016
Warrants Issued	20,000
Exercise Price | $ / shares	$ 8.73
Full Vesting Date	Apr. 27, 2016
Expiration Date	Apr. 27, 2019
August 3, 2017 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Aug. 3, 2017
Warrants Issued	10,000
Exercise Price | $ / shares	$ 1.5
Full Vesting Date	Aug. 3, 2017
Expiration Date	Aug. 3, 2021
August 3, 2017 One [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Aug. 3, 2017
Warrants Issued	666,667
Exercise Price | $ / shares	$ 1.5
Full Vesting Date	Aug. 3, 2017
Expiration Date	Aug. 3, 2022
November 9, 2017 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Nov. 9, 2017
Warrants Issued	6,667
Exercise Price | $ / shares	$ 1.5
Full Vesting Date	Nov. 9, 2017
Expiration Date	Nov. 9, 2021
September 26, 2018 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Sep. 26, 2018
Warrants Issued	33,334
Exercise Price | $ / shares	$ 3
Full Vesting Date	Sep. 26, 2018
Expiration Date	Sep. 26, 2022

Share-Based Compensation (Det_5

Share-Based Compensation (Details 4) - Warrant [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of assumptions used to estimate fair value of stock warrants granted
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Summary of assumptions used to estimate fair value of stock warrants granted
Expected volatility	36.96%	32.00%
Risk-free interest rate	0.19%	1.38%
Contractual life of warrants	2 years 6 months	2 years 3 months 8 days
Maximum [Member]
Summary of assumptions used to estimate fair value of stock warrants granted
Expected volatility	41.55%	33.00%
Risk-free interest rate	0.44%	1.82%
Contractual life of warrants	5 years	3 years

Share-Based Compensation (Det_6

Share-Based Compensation (Details 5) - Warrant [Member]	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares
Number of Warrants
Outstanding - Beginning Balance | shares	167,846	760,005
Exercisable - Beginning Balance | shares	167,846	760,005
Granted | shares	858,983	1,289,511
Exercised | shares	(113,080)	(1,824,165)
Forfeited or Expired | shares	(23,334)	(57,505)
Outstanding - Ending Balance | shares	890,415	167,846
Exercisable - Ending Balance | shares	890,415	167,846
Weighted Average Exercise Price per Share
Outstanding - Beginning Balance | $ / shares	$ 2.85	$ 2.17
Exercisable - Beginning Balance | $ / shares	2.85	2.17
Granted | $ / shares	1.39	0.50
Exercised | $ / shares	0.14	0.67
Forfeited or Expired | $ / shares	15	10.56
Outstanding - Ending Balance | $ / shares	1.46	2.85
Exercisable - Ending Balance | $ / shares	$ 1.46	$ 2.85
Weighted Average Contractual Life in Years
Outstanding, Beginning Balance	1 year 11 months 15 days	3 years 5 months 9 days
Exercisable, Beginning Balance	1 year 11 months 15 days	3 years 5 months 9 days
Outstanding, Ending Balance	4 years 7 days	1 year 11 months 15 days
Exercisable, Ending Balance	4 years 7 days	1 year 11 months 15 days
Aggregate Intrinsic Value
Outstanding - Beginning Balance | $	$ 258,332
Exercisable - Beginning Balance | $	258,332
Outstanding - Ending Balance | $	4,083,357	$ 258,332
Exercisable - Ending Balance | $	$ 4,083,357	$ 258,332

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Details) - USD ($)		Jul. 07, 2020	Jul. 06, 2020	Jun. 08, 2020	Apr. 13, 2020	Dec. 02, 2019	Nov. 27, 2019	Nov. 14, 2019	Nov. 12, 2019	Oct. 15, 2019	Mar. 25, 2019	Aug. 21, 2020	Apr. 29, 2020	Nov. 26, 2019	Nov. 19, 2019	Sep. 30, 2019	Sep. 24, 2019	Mar. 20, 2019	Jan. 31, 2019	Jan. 22, 2019	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Oct. 06, 2020	Jun. 12, 2020	Apr. 21, 2020
Share-Based Compensation (Textual)
Restricted stock vested											26,667				8,000
Grant of common stock, description																			Daniel L. Hodges, Chairman and Chief Executive Officer of COMSovereign at such time, and John E. Howell, President of COMSovereign at such time, each acquired 4,000,000 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required.	Three members of the Board of Directors of ComSovereign and an executive officer of COMSovereign acquired an aggregate of 716,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. Additionally, four executive officers of InduraPower, Lextrum and VEO acquired an aggregate of 166,667 shares of common stock of COMSovereign at a value of $0.0001 per share of common stock with no cash paid to COMSovereign and no services required.
Common stock authorized awards to granted																									3,333,334
Compensation expense															$ 105,600										$ 700,484	$ 258,256
General and administrative	[1]																								17,484,764	14,325,078
Weighted average grant date fair value par share															$ 13.20
Unrecognized compensation expense																									$ 802,947	1,503,431
Warrant to purchase																											5,255	1,334
Common Stock [Member]
Share-Based Compensation (Textual)
Exercise price		$ 2.97
Expiration date		Apr. 29, 2025
Warrant to purchase		52,910
Warrants to purchase shares		9,262
Senior convertible debentures , percentage		12.50%
Warrant exercise price		$ 2.97
Eight Warrant [Member]
Share-Based Compensation (Textual)
Exercise price																							$ 15
Expiration date																							Dec. 31, 2021
Warrant to purchase																33,334							33,334	33,334
Senior convertible debentures , percentage																9.00%							9.00%	9.00%
Warrant [Member]
Share-Based Compensation (Textual)
Exercise price		$ 3		$ 3	$ 3.60					$ 0.03		$ 8.40	$ 2.97	$ 0.03		$ 0.03	$ 0.03
Expiration date		Dec. 31, 2022	Jul. 6, 2025	Jun. 7, 2023	Apr. 12, 2025					Dec. 31, 2021		Aug. 20, 2025	Apr. 29, 2025	Nov. 26, 2024		Dec. 31, 2021	Dec. 31, 2021
Warrant to purchase		96,668	578,763	8,000	33,342					147,500		17,866	52,910	310,000		666,667	50,000						666,667	666,667	18,572				94,510
Warrants to purchase shares										147,500			9,262	310,000		666,667	94,510
Senior convertible debentures , percentage												13.33%	12.50%				10.00%
Description of warrants																									Prior to conversion of the related debentures, ComSovereign cancelled warrants to purchase 26,667 shares of common stock at $15.00 per share, and reissued warrants to purchase 37,500 shares of common stock at $4.50 per share. ComSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 44,167 shares of common stock were exercised in November 2019 prior to the ComSovereign Acquisition.
Warrant exercise price													$ 2.97
Warrants issued amount																									$ 2,061,368	$ 3,138,667
Warrants price per share																									$ 2.40	$ 12.69
Officers and Directors [Member]
Share-Based Compensation (Textual)
Restricted stock award						633,334
Weighted average grant date fair value par share						$ 2.46
Non-employee [Member]
Share-Based Compensation (Textual)
Restricted stock vested							16,667	13,334	766,667		6,667				90,267
Grant date fair value											$ 352,000
Compensation expense							$ 220,000	$ 176,000	$ 1,495,000						$ 1,191,520
Consulting services											20,000
Weighted average grant date fair value par share							$ 13.20	$ 13.20			$ 13.20				$ 13.20
Minimum [Member] | Warrant [Member]
Share-Based Compensation (Textual)
Exercise price			$ 0.1497
Maximum [Member] | Warrant [Member]
Share-Based Compensation (Textual)
Exercise price			$ 0.7212
Equity [Member]
Share-Based Compensation (Textual)
Purchase of common stock			841,837
Expiration date			Jul. 6, 2025
Grant date fair value			$ 2,239,950
Equity [Member] | Minimum [Member]
Share-Based Compensation (Textual)
Exercise price			$ 0.1497
Equity [Member] | Maximum [Member]
Share-Based Compensation (Textual)
Exercise price			$ 0.8646
Employee Stock Option [Member]
Share-Based Compensation (Textual)
Purchase of common stock			66,668															60,001
Exercise price			$ 3.24															$ 3.18
Expiration date			Jul. 6, 2025															Mar. 20, 2023
Grant date fair value			$ 59,000
Weighted average grant date fair value																					33,334
Weighted average grant date fair value par share																					$ 0.885
Outstanding and unvested shares																									33,334
Black Scholes Option [Member]
Share-Based Compensation (Textual)
Exercise price																									$ 0.885
Grant date fair value																						$ 123,130
Forfeited per share																									$ 0.885
Restricted stock award																						16,667
Weighted average grant date fair value																									33,334
Weighted average grant date fair value par share																								$ 2.04	$ 2.55
Outstanding and unvested shares																									33,334
Employee Stock Option One [Member]
Share-Based Compensation (Textual)
Compensation expense																									$ 12,290	$ 157,441
Unrecognized compensation expense																									17,210	0
Restricted Stock Awards [Member]
Share-Based Compensation (Textual)
Compensation expense																									$ 700,484	$ 54,667
2020 Long-Term Incentive Plan [Member]
Share-Based Compensation (Textual)
Common stock authorized awards to granted																									908,502
Issued of forfeited shares																									33,334
Authorized shares																									2,458,165
Vesting One [Member]
Share-Based Compensation (Textual)
Restricted stock vested						283,334
Vesting Two [Member]
Share-Based Compensation (Textual)
Restricted stock vested						283,334
Vesting Three [Member]
Share-Based Compensation (Textual)
Restricted stock vested						66,667
[1]	These are exclusive of depreciation and amortization

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Share-based compensation	$ 14,500	$ 13,700
Inventory reserve	164,600	137,000
Allowance for bad debt	421,700	172,700
Net operating loss carryover	19,037,000	11,867,800
Foreign losses	4,836,400	4,130,000
General business credits	256,400	256,400
Total deferred tax assets	24,730,600	16,577,600
Deferred tax liabilities:
Depreciation	(381,600)	(43,000)
Amortization	(13,156,300)	(12,771,800)
Total deferred tax liabilities	(13,537,900)	(12,814,800)
Valuation allowance	(11,192,700)	(3,762,800)
Net deferred tax assets (liabilities)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax benefit at statutory federal income tax rate	$ 8,397,400	$ 6,653,400
State tax expense, net of federal benefit	1,599,500	1,267,300
Permanent items	233,700	(20,000)
Other	105,700
Valuation allowance	(7,429,900)	(3,762,800)
Income tax benefit	$ (2,906,400)	$ (4,137,900)
Income tax benefit at statutory federal income tax rate	21.00%	21.00%
State tax expense, net of federal benefit	4.00%	4.00%
Permanent items	0.58%	(0.06%)
Other
Valuation allowance	18.58%	(11.88%)
Income tax benefit	(7.27%)	13.06%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes (Textual)
Net operating loss carryforward		$ 47,472,000
Operating loss carryforwards, Limitations on use	The Company had domestic net operating loss carryforwards of approximately $76,148,000, of which approximately $13,615,000 was generated pre-2018 that may be carried forward 20 years to offset against future taxable income from the year 2018 through 2038, and approximately $62,533,000 that may offset future taxable income with no definite expiration date.
Tax Cut and Jobs Act, description	The Tax Cut and Jobs Act was enacted on December 22, 2017, which reduced the U.S. corporate statutory income tax rate from 35% to 21% beginning January 1, 2018.
Uncertain tax positions, description		(1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon the ultimate settlement with the related tax authority. The Company did not record any liabilities related to uncertain tax positions as of December 31, 2019.

Leases (Details)

Leases (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Operating lease ROU assets	$ 2,725,462	$ 2,199,682
Operating lease liability	2,208,978	1,744,569
Operating Leases [Member]
Operating lease ROU assets	2,725,462	2,199,682
Operating lease liability	$ 2,884,997	$ 2,212,548

Leases (Details 1)

Leases (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating lease liability – short term	$ 676,019	$ 467,979
Operating lease liability – long term	2,208,978	1,744,569
Operating lease liability – total	2,884,997	2,212,548
Operating lease cost	770,630	166,345
Variable lease cost	7,101
Short-term lease cost	158,533	6,231
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	590,490	138,670
Other information related [Member]
Operating lease ROU Asset – Beginning Balance	2,199,682	116,876
Increase	1,341,225	2,300,580
Decrease	(188,790)
Amortization	(626,655)	(217,774)
Operating lease ROU Asset – Ending Balance	2,725,462	2,199,682
Operating lease liability – Beginning Balance	2,212,548	116,876
Increase	1,287,077	2,300,580
Decrease	(188,790)
Amortization	(425,838)	(204,908)
Operating lease liability – Ending Balance	$ 2,884,997	2,212,548
Operating lease liability – short term		467,979
Operating lease liability – long term		1,744,569
Operating lease liability – total		$ 2,212,548

Leases (Details 2)

Leases (Details 2)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Weighted average remaining lease term	4 years 2 months 8 days	4 years 6 months 21 days
Weighted average discount rate	5.95%	6.50%

Leases (Details 3)

Leases (Details 3) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
2021	$ 819,481
2022	699,255
2023	713,647
2024	641,648
2025	377,459
Thereafter	529
Total minimum lease payments	3,252,019
Less: effect of discounting	(367,022)
Present value of future minimum lease payments	2,884,997	$ 2,212,548
Less: current obligations under leases	(676,019)	(467,979)
Long-term lease obligations	$ 2,208,978	$ 1,744,569

Leases (Details 4)

Leases (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Finance lease ROU Asset – Beginning Balance
Increase	81,976
Amortization	(14,284)
Finance lease ROU Asset – Ending Balance	67,692
Finance lease liability – Beginning Balance
Increase	81,976
Interest accretion	1,715
Payment	(28,455)
Finance lease liability – Ending Balance	55,236
Finance lease liability - short term	46,345
Finance lease liability - long term	8,891
Finance lease liability - total	$ 8,891

Leases (Details 5)

Leases (Details 5)	Dec. 31, 2020
Leases [Abstract]
Weighted average remaining lease term	1 year 1 month 6 days
Weighted average discount rate	3.91%

Leases (Details 6)

Leases (Details 6) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2021	$ 47,213
2022	8,891
Total minimum lease payments	56,104
Less: effect of discounting	(868)
Present value of future minimum lease payments	8,891
Less: current obligations under leases	46,345
Long-term lease obligations	$ 8,891

Leases - Additional Information

Leases - Additional Information (Details)	Nov. 11, 2020	Aug. 14, 2020USD ($)	Jul. 19, 2020USD ($)	Mar. 06, 2020USD ($)ft²	Dec. 13, 2019USD ($)ft²	Jun. 12, 2019USD ($)ft²	Jun. 01, 2019ft²	Mar. 02, 2019USD ($)ft²	Jun. 01, 2018ft²	Sep. 17, 2020USD ($)	Jan. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Jul. 31, 2020USD ($)ft²	Mar. 06, 2019USD ($)	Mar. 01, 2019	Jan. 11, 2019USD ($)	Jan. 09, 2019USD ($)
Leases (Textual)
Description of incremental borrowing rate														Incremental borrowing rate of 5.5%.
Lease payments								$ 72,887		$ 529	$ 6,316			$ 140,210
Operating lease rate											5.90%		8.46%	8.46%			5.50%
Lease liability												$ 2,884,997	$ 2,212,548	$ 2,212,548
Lease area square feet | ft²				23,300	15,289			2,390	7,432						5,533
Right-of-use asset and lease liability												2,725,462	2,199,682	2,199,682
Right-of-use asset increase												54,148
Right-of-use asset and lease liability, finance lease			$ 28,405
Finance lease payment												$ 28,455
Right-of-use asset and operating lease liability																		$ 116,876
Lease agreement, description	The Company entered into a 12 ½-month lease for 2,335 square feet of office space. The lease commenced on November 15, 2020 and will expire on November 30, 2021. A right-of-use asset and lease liability for $53,793 was recorded on the commencement date of November 15, 2020. Monthly payments are $4,865 during the life of the lease, excluding a 1 month rent abatement. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The lease agreement has no renewal option.											The lessor provided a concession that deferred payment and extended the expiration date for 1 ½ months, resulting in a reduction of the right-of-use asset and lease liability by $167 and lease expiration date of January 15, 2026.
Office Equipment [Member]
Leases (Textual)
Right-of-use asset and lease liability										23,898
Lease incentive										$ 1,750
Office Space [Member]
Leases (Textual)
Lease liability																			$ 116,876
Right-of-use asset and lease liability		$ 161,328																	$ 116,876
Executive Office [Member]
Leases (Textual)
Operating lease rate					5.70%
Right-of-use asset and lease liability					$ 1,540,142
VEO [Member]
Leases (Textual)
Lease payments													$ 376,998
Operating lease rate													5.70%	5.70%
Lease area square feet | ft²							3,031
DragonWave [Member]
Leases (Textual)
Lease payments						$ 10,708
Operating lease rate													15.00%	15.00%
Lease liability													$ 170,343	$ 170,343
Lease area square feet | ft²						13,541
Sovereign Plastics Transaction [Member]
Leases (Textual)
Right-of-use asset and lease liability																$ 1,048,058
Minimum [Member]
Leases (Textual)
Lease payments		4,786		$ 17,600	27,074										$ 6,316
Lease liability								$ 2,091					5,351	5,351
Finance lease payment			2,473
Minimum [Member] | VEO [Member]
Leases (Textual)
Lease payments													6,800
Maximum [Member]
Leases (Textual)
Lease payments		$ 5,078		$ 20,903	$ 29,622										$ 6,464
Lease liability								$ 2,189					5,717	$ 5,717
Finance lease payment			$ 2,499
Maximum [Member] | VEO [Member]
Leases (Textual)
Lease payments													$ 7,654

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Feb. 07, 2020	Jan. 17, 2020	Dec. 01, 2020	May 22, 2020	Dec. 31, 2020
Commitments and Contingencies (Textual)
Arrow merchandise value		$ 124,000
Ordered additional merchandise		520,000
Forbearance agreement indebtedness		124,000
Inventory purchase		520,000
Certain installments fee		$ 10,000
Inventory, description	DragonWave agreed to repurchase inventory held by Tessco Technologies Incorporated (“Tessco”), one of DragonWave’s customers and note holders. Upon receipt of the inventory, which is valued at $121,482, DragonWave agreed to reimburse Tessco $56,766, representing the balance due after making the initial payment of $60,000. The return of inventory and payment to Tessco of $56,776 was required by February 28, 2020 but has not yet been made. On June 5, 2020, Tessco filed a complaint for confessed judgment against DragonWave in the Circuit Court for Baltimore, Maryland, Case No. 5539212, for approximately $60,000, which it claims is the reimbursement amount. On June 8, 2020, Tessco obtained an order entering judgement against DragonWave. The judgment was satisfied, and on August 26, 2020, Tessco filed a notice of satisfaction of judgment.	On June 12, 2020, Arrow and DragonWave entered into a settlement agreement whereby DragonWave was obligated to pay Arrow $503,500 on or before August 15, 2020, DragonWave-X gave a consent judgment to Arrow in the amount of $503,000, and the Company guaranteed DragonWave-X’s payment to Arrow. The consent judgment against DragonWave-X was entered on June 15, 2020. Also on June 15, 2020 the Company was dismissed from the case. On August 14, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020 settlement agreement whereby DragonWave was obligated to pay Arrow $200,000 on or before August 17, 2020 and $313,000 on or before September 18, 2020. On August 18, 2020, the $200,000 was paid to Arrow. On September 28, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020, settlement agreement whereby DragonWave was obligated to pay Arrow a remaining balance of $323,500 on or before November 6, 2020. On December 1, 2020, Arrow filed suit against DragonWave, Daniel L. Hodges, the Chairman and Chief Executive Officer, and the Company in the United States District Court for the District of Colorado, Case No. 1:20-cv-03532-NYW. In its complaint, Arrow alleges that the Company and DragonWave breached the June 12, 2020 settlement agreement, as amended, by failing to pay the remaining balance due, and that Mr. Hodges breached his personal guaranty. Arrow sought damages of approximately $340,000. On December 3, 2020, we, DragonWave and Mr. Hodges provided waivers of service of process in the case. As of December 31, 2020, these amounts remain unpaid. In February 2021, the Company paid $374,410 in full settlement and received inventory valued at approximately $283,500.	Arrow filed suit against Elitise, LLC, the research and development arm of the Company’s wholly-owned subsidiary InduraPower, in the United States District Court for the Southern District of New York, Case No. 1:20-cv-10045. In its complaint, Arrow alleges that Elitise breached an August 19, 2016 secured promissory note and a September 11, 2019 forbearance agreement. See Note 10 - Debt Agreements for detail on the promissory note. In such action, Arrow was seeking damages of approximately of up to $950,000. On December 3, 2020, Elitise provided a waiver of service of process in the case. In February 2021, the Company reached and paid a settlement on this matter totaling $900,000.	Michael Powell, a former employee, filed suit against DragonWave-X, LLC, DragonWave-X, Inc., Transform-X, Inc., COMSovereign Corp, and the Company in the Pima County Arizona Superior Court, Case No. C20202216. On December 7, 2020, Mr. Powell filed his first amended complaint against DragonWave Corp., COMSovereign Holding Corp., and Transform-X, Inc. Mr. Powell has alleged that he entered into an employment agreement with DragonWave-X, Inc. in July 2018, was terminated without cause in May 2019, and claims he is owed approximately $182,000 in wages and $50,000 in bonuses. Mr. Powell is seeking approximately $697,000 in treble damages, punitive damages, consequential damages, interest and attorneys’ fees and costs. The Company disputes Mr. Powell’s allegations and it intends to vigorously defend the lawsuit.
Merger agreement, description					The Company entered into two software licensing agreements with vendors for software to be utilized in products moving into production in 2021 with an option for a separate annual maintenance agreement, which was elected for 2021. Upon receipt of the source code in 2021, the Company is required to pay a total of approximately $1.7 million under these licensing agreements and an additional $0.3 million for the maintenance agreement. The elected maintenance agreement will expire December 31, 2021, and will be re-evaluated near expiration.

Concentrations (Details)

Concentrations (Details)	Dec. 31, 2020	Dec. 31, 2019
Concentrations (Textual)
Trade accounts receivable	33.00%	84.00%
Revenue	17.00%
Customer One [Member]
Concentrations (Textual)
Trade accounts receivable	10.00%	10.00%
Revenue	10.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

Feb. 12, 2021

Feb. 10, 2021

Jan. 15, 2021

Jan. 09, 2021

Dec. 08, 2020

Aug. 05, 2020

Jun. 12, 2020

May 15, 2020

Aug. 14, 2019

Jun. 10, 2019

Mar. 26, 2021

Feb. 26, 2021

Feb. 25, 2021

Jan. 29, 2021

Jan. 27, 2021

Jan. 26, 2021

Jan. 26, 2021

Dec. 09, 2020

Nov. 09, 2020

Aug. 08, 2020

Mar. 19, 2020

Feb. 26, 2020

Nov. 30, 2019

Nov. 15, 2019

Sep. 30, 2017

Dec. 31, 2020

Dec. 31, 2019

Sep. 04, 2019

Jul. 09, 2019

Jan. 29, 2019

Jan. 22, 2019

Jan. 20, 2019

Jan. 12, 2019

Subsequent Events (Textual)

Common stock per share

$ 0.0001

$ 0.0001

Stock grants of aggregate shares

5,000

18,334

5,000

300,000

Common stock authorized awards to granted

3,333,334

Proceeds from common stock

$ 331,842

$ 5,000

Inventory

$ 4,538,432

4,671,396

Stock issued

27,280

Aggregate of Shares

9,832,296

Aggregate of Shares price

$ 1.50

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Aggregate shares of common stock

866,667

Gross proceeds

2,789

Long-term debt

$ 19,046,999

5,389,492

Notes payable - related party

1,400,000

Notes Payable [Member]

Subsequent Events (Textual)

Interest rate

10.00%

18.00%

5.00%

Maturity date

Jan. 6, 2021

Oct. 15, 2020

Aug. 31, 2020

Original issue discount, amount

$ 100,000

Long-term debt

19,100,000

Notes payable - related party

1,000,000

Principal amount

$ 18,300,000

Secured Notes Payable [Member]

Subsequent Events (Textual)

Principal amount

$ 75,219

Maturity date

Dec. 26, 2020

Convertible Notes Payable [Member]

Subsequent Events (Textual)

Principal amount

$ 200,000

$ 200,000

$ 137,500

$ 400,000

Interest rate

18.00%

9.00%

12.00%

18.00%

Maturity date

Sep. 1, 2019

Jul. 9, 2019

Nov. 26, 2021

Oct. 17, 2017

Original issue discount, amount

$ 6,000

Subsequent Event [Member]

Subsequent Events (Textual)

Common stock shares

2,000,000

Increase interest rate

15.00%

Stock issued

10,000

209,000

66,667

Stock issued value

$ 50,899

$ 741,950

Fair value per share

$ 5.09

$ 3.55

$ 4.50

$ 4.50

Options exercised

3,334

Options exercise price

$ 0.1497

Estimated fair value

$ 5,600,000

Subsequent Event [Member] | First Offering [Member]

Subsequent Events (Textual)

Subsequent event, description

The issuance date fair value of all of the warrants issued in the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.597 per share for a total of $7,080,673. The issuance date fair value of all the warrants issued to a vendor to pay offering costs related to the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.703 per share for a total of $170,300. The issuance date fair value of all the warrants issued to the Representative in conjunction with the First Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.376 per share for a total of $212,201.

Aggregate of Shares price

$ 4.15

Stock warrant of aggregate shares

100,000

Gross proceeds

$ 2,700,000

Subsequent Event [Member] | Second Offering [Member]

Subsequent Events (Textual)

Maturity date

Feb. 11, 2021

Subsequent event, description

The issuance date fair value of all the warrants issued to the Representative in conjunction with the Second Offering, using the Black-Scholes Option-Pricing model was estimated to be $1.918 per share for a total of $433,242

Aggregate of Shares

5,647,059

Aggregate of Shares price

$ 4.25

Gross proceeds

$ 27,600,000

Underwriting discounts and commissions percentage

8.00%

Subsequent Event [Member] | Second Offering [Member] | Over-Allotment Option [Member]

Subsequent Events (Textual)

Aggregate of Shares

847,058

Subsequent Event [Member] | Public Offerings [Member]

Subsequent Events (Textual)

Common stock per share

$ 0.0001

0.0001

Aggregate of Shares

3,855,422

Aggregate of Shares price

$ 4.15

4.15

Exercise price

$ 4.50

$ 4.50

Aggregate shares of common stock

578,312

Stock warrant of aggregate shares

578,312

Gross proceeds

$ 1,365,000

$ 16,000,000

Underwriting discounts and commissions percentage

8.00%

8.00%

Subsequent Event [Member] | Over-Allotment Option [Member]

Subsequent Events (Textual)

Aggregate shares of common stock

578,312

Gross proceeds

$ 329,815

Subsequent Event [Member] | Secured Notes Payable [Member]

Subsequent Events (Textual)

Secured business loan

$ 5,355,000

Outstanding loan balance, description

(i) 8% per annum or (ii) 6.75% per annum in excess of the 1-month LIBOR rate, and matures on January 15, 2022. At the closing of the loan, the lender withheld $513,000 of the loan amount as an interest reserve. In addition, $875,000 of the loan amount was withheld and may be disbursed at later dates to pay for lender-approved improvements to the property secured by the loan. Interest is payable monthly. The loan is due in full at maturity. Upon an event of default, the interest rate on the loan will increase by an additional 5.00% per annum, and the outstanding principal amount of the loan, accrued interest thereon and fees may become due on-demand. Upon the maturity date or earlier date upon which the unpaid balance of the loan may become immediately payable due to acceleration, and on any prepayments of the loan, AZCOMS will owe an exit fee equal to the greater of (a) $53,850, or (b) 1.00% of the unpaid loan balance and all unpaid accrued interest and fees. Subject to certain terms and conditions and upon payment of a fee, AZCOMS may request a six-month extension of the maturity date.

Subsequent Event [Member] | Notes Payable [Member]

Subsequent Events (Textual)

Principal amount

$ 1,500,000

Interest rate

10.00%

Maturity date

Jan. 1, 2022

Products and services amount

$ 6,000,000

Increase interest rate

15.00%

Debt securities investor amount

$ 12,000,000

Subsequent Event [Member] | Notes Payable [Member] | Minimum [Member]

Subsequent Events (Textual)

Principal amount

1,500

Subsequent Event [Member] | Notes Payable [Member] | Maximum [Member]

Subsequent Events (Textual)

Principal amount

393,484

Subsequent Event [Member] | Convertible Notes Payable [Member]

Subsequent Events (Textual)

Principal amount

$ 11,150,000

Common stock conversion price

$ 5.22

Interest rate

1.01%

Maturity date

Jan. 29, 2026

Increase interest rate

15.00%

Subsequent Event [Member] | Convertible Notes Payable [Member] | Minimum [Member]

Subsequent Events (Textual)

Principal amount

$ 5,575

Subsequent Event [Member] | Convertible Notes Payable [Member] | Maximum [Member]

Subsequent Events (Textual)

Principal amount

$ 5,575,000

Subsequent Event [Member] | Capital Acquisitions [Member]

Subsequent Events (Textual)

Building space and value, description

The acquisition of a 140,000-square-foot building on 12.7 acres in Tucson, Arizona for a purchase price of approximately $6.125 million, of which approximately $2.2 million was paid in cash and the balance was paid with the net proceeds of the $5.3 million term loan described below.

Subsequent Event [Member] | Warrant [Member]

Subsequent Events (Textual)

Exercise price

$ 5.1875

Stock warrant of aggregate shares

154,216

Underwriting discounts and commissions percentage

4.00%

Subsequent Event [Member] | Second Offering Warrants [Member]

Subsequent Events (Textual)

Aggregate shares of common stock

225,882

Stock warrant of aggregate shares

198,776

Gross proceeds

$ 2,600,000

Underwriting discounts and commissions percentage

4.00%

Subsequent Event [Member] | Second Offering Warrants [Member] | Private Placement [Member]

Subsequent Events (Textual)

Exercise price

$ 5.3125

Aggregate shares of common stock

27,106

Subsequent Event [Member] | Corporate Acquisitions [Member]

Subsequent Events (Textual)

Purchase price

$ 1,320,000

Principal amount

$ 1,500,000

Common stock conversion price

$ 5.22

Repay in full outstanding third-party secured loan amount

$ 2,700,000

Common stock shares

2,555,209

Common stock per share

$ 0.001