COMSovereign Holding (COMS) 10-Q 24 Feb 23 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Feb. 23, 2023
Document Information Line Items
Entity Registrant Name	COMSOVEREIGN HOLDING CORP.
Trading Symbol	COMS
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		2,683,571
Amendment Flag	false
Entity Central Index Key	0001178727
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-39379
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	46-5538504
Entity Address, Address Line One	6890 E Sunrise Drive
Entity Address, Address Line Two	Suite 120-506
Entity Address, City or Town	Tucson
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85750
City Area Code	(904)
Local Phone Number	834-4400
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	No

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 571	$ 1,873
Accounts receivable, net	2,799	1,376
Inventory, net	7,017	10,249
Prepaid expenses	4,834	6,936
Other current assets	354	342
Assets of discontinued operations - current		809
Total current assets	15,575	21,585
Property and equipment, net	1,299	8,752
Operating lease right-of-use assets	1,183	3,000
Intangible assets, net	6,453	15,460
Goodwill	30,033	37,943
Note receivable	2,000
Other assets – long term	47	215
Assets of discontinued operations - long term		1,574
Total assets	56,590	88,529
Current liabilities:
Accounts payable	5,148	3,610
Accrued interest	496	288
Accrued liabilities	2,034	1,048
Accrued liabilities – related party		206
Accrued payroll	1,796	875
Contract liabilities, current	4,066	3,341
Accrued warranty liability - current	473	473
Operating lease liabilities - current	991	908
Notes payable – related party	100
Current portion of long-term debt; net of unamortized discounts and debt issuance costs	10,991	13,566
Liabilities of discontinued operations - current		911
Total current liabilities	26,095	25,226
Debt – long term	5,385	12,273
Contract liabilities – long term	118	74
Operating lease liabilities – long term	10,582	2,218
Liabilities of discontinued operations - long-term		587
Total liabilities	42,180	40,378
Commitments and contingencies (Note 17)
Stockholders’ Equity
Preferred stock, $0.0001 par value, 100,000,000 shares authorized; Series A Cumulative Redeemable Perpetual Preferred Stock, 690,000 shares designated, 320,000 shares issued and outstanding as of September 30, 2022 and December 2021
Common stock, $0.0001 par value, 300,000,000 shares authorized; 1,070,891 and 819,851 shares issued and 1,070,558 and 819,518 shares outstanding as of September 30, 2022 and December 2021, respectively
Additional paid-in capital	271,849	266,021
Treasury stock, at cost, 333 shares as of September 30, 2022 and December 2021	(50)	(50)
Accumulated deficit	(257,412)	(217,843)
Accumulated other comprehensive income	23	23
Total Stockholders’ Equity	14,410	48,151
Total Liabilities and Stockholders’ Equity	$ 56,590	$ 88,529

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	1,070,892	819,851
Common stock, shares outstanding	1,070,559	819,518
Treasury stock, at cost	333	333
Series A Cumulative Redeemable Perpetual Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	320,000	320,000
Preferred stock, shares outstanding	320,000	320,000
Redeemable preferred stock, shares	690,000	690,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenue		$ 3,796	$ 3,268	$ 7,937	$ 6,770
Cost of goods sold		1,795	1,252	6,259	3,125
Gross profit		2,001	2,016	1,678	3,645
Operating expenses
Research and development	[1]	74	2,058	1,782	3,805
Sales and marketing	[1]	27	292	105	449
General and administrative	[1]	2,672	6,075	13,848	19,486
Depreciation and amortization	[2]	702	3,593	1,705	10,548
Impairment	[2]	(1,090)		14,685	281
Loss on sales (ID, DWXC)	[3]			2,564
Loss on lease abandonment		305		11,634
Gain on the sale of assets				(8,441)	(83)
Total operating expenses, net		2,690	12,018	37,882	34,486
Loss from operations		(689)	(10,002)	(36,204)	(30,841)
Other expense
Interest expense		(755)	(723)	(2,982)	(1,705)
Other expense			(116)		(116)
Gain (loss) on extinguishment of debt		(512)	300	(1,130)	(4,479)
Foreign currency transaction loss			94		32
Total other expense		(1,267)	(445)	(4,112)	(6,268)
Loss from continuing operations		(1,956)	(10,447)	(40,316)	(37,109)
Income (loss) from discontinued operations, net of tax			(242)	747	(363)
Net loss		(1,956)	(10,689)	(39,569)	(37,472)
Dividend on preferred stock		(185)		(493)
Net loss attributable to common stockholders		$ (2,141)	$ (10,689)	$ (40,062)	$ (37,472)
Net loss per share
Basic from continuing operations (in Dollars per share)		$ (2.21)	$ (14.51)	$ (45.92)	$ (55.9)
Basic from discontinued operations (in Dollars per share)			(0.34)	0.84	(0.55)
Weighted average number of common shares outstanding
Basic and diluted (in Dollars per share)		$ 967,615	$ 719,945	$ 888,619	$ 663,884
[1] These are exclusive of depreciation and amortization See Note 12 - Goodwill and Other Intangible Assets InnovationDigital (“ID”), DragonWave-X Canada (“DWXC”)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Diluted from continuing operations	$ (3.13)	$ (14.51)	$ (46.92)	$ (55.90)
Diluted from discontinued operations		$ (0.34)	$ 0.84	$ (0.55)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income	Treasury Stock	Accumulated Deficit	Total
Balance at Dec. 31, 2020			$ 158,225		$ (50)	$ (64,627)	$ 93,548
Balance (in Shares) at Dec. 31, 2020		494,447			333
Issuance of common stock for exercise of options			1				1
Issuance of common stock for exercise of options (in Shares)		33
Common stock issued as vendor compensation			1,171				1,171
Common stock issued as vendor compensation (in Shares)		2,272
Common stock issued for conversion of debt			1,602				1,602
Common stock issued for conversion of debt (in Shares)		5,802
Common stock issued for public offering			39,656				39,656
Common stock issued for public offering (in Shares)		106,794
Share-based compensation			356				356
Share-based compensation (in Shares)		667
Common stock issuance for extinguishment of debt and interest			12,383				12,383
Common stock issuance for extinguishment of debt and interest (in Shares)		27,516
Warrant issuance for extinguishment of debt and interest			4,394				4,394
Common stock issued for Sky Sapience Ltd. acquisition			9,071				9,071
Common stock issued for Sky Sapience Ltd. acquisition (in Shares)		25,552
Net income (loss)						(16,206)	(16,206)
Balance at Mar. 31, 2021			226,859		$ (50)	(80,833)	145,976
Balance (in Shares) at Mar. 31, 2021		663,083			333
Balance at Dec. 31, 2020			158,225		$ (50)	(64,627)	93,548
Balance (in Shares) at Dec. 31, 2020		494,447			333
Net income (loss)							(37,472)
Balance at Sep. 30, 2021			245,149		$ (50)	(102,099)	143,000
Balance (in Shares) at Sep. 30, 2021		725,340			333
Balance at Mar. 31, 2021			226,859		$ (50)	(80,833)	145,976
Balance (in Shares) at Mar. 31, 2021		663,083			333
Issuance of common stock for exercise of options			16				16
Issuance of common stock for exercise of options (in Shares)		600
Common stock issued as vendor compensation
Common stock issued as vendor compensation (in Shares)		76
Share-based compensation			526				526
Common stock issuance for Rvision, Inc. acquisition			5,500				5,500
Common stock issuance for Rvision, Inc. acquisition (in Shares)		20,000
Common stock issuance for Innovation Digital, LLC acquisition			7,343				7,343
Common stock issuance for Innovation Digital, LLC acquisition (in Shares)		31,653
Warrant issuance for debt issuance costs			919				919
Net income (loss)						(10,577)	(10,577)
Balance at Jun. 30, 2021			241,163		$ (50)	(91,410)	149,703
Balance (in Shares) at Jun. 30, 2021		715,412			333
Share-based compensation			652				652
Common stock issuance for RF Engineering, LLC acquisition			2,204				2,204
Common stock issuance for RF Engineering, LLC acquisition (in Shares)		9,928
Warrant issuance for debt issuance costs			1,130				1,130
Net income (loss)						(10,689)	(10,689)
Balance at Sep. 30, 2021			245,149		$ (50)	(102,099)	143,000
Balance (in Shares) at Sep. 30, 2021		725,340			333
Balance at Dec. 31, 2021			266,021	23	$ (50)	(217,843)	48,151
Balance (in Shares) at Dec. 31, 2021	320,000	819,851			333
Issuance of common stock for conversion of debt			1,150				1,150
Issuance of common stock for conversion of debt (in Shares)		15,761
Issuance of common stock for exercise of options			31				31
Issuance of common stock for exercise of options (in Shares)		2,097
Preferred dividend			(123)				(123)
Share-based compensation			535				535
Net income (loss)						136	136
Balance at Mar. 31, 2022			267,614	23	$ (50)	(217,707)	49,880
Balance (in Shares) at Mar. 31, 2022	320,000	837,709			333
Balance at Dec. 31, 2021			266,021	23	$ (50)	(217,843)	48,151
Balance (in Shares) at Dec. 31, 2021	320,000	819,851			333
Net income (loss)							(39,569)
Balance at Sep. 30, 2022			271,849	23	$ (50)	(257,412)	14,410
Balance (in Shares) at Sep. 30, 2022	320,000	1,070,891			333
Balance at Mar. 31, 2022			267,614	23	$ (50)	(217,707)	49,880
Balance (in Shares) at Mar. 31, 2022	320,000	837,709			333
Issuance of common stock for conversion of debt			2,156				2,156
Issuance of common stock for conversion of debt (in Shares)		65,424
Issuance of common stock for the debt placement agent			81				81
Issuance of common stock for the debt placement agent (in Shares)		2,400
Preferred dividend			(185)				(185)
Share-based compensation			410				410
Net income (loss)						(37,749)	(37,749)
Balance at Jun. 30, 2022			270,076	23	$ (50)	(255,456)	14,593
Balance (in Shares) at Jun. 30, 2022	320,000	905,533			333
Issuance of common stock for conversion of debt			2,057				2,057
Issuance of common stock for conversion of debt (in Shares)		165,358
Preferred dividend			(185)				(185)
Share-based compensation			(99)				(99)
Net income (loss)						(1,956)	(1,956)
Balance at Sep. 30, 2022			$ 271,849	$ 23	$ (50)	$ (257,412)	$ 14,410
Balance (in Shares) at Sep. 30, 2022	320,000	1,070,891			333

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021
Cash Flows From Operating Activities:
Net loss		$ (39,569)	$ (37,472)
Adjustments to reconcile net loss to net cash used in operating activities:
Income (loss) from discontinued operations, net of tax		(747)	363
Depreciation		763	905
Amortization		942	9,643
Impairment expense		14,685	5
Operating lease expense		461	281
Inventory reserve		250
Bad debt expense		200	681
Loss on sales (ID, DWXC) (1)	[1]	2,564	207
Loss on lease abandonment		11,634
Gain on the sale of assets		(8,441)
Share-based compensation		846	(83)
Amortization of debt discounts and debt issuance costs		1,901	1,534
Default interest charge		376	249
Share-based vendor payments			1,171
Loss on extinguishment of debt		1,130	4,479
Changes in operating assets and liabilities:
Accounts receivable, net		(1,541)	(572)
Inventory, net		2,951	(370)
Prepaid expenses		(343)	(5,560)
Other current assets		(63)	(224)
Note receivable		(2,000)	(6)
Other non-current assets		(199)	(6,838)
Accounts payable		1,865
Accrued interest		296
Accrued liabilities		739
Contract liabilities		769	(1,331)
Operating lease liabilities		(1,120)	(183)
Related party notes		(206)
Other current liabilities		1,151
Total Adjustments		28,863	4,351
Net Cash Used In Operating Activities		(10,706)	(33,121)
Cash Flows From Investing Activities:
Business acquisitions, net of cash received			(4,495)
Proceeds from building sale, net of transaction costs		15,102
Purchases of property and equipment		(167)	(3,053)
Acquisition of intangible assets			(1,234)
Proceeds from disposal of property and equipment			83
Net Cash Provided By (Used In) Investing Activities		14,935	(8,699)
Cash Flows From Financing Activities:
Proceeds from issuance of related party notes		100	(850)
Proceeds from sale of common stock from offering			44,971
Proceeds from issuance of debt		526	14,155
Proceeds from exercise of options		31	17
Offering costs			(5,315)
Preferred stock dividend		(246)
Debt issuance costs			148
Repayment of debt		(7,574)	(6,379)
Net Cash (Used In) Provided By Financing Activities		(7,163)	46,747
Net Cash Provided By (Used In) Discontinued Operations		1,632	(2,857)
Net (Decrease) Increase In Cash		(1,302)	2,070
Cash - Beginning of Period		1,873	690
Cash - End of Period		571	2,760
Cash paid during the period for:
Interest		107	533
Non-cash investing and financing activities:
Issuance of common stock for debt placement agent		81
Accrual of preferred dividends not paid yet		247
Debt incurred to sellers for Skyline Partners Technology LLC			12,650
Issuance of common stock for Sky Sapience Ltd. acquisition			9,071
Issuance of common stock for Innovation Digital, LLC			7,344
Debt incurred to sellers for Innovation Digital, LLC			600
Issuance of common stock for RVision, Inc.			5,500
Issuance of common stock for RF Engineering & Energy Resource, LLC			2,204
Issuance of common stock for extinguishment of debt and interest			12,383
Issuance of warrants for extinguishment of debt and interest			4,394
Issuance of common stock for conversion of debt and interest		5,363	1,602
Issuance of warrants as debt issuance costs			2,049
Recognition of operating lease right-of-use asset and liability		10,052	1,217
Acquisition of building with secured note payable			4,480
Prepaid deposits transferred to inventory		2,445	862
Lease deposits recognized from Sky Sapience Ltd. Acquisition			$ 11
[1]InnovationDigital (“ID”), DragonWave-X Canada (“DWXC”)

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2022
Description of Business [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 DESCRIPTION OF BUSINESS COMSovereign Holding Corp. (“COMSovereign”) and subsidiaries (collectively the “Company”) a provider of solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide. We have assembled a portfolio of communications 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 roll out of the 5G and 6G networks of the future. We focus on novel capabilities, including signal modulations, antennae, software, hardware and firmware technologies that enable increasingly efficient data transmission across the electromagnetic spectrum. Our product solutions are complemented by a broad array of services, including technical support, systems design and integration, and sophisticated research and development programs. While we compete globally on the basis of our innovative technology, the breadth of our product offerings, our high-quality cost-effective customer solutions, and the scale of our global customer base and distribution, our primary focus is on the North American telecom infrastructure and service market. We believe we are in a unique position to rapidly increase our near-term domestic sales as we are among the few U.S. based providers of telecommunications equipment and services.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES There have been no material changes in the Company’s significant accounting policies as of and for the three and nine months ended September 30, 2022, as compared to the significant accounting policies described in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2021. 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 results of operations and financial position for the three and nine months ended September 30, 2022 and cash flows for the nine months ended September 30, 2022 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. The amounts reported in the unaudited condensed consolidated financial statements, and the tables in the notes hereto, of the Quarterly Report on Form 10-Q as of September 30, 2022 and for the three months and nine months ended September 30, 2022 and 2021, are presented in United States dollars and are rounded in thousands with the exception of share and per share data. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and related disclosures as of December 31, 2021 and for the year then ended, which were filed with the Securities and Exchange Commission (“SEC”) on Form 10-K on August 16, 2022. Effective January 21, 2021, the Company enacted a 1-for-3 reverse stock split (the “Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented. Effective February 10, 2023, the Company enacted a 1-for-100 reverse stock split (the “2023 Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented. Out-of-Period Adjustment (Error Correction) See Note 12 – Goodwill and Other Intangible Assets Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation. These reclassifications had no effect on the previously reported results of operations or loss per share. Principles of Consolidation The unaudited condensed consolidated financial statements as of September 30, 2022 and December 31, 2021, and for the three and nine months ended September 30, 2022 and 2021, include the accounts of the Company and its subsidiaries. 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. The Company’s significant estimates consist of the valuation of stock-based compensation; the valuation of the assets and liabilities acquired; the valuation of the Company’s equity securities issued in transactions; the valuation of inventory; the allowance for credit losses; the valuation of equity securities; the valuation allowance for deferred tax assets; and impairment of 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 Goodwill and Other Intangible Assets In determining whether a quantitative assessment is required, the Company will evaluate relevant events or circumstances to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after performing the qualitative assessment, an entity concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the entity would perform the quantitative impairment test described in ASC 350. However, if, after applying the qualitative assessment, the entity concludes that it is not more than likely that the fair value is less than the carrying amount, the quantitative impairment test is not required. The Company bases these assumptions on its historical data and experience, industry projections, micro and macro general economic condition projections, and its expectations. The only reporting unit with a pre-impairment negative carrying value is Virtual NetCom, LLC. The Company calculates the estimated fair value of a reporting unit using the income approach. In evaluating the recoverability of goodwill, the Company estimates the fair value of its reporting units, which is determined using the income approach, and compares it to the carrying value. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. Rates used to discount cash flows are dependent upon interest rates and the cost of capital at a point in time. There are inherent uncertainties related to these factors and management’s judgment in applying them to the analysis of goodwill impairment. 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 U.S. 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 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 September 30, 2022 and December 31, 2021 approximated their fair value due to their short-term nature. Discontinued Operations On June 21, 2022, the Company completed the sale of its Sovereign Plastics business unit to TheLandersCompanies LLC for total consideration of $2.0 million in a secured note with interest of 5% and a maturity date of May 31, 2025. The assets and liabilities of Sovereign Plastics are reflected in the accompanying condensed consolidated balance sheets as “Assets of discontinued operations” and “Liabilities of discontinued operations”, respectively. The results of operations of Sovereign Plastics are included in “Income (loss) from discontinued operations, net of tax provision” in the accompanying condensed consolidated statements of operations and comprehensive loss. For comparative purposes, all prior periods presented have been reclassified to reflect the classifications on a consistent basis. See Note 3 – Discontinued Operations Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” which simplifies the accounting for convertible instruments by eliminating certain accounting models when the conversion features are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in-capital. Under this ASU, certain debt instruments with embedded conversion features will be accounted for as a single liability measured at its amortized cost. Additionally, this ASU eliminates the treasury stock method to calculate diluted earnings per share for convertible instruments. The new guidance is effective for smaller reporting companies during annual periods beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2020-06 effective January 1, 2022 which eliminates the need on a go forward basis to assess whether a beneficial conversion feature needs to be recognized upon either (a) the issuance of new convertible securities; or (b) the resolution of any prior period contingent beneficial conversion features. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This new standard provides clarification and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (such as warrants) that remain equity classified after modification or exchange. This standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Companies should apply the new standard prospectively to modifications or exchanges occurring after the effective date of the new standard. This standard was adopted on January 1, 2022 and did not have a material impact on the Company’s unaudited condensed consolidated financial statements. Recently Issued Accounting Standards In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies the guidance when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The guidance is effective for annual periods beginning after December 15, 2023, with early adoption permitted. The Company is evaluating ASU 2022-03 and the impact of adoption of this standard on our consolidated financial statements, including accounting policies, processes, and systems.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2022
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	NOTE 3 DISCONTINUED OPERATIONS Sovereign Plastics LLC Sovereign Plastics LLC (“Sovereign Plastics”) is a manufacturer of plastic and metal components to third-party manufacturers based out of Colorado Springs, Colorado. The Company’s Board of Directors, in consultation with management as well as its financial and legal advisors, considered a number of factors, including the risks and challenges facing Sovereign Plastics in the future as compared to the opportunities available to Sovereign Plastics in the future, and the availability of strategic alternatives. On June 13, 2022, after careful consideration, the Board of Directors unanimously approved the sale. On June 21, 2022, the Company completed the sale of its Sovereign Plastics business unit to TheLandersCompanies LLC for total consideration of $2.0 million in a secured note with interest of 5% and a maturity date of May 31, 2025. As a result of the sale, the Company recognized a $1.1 million gain on the sale of Sovereign Plastics. Results of Discontinued Operations The results and net loss of Sovereign Plastics’ discontinued operations were as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands, except share and per share data) 2022 2021 2022 2021 Revenue $ - $ 846 $ 1,718 $ 3,042 Cost of goods sold - 567 1,065 1,581 Gross profit - 279 653 1,461 Operating expenses General and administrative - 357 691 1,057 Depreciation and amortization - 163 283 486 Gain on sale of Sovereign Plastics - - (1,074 ) - Total operating expenses, net - 520 (100 ) 1,543 Income from operations - (241 ) 753 (82 ) Other expense Interest expense - (1 ) (6 ) (35 ) Other income - - - - Loss on extinguishment of debt - - - (246 ) Total other expense - (1 ) (6 ) (281 ) Income (loss) from discontinued operations, net of tax $ - $ (242 ) $ 747 $ (363 ) Assets and liabilities of discontinued operations as of December 31, 2021 were classified as current because the sale transaction closed during the following twelve months during the period ended September 30, 2022. The details are as follows: Sovereign Plastics December 31, (Amounts in thousands, except share and per share data) 2021 Assets Cash $ 26 Accounts receivable, net 222 Inventory, net 295 Prepaid and deferred expenses 266 Assets of discontinued operations – current 809 Property and equipment, net 736 Operating lease right-of-use assets 717 Goodwill 48 Other assets – long term 73 Assets of discontinued operations – long-term 1,574 Total assets of discontinued operations $ 2,383 Liabilities Accounts payable $ 129 Accrued liabilities 50 Accrued payroll 52 Contract liabilities, current 475 Operating lease liabilities, current 194 Current portion of long-term debt, net of unamortized discounts and debt issuance costs 11 Liabilities of discontinued operations – current 911 Contract liabilities – long term 34 Operating lease liabilities – long term 553 Liabilities of discontinued operations – long-term 587 Total liabilities of discontinued operations $ 1,498

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2022
Going Concern [Abstract]
GOING CONCERN	NOTE 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 unaudited condensed consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the nine months ended September 30, 2022, the Company used cash flows in operating activities of $10.7 million, and at September 30, 2022 had cash of $0.6 million, had an accumulated deficit of $257.4 million, and had a working capital deficit of $10.5 million. The Company’s fiscal operating results, accumulated deficit and working capital, among other factors, raise substantial doubt about the Company’s ability to continue as a going concern. Based on current cash on hand and subsequent activity as described herein (see Note 21 – Subsequent Events – Business Developments and Debt and Equity Developments ), Subsequent Events – Business Developments Subsequent Events – Nasdaq Compliance Developments . 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. If the Company is not able to obtain additional financing on a timely basis, it may have to delay vendor payments and/or initiate cost reductions, which would have a material adverse effect on its business, financial condition and results of operations, and ultimately, it could be forced to discontinue operations, liquidate assets and/or seek reorganization under the U.S. bankruptcy code.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 5 REVENUE The following table is a summary of the Company’s timing of revenue recognition for the three and nine months ended September 30, 2022 and 2021: For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Timing of revenue recognition: Services and products transferred at a point in time $ 3,756 $ 3,079 $ 7,748 $ 6,306 Services and products transferred over time 40 189 189 464 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770 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 three and nine months ended September 30, 2022 and 2021: For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Revenue by products and services: Products $ 3,756 $ 3,000 $ 7,748 $ 5,671 Services 40 268 189 1,099 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770 Revenue by geographic destination consisted of the following for the three and nine months ended September 30, 2022 and 2021: For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Revenue by geography: North America $ 3,796 $ 2,818 $ 7,289 $ 4,903 International - 450 648 1,867 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770 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 September 30, 2022 and December 31, 2021, 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 thousands) Total Balance at December 31, 2021 $ 3,415 New invoices not yet earned 1,880 Old invoices earned (1,111 ) Balance at September 30, 2022 $ 4,184

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2022
Earnings (Loss) Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 6 EARNINGS (LOSS) PER SHARE The Company accounts for earnings or loss per share pursuant to Accounting Standards Codification (“ASC”) 260, Earnings Per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options, restricted stock awards and warrants for each period. There were no adjustments to net loss, the numerator, or the denominator for purposes of computing basic earnings per share. 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 anti-dilutive in periods of net loss attributable 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 attributable 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 September 30, 2022 and 2021, respectively: September 30, 2022 2021 Options 35,594 33,202 Unvested restricted stock 333 3,285 Warrants 116,416 7,754 Convertible notes 40,518 48,358 192,861 92,599

Cash, Cash Equivalents, and Res

Cash, Cash Equivalents, and Restricted Cash	9 Months Ended
	Sep. 30, 2022
Cash, Cash Equivalents, and Restricted Cash [Abstract]
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	NOTE 7 CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash, cash equivalents and restricted cash consisted of the following as of September 30, 2022, and December 31, 2021: (Amounts in thousands) September 30, December 31, Cash and cash equivalents $ 536 $ 1,596 Restricted cash 35 277 Total $ 571 $ 1,873 Cash, cash equivalents, and restricted cash are represented by operating accounts or money market accounts maintained with insured financial institutions, including cash equivalents, defined as all short-term, highly-liquid investments with maturities of three months or less when purchased. The Company had no cash equivalents as of September 30, 2022 and December 31, 2021, respectively. During the nine months ended September 30, 2022, restricted cash decreased by $242,000, including $195,000 of restricted cash which was released upon the sale of a building. The remainder of the restricted cash will be released as overseas leases expire in January and July of 2023. See Note 11 – Property and Equipment, Net

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2022
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 8 ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following as of September 30, 2022 and December 31, 2021: (Amounts in thousands) September 30, December 31, Accounts receivable $ 4,013 $ 2,391 Less: allowance for doubtful accounts (1,214 ) (1,015 ) Total accounts receivable, net $ 2,799 $ 1,376 Bad debt expense totaled $0.1 million and $0.2 million, respectively, for the three and nine months ended September 30, 2022, compared to $0.0 million and $0.2 million for the three and nine months ended September 30, 2021, respectively.

Inventory, Net

Inventory, Net	9 Months Ended
	Sep. 30, 2022
Inventory, Net [Abstract]
INVENTORY, NET	NOTE 9 INVENTORY, NET Inventory consisted of the following as of September 30, 2022 and December 31, 2021: (Amounts in thousands) September 30, December 31, Raw materials $ 6,061 $ 6,587 Work in progress 821 1,202 Finished goods 990 3,592 Total inventory 7,872 11,381 Reserve (855 ) (1,132 ) Total inventory, net $ 7,017 $ 10,249 The Company maintains a perpetual inventory system which is supplemented by periodic reviews of inventory quantities on hand. The Company 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.

Prepaid Expenses

Prepaid Expenses	9 Months Ended
	Sep. 30, 2022
Prepaid Expenses [Abstract]
PREPAID EXPENSES	NOTE 10 PREPAID EXPENSES Prepaid expenses consisted of the following as of September 30, 2022 and December 31, 2021: (Amounts in thousands) September 30, December 31, Prepaid products and services $ 4,804 $ 6,840 Prepaid rent and security deposit 30 96 Total prepaid expenses $ 4,834 $ 6,936

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 11 PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following as of September 30, 2022 and December 31, 2021: (Amounts in thousands) September 30, December 31, Shop machinery and equipment $ 2,125 $ 10,103 Computers and electronics 993 1,436 Office furniture and fixtures 317 744 Leasehold improvements 297 543 Building - 4,801 Land - 1,330 Building improvements - 755 Total property and equipment 3,732 19,712 Less: accumulated depreciation (2,433 ) (10,960 ) Total property and equipment, net $ 1,299 $ 8,752 On January 31, 2022, the Company sold its Tucson, Arizona office building (the “Tucson Building”) for $15.8 million of cash. The Tucson Building had a carrying value of $6.7 million, including the $4.8 million cost basis of the building, the $1.3 million cost basis of the land, and the $0.8 million related to building improvements, partially offset by $0.2 million of accumulated depreciation. The Company recognized an $8.4 million gain on sale of assets, which is net of $0.7 million of related transaction costs. See Note 13 – Leases During the nine months ended September 30, 2022, the Company derecognized the property and equipment in connection with the following transactions (see Note 20 – Other Business Developments a) Sale of DragonWave-X Canada, Inc. assets – gross assets of $8.5 million with a net book value of $0.0 million; b) Abandonment of Tucson Building lease – gross assets of $0.6 million with a net book value of $0.1 million; and c) Transfer of Innovation Digital, LLC assets – gross assets of $0.1 million with a net book value of $0.1 million. The Company recognized $0.1 million and $0.8 million of depreciation expense for the three and nine months ended September 30, 2022, respectively, compared to $0.4 million and $0.9 million of depreciation expense for the three and nine months ended September 30, 2021, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 12 GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill activity during the nine months ended September 30, 2022 was as follows: (Amounts in thousands) Total Balance at December 31, 2021 $ 37,943 Derecognition (710 ) Impairments (7,200 ) Balance at September 30, 2022 $ 30,033 The following table sets forth the net carrying amount activity of the Company’s intangible assets for the nine months ended September 30, 2022. (Amounts in thousands) Technology Intellectual Software Total Net balance at December 31, 2021 $ 14,196 $ 591 $ 673 $ 15,460 Sale of assets (580 ) - - (580 ) Impairments (7,485 ) - - (7,485 ) Amortization (846 ) (45 ) (51 ) (942 ) Net balance at September 30, 2022 $ 5,285 $ 546 $ 622 $ 6,453 On June 23, 2022, the Company executed an agreement to return fifteen patents and five pending or provisional patents to the former owners of Innovation Digital, LLC (“Innovation Digital”) which resulted in the derecognition of goodwill and intangible assets shown in the tables above. See Note 20 – Other Business Developments As of June 30, 2022, the Company determined that it was more likely than not that certain reporting unit’s fair value was below their reporting unit’s carrying amount due to a decline in the Company’s market capitalization. Accordingly, it was necessary to perform interim impairment testing as of June 30, 2022. During the three and six months ended June 30, 2022, the Company, utilizing a 10% revenue growth rate and a weighted-average cost of capital range of 13-25%, recorded an impairment charge for goodwill in the amount of $7.2 million and an impairment charge for other definite-lived intangible assets of $7.5 million. The Company calculates the estimated fair value of a reporting unit and the definite-lived intangible assets using the income approach and compares it to the carrying value. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. There are inherent uncertainties related to these factors and management’s judgment in applying them to the analysis of goodwill impairment. During the three and nine months ended September 30, 2022, the Company recorded amortization expense of intangible assets of $0.2 million and $0.9 million, respectively. During the three and nine months ended September 30, 2021, the Company recorded amortization expense of intangible assets of $3.2 million and $6.5 million, respectively. 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- Technology 9.51 years Intellectual property 9.75 years Software 9.75 years All intangible assets 9.56 years As of September 30, 2022, 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 thousands) Estimated 2022 $ 172 2023 688 2024 688 2025 688 2026 688 Thereafter 3,529 All intangible assets $ 6,453 As part of the Company’s restructuring, commencing January 1, 2023, the Company is integrating its previously separate reporting units, including employing a single integrated sales function, and the Chief Executive Officer intends to manage the Company and make decisions based on the Company’s consolidated operating results. Out-of-Period Adjustment (Error Correction) During the review of the Company’s condensed consolidated financial statements for the three and nine month periods ended September 30, 2022, the Company identified a $1,090,000 overstatement of intangible asset impairment expense and a $406,000 understatement of intangible asset amortization expense (included in depreciation and amortization) during the three and six months ended June 30, 2022, which resulted in a $684,000 understatement of intangible assets, net as of June 30, 2022. Based on management’s evaluation of the SEC Staff’s Accounting Bulletins Nos. 99 (“SAB 99”) and 108 (“SAB 108”) and interpretations therewith, the Company concluded that the aforementioned error was not material to the Company’s previously filed consolidated financial statements for the three and six months ended June 30, 2022. This is further supported by the fact that the impacted income statement accounts are of a non-cash nature, do not impact Adjusted EBITDA (earnings before income tax, depreciation and amortization, impairment expense and stock-based compensation), and would not likely have materially impacted a reasonable investor’s opinion of the Company’s financial condition and results of operations. Because the correction of these errors was not deemed to be material to the results for the three and six months ended June 30, 2022, to correct these errors, the Company recorded the corrections as out-of-period adjustments in the three-month period ended September 30, 2022. See the table below for details of the correction: For the Three Months Ended For the Nine Months Ended September 30, 2022 September 30, 2022 Before Adjustment As Reported Before Adjustment As Reported Depreciation and amortization $ 296 $ 406 $ 702 $ 1,705 $ - $ 1,705 Impairment $ - $ (1,090 ) $ (1,090 ) $ 14,685 $ - $ 14,685 Loss from continuing operations $ (1,272 ) $ (684 ) $ (1,956 ) $ (40,316 ) $ - $ (40,316 ) Basic and diluted net loss per share: - from continuing operations $ (1.51 ) $ (2.21 ) $ (45.92 ) $ (45.92 )

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
LEASES	NOTE 13 LEASES Operating Leases The Company has operating leases for office, manufacturing and warehouse space, along with office equipment. The carrying values of operating lease right-of-use (“ROU”) assets and operating lease liabilities as of September 30, 2022 and December 31, 2021 were as follows: September 30, December 31, (Amounts in thousands) 2022 2021 Operating lease ROU assets $ 1,183 $ 3,000 Operating lease liability $ 11,573 $ 3,126 On February 1, 2022, the Company entered into a lease agreement with the new owners of the Tucson Building (see Note 11 – Property and Equipment, Net) In May 2022, the Company abandoned its lease of the Tucson Building after previously defaulting on the lease. In June 2022, ComSovereign Corp. abandoned its Dallas, TX office lease and VEO Photonics, Inc. abandoned its San Diego, CA office lease. In July 2022, the Company abandoned its Chantilly, VA office lease. In connection with the lease abandonments for the three and nine months ended September 30, 2022, the Company recognized a $0.3 million and $11.6 million loss due to the write-offs of the ROU-assets and other abandoned assets and applied its security deposit assets against its operating lease liabilities, respectively. Other information related to the Company’s operating leases are as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Operating lease cost $ 64 $ 343 $ 1,152 $ 595 Short-term lease cost $ 13 $ 63 $ 41 $ 102 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 197 $ 339 $ 714 $ 598 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company’s operating leases as of September 30, 2022, and December 31, 2021: September 30, December 31 (Amounts in thousands) 2022 2021 Weighted average remaining lease term 8.8 years 5.4 years Weighted average discount rate 5.55 % 5.97 % 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 September 30, 2022: Operating (Amounts in thousands) Leases 2022 $ 581 2023 2,026 2024 1,768 2025 1,625 2026 1,386 Thereafter 8,286 Total minimum lease payments 15,672 Less: effect of discounting (4,099 ) Present value of future minimum lease payments 11,573 Less: current obligations under leases (991 ) Long-term lease obligations $ 10,582

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 14 DEBT Debt consisted of the following as of September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 (Amounts in thousands) Note Original Amount Interest Amount Interest Secured Notes Payable Secured senior convertible note payable A 5/27/23 $ 2,961 6.0 % $ 6,417 6.0 % Secured senior convertible note payable B 8/25/23 2,787 6.0 % 4,833 6.0 % Secured senior convertible note payable C 7/29/23 26 15.0 % - 0.0 % Secured note payable D 11/26/21 500 9.0 % 1,000 9.0 % Secured note payable E 1/29/22 - 0.0 % 5,205 >8% or Libor +6.75% Total secured notes payable 6,274 17,455 Notes Payable Notes payable F 3/31/23 100 3.0 % - 3.0 % Notes payable G 7/29/22 550 0.0 % - 0.0 % PPP loans H 5/5/22 - 1.0 % 2 1.0 % SBA loan I 5/15/50 150 3.8 % 150 3.8 % Total notes payable 800 152 Convertible Notes Payable Convertible note payable J 6/3/22 - 5.0 % 600 5.0 % Convertible note payable K 1/29/26 11,150 3.3 % 11,150 1.0 % Total convertible notes payable 11,150 11,750 Total debt 18,224 29,357 Less: unamortized discounts and debt issuance costs (1,748 ) (3,518 ) Total long-term debt, less discounts and debt issuance costs 16,476 25,839 Less: current portion of long-term debt (11,091 ) (13,566 ) Debt classified as long-term debt $ 5,385 $ 12,273 Lind Debt For Notes A and B (the “Original Lind Debt”), on or about April 15, 2022, as a result of the Company not filing its Annual Report on Form 10-K for the year ended December 31, 2021 on a timely basis, the Original Lind Debt entered into default, which resulted in a 5% or $0.4 million increase in the principal value, pursuant to the terms of the Original Lind Debt. The default also enabled the note holders, upon notice to the Company, to periodically convert a portion of the associated principal and accrued interest into common stock at a 20% discount to the three lowest daily volume-weighted-average-prices during the prior twenty trading days (“Note Holder Conversions”). For the Original Lind Debt, during the nine months ended September 30, 2022, the principal amount was reduced by an aggregate of $5.5 million, which was comprised of (a) a reduction of an aggregate of $1.9 million (plus interest) due to pre-default scheduled cash payments; (b) a reduction of an aggregate of $1.9 million (plus interest) due to pre-default scheduled equity payments (at the Company’s discretion, in lieu of cash) comprising 35,300 shares of common stock; (c) an increase of an aggregate of $0.4 million (as discussed above) due to the debt’s contractual default provisions; and (d) a reduction of an aggregate of $2.1 million of principal due to Note Holder Conversions into an aggregate of 211,227 shares of the Company’s common stock. See Note 21 – Subsequent Events Debt and Equity Developments For Note C, on July 29, 2022, the Company sold a promissory note in the principal amount of $26,250 to the Company’s senior secured lenders. This note bears interest at 15% per annum and is due July 29, 2023. Other Debt For Note D, during the nine months ended September 30, 2022, past due principal of $0.5 million was repaid in cash. For Note E (the Tucson building mortgage), during the nine months ended September 30, 2022, the principal of $5.2 million was repaid in cash from the proceeds of the January 31, 2022 building sale. For Note F, on April 1, 2022, the Company entered into a note agreement with a related party who is an Executive Officer of the Company for cash proceeds of $100,000 with a maturity date of March 31, 2023 and an interest rate of 3%. As of September 30, 2022, the proceeds were recorded as a related party note in current liabilities. For Note G, on or about April 29, 2022, the Company sold an original issue discount note with a face value of $550,000 to an investor for the purchase price of $500,000. This note was due approximately July 29, 2022 and bears a default rate of 12% after the maturity date. On July 26, 2022, the Company received notice from the promissory note holder that the promissory note in the principal amount of $550,000 was due. As of the date of this filing, this note remains outstanding. On May 9, 2022, in connection with the note issuance, the Company issued 2,400 shares of common stock to an advisor pursuant to an advisory agreement dated April 29, 2022. For Note H, during the nine months ended September 30, 2022, principal of $2,000 was repaid in cash. For Note I, during the nine months ended September 30, 2022, no principal was repaid (but interest of $10,000 was paid in cash). For Note J, on June 23, 2022, the Company reached an agreement to cancel the note comprised of principal of $600,000 and interest of $40,000 in exchange for the return of certain patents. See Note 20 – Other Business Developments For Note K, on May 24, 2022, the Company received notice from counsel for holders of $11.2 million of convertible promissory notes issued in connection with the acquisition of Fastback that the Company had failed to file its Annual Report on Form 10-K in a timely manner, as required by the terms of the convertible promissory notes. While the note holders have the right to accelerate the maturity of the principal, the notice simply indicated that the holders were reserving their rights. As of September 30, 2022, an aggregate of $1.3 million of principal is classified as long-term debt pursuant to post-September 30, 2022 conversions of principal and accrued interest into 280,625 shares of the Company’s common stock, pursuant to a limited time offer. See Note 21 – Subsequent Events – Debt and Equity Developments Future maturities contractually required by the Company under debt obligations are as follows as of September 30, 2022: (Amounts in thousands) Total Remaining 2022 $ 14,195 2023 100 2024 - 2025 - 2026 - Thereafter 3,929 Total $ 18,224 During the three and nine months ended September 30, 2022, the Company recognized $0.4 million and $2.6 million of interest expense in connection with the aforementioned indebtedness, which includes the $0.4 million Lind Debt default charge during both periods. During the three and nine months ended September 30, 2021, the Company recognized $0.7 million and $1.7 million of interest expense in connection with the aforementioned indebtedness.

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 15 STOCKHOLDERS’ EQUITY See Note 14 – Debt Subsequent Events – Debt and Equity Developments Preferred Stock – Liquidation Preference Upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, before any distribution or payment shall be made to holders of shares of our common stock or any other class or series of our capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, junior to the Series A Cumulative Redeemable Perpetual Preferred Stock (the “Series A Preferred Stock”), holders of shares of Series A Preferred Stock will be entitled to be paid out of our assets legally available for distribution to our stockholders, after payment of or provision for our debts and other liabilities and any class or series of our capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up of our affairs, senior to the Series A Preferred Stock, a liquidation preference of $25.00 per share of the Series A Preferred Stock (approximately $8.0 million), plus an amount equal to any accrued and unpaid dividends (whether or not authorized or declared) up to, but excluding, the date of payment. If, upon our voluntary or involuntary liquidation, dissolution or winding up, our available assets are insufficient to pay the full amount of the liquidating distributions on all outstanding shares of Series A Preferred Stock and the corresponding amounts payable on all shares of each other class or series of capital stock ranking, as to rights upon liquidation, dissolution or winding up, on parity with the Series A Preferred Stock in the distribution of assets, then holders of shares of Series A Preferred Stock and each such other class or series of capital stock ranking, as to rights upon any voluntary or involuntary liquidation, dissolution or winding up, on parity with the Series A Preferred Stock will share ratably in any distribution of assets in proportion to the full liquidating distributions to which they would otherwise be respectively entitled. Dividends During the three and nine months ended September 30, 2022, the Company recorded $184,992 and $493,312, respectively, of dividends paid or payable to the holders of the 9.25% Series A Preferred Stock. On or about May 25, 2022, the Company announced that it had suspended the payment of dividends on the Series A Preferred Stock to preserve cash. Since June 20, 2022, dividends on the Series A Preferred Stock are accruing at the rate of approximately $61,664 per month. The total arrearage on the date of filing for the accrued dividends is approximately $554,976.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 16 SHARE-BASED COMPENSATION Restricted Stock Awards A summary of the restricted stock unit (“RSU”) activity during the nine months ended September 30, 2022 is presented below: Weighted- Average Number of Grant RSU’s Per Share RSU’s non-vested – January 1, 2022 1,333 $ 348 Forfeited (667 ) 246 Vested (333 ) 450 RSU’s non-vested – September 30, 2022 333 $ 450 During the three and nine months ended September 30, 2022, the Company recognized $(58,146) and $98,850, respectively, of share-based compensation expense associated with RSUs. During the three and nine months ended September 30, 2021, the Company recognized $60,331 and $180,993, respectively, of share-based compensation expense associated with RSUs. Compensation expense related to RSUs is recorded in general and administrative expense in the condensed consolidated statement of operations. As of September 30, 2022, there was $50,002 of unrecognized stock-based compensation expense related to RSUs that will be recognized over the weighted average remaining vesting period of 0.32 years. Stock Options There were no stock options issued during the three and nine months ended September 30, 2022. The following table summarizes the assumptions used to estimate the fair value of options granted during the nine months ended September 30, 2021. For the Nine Months Ended September 30, 2022 2021 Expected dividend yield N/A 0.00% Expected volatility N/A 46.50 – 53.02% Risk-free interest rate N/A 0.48 – 0.89% Expected life of options N/A 3.00 – 5.00 years The following table presents stock option activity for the nine months ended September 30, 2022: Weighted Weighted Average Average Aggregate Number of Exercise Price Contractual Intrinsic Options Per Share Life in Years Value Outstanding – December 31, 2021 70,405 $ 233 Exercised (2,098 ) 15 Cancelled or Expired (32,713 ) 243 Outstanding – September 30, 2022 35,594 $ 237 3.02 - Exercisable – September 30, 2022 18,096 $ 199 2.54 - The following table presents information related to stock options as of September 30, 2022: Options Outstanding Options Exercisable Weighted Average Exercise Outstanding Remaining Exercisable Per Share Options In Years Options $ 0.01 - $ 50.00 - - - $ 50.01 - $100.00 5,688 2.77 5,688 $ 100.01 - $ 150.00 - - - $ 150.01 - $ 200.00 2,900 0.25 2,900 $ 200.01 - $ 250.00 - - - $ 250.01 - $ 300.00 25,412 3.37 8,575 $ 300.01 - $ 350.00 1,594 3.19 933 35,594 2.54 18,096 The Company recognized $(40,983) and $736,869 of share-based compensation expense related to options for the three and nine months ended September 30, 2022, respectively, compared to $470,891 and $822,903 of share-based compensation expense related to options for the three and nine months ended September 30, 2021, respectively. Compensation expense related to stock options is recorded in general and administrative expense in the condensed consolidated statement of operations. At September 30, 2022, the Company had $432,787 of unrecognized compensation expense related to options. Warrants All warrants are valued utilizing the Black-Scholes pricing model using the assumptions listed below. There were no warrants issued during the three and nine months ended September 30, 2022. The weighted average grant date fair value of all warrants issued during the nine months ended September 30, 2021 was $132.76 per share. The following tables summarize the assumptions used to estimate the fair value of warrants granted during the nine months ended September 30, 2022 and 2021: For the Nine Months Ended September 30, 2022 2021 Expected dividend yield N/A 0% Expected volatility N/A 39.94 – 46.33% Risk-free interest rate N/A 0.42- 0.81% Contractual life of warrants N/A 5.0 years The following table presents activity for the nine months ended September 30, 2022: Weighted- Weighted- Average Average Number of Exercise Price Contractual Warrants Per Share Life in Years Outstanding – December 31, 2021 128,316 $ 372 Forfeited or Expired (11,900 ) 212 Outstanding – September 30, 2022 116,416 $ 389 3.38 Exercisable – September 30, 2022 116,416 $ 389 3.38 The following table presents information related to warrants as of September 30, 2022: Warrants Outstanding Warrants Exercisable Weighted Average Exercise Outstanding Remaining Exercisable Per Share Warrants In Years Warrants $ 0.01 - $ 1.00 5,602 2.77 5,602 $ 1.01 - $ 2.00 - - - $ 2.01 - $ 3.00 33,827 0.46 33,827 $ 3.01 - $ 4.00 333 46.49 333 $ 4.01 - $ 5.00 72,853 0.21 72,853 $ 5.01 - $ 6.00 3,801 4.08 3,801 116,416 3.38 116,416

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 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. On January 27, 2022, a former employee filed suit against the Company in the Tulsa County Oklahoma District Court, Case No. CJ-2022-00221. The plaintiff has alleged that she was entitled to six months of severance pay after her employment contract was not renewed, and that her option agreements did not expire thirty days after cessation of her employment, and claims she is owed approximately $75,000 in severance and $250,000 in damages for her options. The Company filed an Answer on or about March 18, 2022. No due dates have been set. The Company disputes the plaintiff’s allegations, has not accrued for any contingent losses, and intends to vigorously defend the lawsuit. On June 16, 2022, the Company received notice from certain former shareholders of SAGUNA claiming breaches of the SAGUNA stock purchase agreement and claiming that all of the former shareholders of SAGUNA have suffered damages totaling approximately $13.9 million, which they calculated as the value related to the consideration issued to those former shareholder for the acquisition of SAGUNA. The Company denies those claims and has not accrued for any contingent loss. However, the Company may face legal claims or proceedings regarding those claims. By notice dated July 14, 2022, the Company received notice from a distributor that has a distribution agreement with InduraPower claiming that InduraPower, and the Company as guarantor, has breached the distribution agreement, and are claiming approximately $2.0 million in damages, which includes a claim for $0.5 million of foregone profit, which is not accrued because the Company denies that claim. The Company had received $1.5 million in cash as a deposit against future product deliveries, of which $0.2 million has been recognized as revenue (resulting from product deliveries) through September 30, 2022 and the other $1.3 million is included in contract liabilities – current in the September 30, 2022 balance sheet. On or about July 17, 2022, the former employees of SKS filed an insolvency request against SKS in the Nazareth District Court, Israel, No. 35035-06-22. The action represents $400,000 of claims of the former employees, which were fully accrued as of September 30, 2022. The claims of the former employees were resolved pursuant to the SKS Sale Agreement and the action was dismissed on or about January 9, 2023. See Note 21 – Subsequent Events Business Developments On or about July 28, 2022, a former employee filed suit against the Company, Dustin McIntire, and Daniel Hodges in the San Diego County California Superior Court, Case No. 37-2022-00028083-CU-BC-CTL (“RVI Claim #1”). The plaintiff alleged that his wages were not paid, that he was constructively discharged, that the Company failed to issue him stock options, and that he is owed future amounts. He c laimed damages of no less than $238,000. As of September 30, 2022, the Company had accrued for the wage claims for services provided of $119,000 but had not accrued for the claims associated with future services. On December 29, 2022, the Company resolved this lawsuit. See Not Subsequent Events Business Developments On or about August 22, 2022, two former Fastback employees filed suit against the Company, DragonWave and Fastback in the Alameda County Superior Court, California, Case No. 22CV016666. The plaintiffs allege that their payroll was late and that the Company failed to make one payroll, failed to timely pay wages three times, failed to pay accrued vacation time, and owes penalties under California law. Each plaintiff claimed damages of no less than $66,500. The Company has accrued for the wage claims for services provided but has not accrued for penalties. The Company filed an Answer on or about October 6, 2022 and the Company submitted initial responses to the plaintiff’s discovery requests prior to the December 22, 2022 deadline. The Company disputes certain allegations of the plaintiff and intends to vigorously defend the lawsuit. On or about August 23, 2022, a former employee filed suit against the Company in the Clark County District Court, Nevada, Case No. 3 A-22-857361-C (“RVI Claim #2”). The plaintiff alleged that his wages were not paid, that he was constructively discharged, that the Company failed to issue him stock options, and that he is owed future amounts. He claimed damages of no less than $184,000. As of September 30, 2022, the Company had accrued for the wage claims for services provided of $8,000 but Subsequent Events Business Developments On or about September 20, 2022, the Company was served with a suit that was filed on or about May 27, 2022 by the holder of a Transform-X Inc. (“Transform-X”) promissory note, suing the Company, Daniel Hodges, and Transform-X in the Richland County Court of Common Pleas, South Carolina, Case No. 2022CP4002806. The plaintiff alleges that for $125,000 he purchased an 8% promissory note in 2018 from Transform-X which has not been paid. Plaintiff alleges that the Company is also liable under the Transform-X promissory note. This lawsuit was removed to the United States District of South Carolina, Civil Action No.:3:22-cv-03645-MGL. The Company filed an Answer on or about October 27, 2022 and a proposed discovery and scheduling order was submitted on November 30, 2022. Some discovery responses are due on or about February 28, 2022. The Company strongly disputes the plaintiff’s allegations, has not accrued for any contingent losses, and intends to vigorously defend the lawsuit. See Note 21 – Subsequent Events – Litigation, Claims and Contingencies Developments

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2022
Concentrations [Abstract]
CONCENTRATIONS	NOTE 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 September 30, 2022, accounts receivable from three customers comprised an aggregate of approximately 64% of the Company’s total trade accounts receivable, and none of these balances were characterized as uncollectible. In addition, for the three months ended September 30, 2022, revenue from two customers individually exceeded 10% of revenue and, in total, comprised approximately 75% of the Company’s total revenue. For the nine months ended September 30, 2022, revenue from one customer individually exceeded 10% of revenue and, in total, comprised approximately 28% of the Company’s total revenue. For the three and nine months ended September 30, 2021, there were no customers that individually exceeded 10% of the Company’s total revenue. At September 30, 2022, accounts payable from one vendor accounted for 19% of the Company’s total expenses.

Business Acquisitions

Business Acquisitions	9 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
BUSINESS ACQUISITIONS	NOTE 19 BUSINESS ACQUISITIONS During 2021, the Company completed the acquisitions of Fastback Networks, a telecommunications provider, Sky Sapience Ltd., a tethered drone provider, Rvision, Inc., a video and communications developer, Innovation Digital, a developer of signal processing solutions, RF Engineering and Energy Resource, an antenna and accessories provider, and SAGUNA Networks, a software developer to expand the Company’s product offerings and developments. The following information represents the unaudited pro forma combined results of operations, giving effect to the acquisitions as if they occurred at the beginning of the period ended September 30, 2021. For the Three Months Ended For the Nine Months Ended (Amounts in thousands) September 30, 2021 September 30, 2021 Revenue $ 3,313 $ 7,728 Net loss $ (11,666 ) $ (39,730 ) Basic and diluted loss per common share $ (14.84 ) $ (51.93 ) Weighted-average common shares outstanding 785,893 $ 765,033

Other Business Developments

Other Business Developments	9 Months Ended
	Sep. 30, 2022
Other Business Developments Abstract
OTHER BUSINESS DEVELOPMENTS	NOTE 20 OTHER BUSINESS DEVELOPMENTS Executive Officer and Board of Director Developments On April 21, 2022, the Company’s Chief Financial Officer resigned from the Company for personal family commitments. On May 2, 2022, a member of the Board of Directors of the Company (the “Board”) announced their resignation from the Board and all committees thereof, effective immediately. The resignation allowed that former member of the Board to focus on personal and other professional commitments. On September 1, 2022, the Company’s then Chief Executive Officer and the Company’s then President resigned from the Company as part of the Company’s ongoing transition. David A. Knight was appointed Interim Chief Executive Officer by the Board. Business Developments Commencing in May 2022, the Company embarked on a reduction of over 70% of overhead and personnel costs through the divestment of non-core assets in favor of a refocus on our true core competencies in 5G and beyond technology. In May 2022, InduraPower idled the employees. On May 23, 2022, a third party acquired certain assets and employees from the Canadian subsidiary of DragonWave-X, LLC (“DragonWave Canada”), in return for assuming DragonWave Canada’s potential employment liabilities and assuming DragonWave Canada’s lease in Kanata, Ontario, Canada, through an Asset Purchase Agreement. The Company recognized a $2.0 million loss on the aforementioned sale. In June 2022, the Company idled the employees of SAGUNA Networks Ltd. (“SAGUNA”), Sky Sapience Ltd. (“SKS”) and VEO Photonics, Inc. (“VEO”). On June 23, 2022, the Company reached an agreement to return fifteen patents and five pending or provisional patents to the former owners of Innovation Digital, LLC (“Innovation Digital”), resulting in the derecognition of an outstanding promissory note of an aggregate $640,000, comprised of $600,000 of principal and $40,000 of interest, the return of 5,000 shares of common stock, and the waiver of certain severance payments. The Company recognized a $0.6 million loss on the aforementioned sale.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 SUBSEQUENT EVENTS Executive Officer and Board of Director Developments On October 10, 2022, a member of the Board announced their resignation from the Board and all committees thereof. The resignation allowed that former member of the Board to focus on personal and other professional commitments. On November 23, 2022, the Board appointed David A. Knight as the Company’s Chief Executive Officer, President, Acting Principal Financial and Accounting Officer, and a Director of the Board. Mr. Knight is entitled to receive (i) an annual base salary of $180,000 which will be increased to $250,000 upon the Board’s Compensation Committee’s determination of adequate funding; (ii) eligibility to participate in a cash bonus program for meeting quarterly and annual goals, milestones, and metrics, as established by the Compensation Committee; (iii) eligibility to receive grants under the terms of the Company’s 2020 Long-Term Incentive Plan; (iv) the right to participate in all benefit plans offered to the Company’s senior executive officers; and (v) severance payments of three months of salary, benefits, and prorated bonus (the “Severance”) if terminated without cause before completion of one year of service, and six months of Severance if terminated without cause after reaching one year of service. Business Developments On December 21, 2022, the Company entered into a Share Purchase Agreement (the “SKS Sale Agreement”) with Titan Innovations Ltd., an Israeli corporation (“Titan”), pursuant to which we agreed to sell our Israel-based tethered drone unit Sky Sapience Ltd. (“SKS”) to Titan. The total consideration for the sale is $1.8 million. From that consideration, the first two tranches totaling $750,000 would be utilized to eliminate outstanding liabilities and debt of SKS. Post-closing, the next tranche of $450,000 would be paid to the Company, less any remaining SKS outstanding liabilities and debt. The final $600,000 is due to be paid within two years of closing, subject to potential reductions for further claims of SKS debt, which are capped at $300,000. The SKS Sale Agreement contains closing conditions and there are no assurances that the transaction will close. On December 29, 2022, the Company entered into a Settlement Agreement (“Settlement Agreement”) to resolve RVI Claim #1 and RVI Claim #2 (see the Litigation, Claims and Contingencies Developments In January 2023, the Company idled the employees of RF Engineering & Energy Resource, LLC. Debt and Equity Developments Subsequent to September 30, 2022 and through the filing date of this Form 10-Q, there were Note Holder Conversions of $5.6 million of Original Lind Debt principal and $0.1 million of related interest into an aggregate of 1,310,911 shares of the Company’s common stock. As of the filing date, the remaining combined principal and interest balance of the Lind Debt was approximately $230,000. On October 17, 2022, the Company sold a promissory note in the principal amount of $367,500 to the Company’s senior secured lenders. This note bears interest at 6% per annum, is due October 17, 2023, and is secured by the August 25, 2021 Amended and Restated Security Agreement between the Company and its senior secured lenders. On November 8, 2022, the Company sold a promissory note in the principal amount of $262,500 to the Company’s senior secured lenders for proceeds of $250,000. That note bears interest at 6% per annum, is due November 8, 2023, and also is secured by the August 25, 2021 Amended and Restated Security Agreement between the Company and its senior secured lenders. On or about December 8, 2022, the Company canceled 667 shares of outstanding common stock due to the non-vesting of certain restricted stock awards. On January 17, 2023 and February 1, 2023, the Company sold unsecured promissory notes in the principal amounts of $90,000 and $80,000, which are due on or before July 30, 2023 and July 31, 2023, respectively. Of the $90,000 of proceeds from the first note, usage of $88,000 is restricted to make interest payments due to certain holders of outstanding convertible debentures dated January 29, 2021 (Note K – see Note 14 – Debt During January 2023, pursuant to a limited time offer, certain Note K convertible note holders agreed to amend their note and convert an aggregate of $1.3 million principal of their notes and $0.3 million of accrued interest into 280,625 shares of the Company’s common stock. Litigation, Claims and Contingencies Developments On or about November 14, 2022, an intellectual property law firm filed suit against the Company in the United States District Court for the Southern District of California, San Diego. The plaintiff alleges that they performed work for the Company and its subsidiaries subsequent to September 30, 2022 and are owed approximately $75,000, which was fully accrued as of September 30, 2022. On or about November 15, 2022, the Company resolved the claims of former employees of SAGUNA who had, on or about July 17, 2022, filed an insolvency request against SAGUNA in the Nazareth District Court, Israel, No. 27624-07-22. The approximately $200,000 of claims of the former employees, which were fully accrued as of September 30, 2022, were resolved and the action was dismissed on or about November 17, 2022. On or about January 10, 2023, a recruiting and staffing company obtained a default judgment against the Company in County Court, Collin County, Texas, Case No. 004-01539-2022, for principal of $134,650, prejudgment interest of $4,542, court costs of $425, attorney’s fees of $6,300, and post judgment interest at 7%. The Company had accrued for the claims for services provided, but had not accrued for interest, court costs or attorney’s fees. The judgment holder obtained a garnishment order against Company banking accounts. On January 9, 2023, a former employee of a subsidiary of InduraPower, filed suit against COMSovereign, Daniel Hodges, and David Knight, in the Pima County Superior Court, Arizona, Case No. C20230116. The plaintiff has alleged that he is owed for unpaid minimum wages and overtime wages, breach of employment contract, retaliatory termination, and alleges an unspecified amount of damages. COMSovereign strongly disputes plaintiff’s allegations, has not accrued for the claim, and intends to vigorously defend the lawsuit. Nasdaq Compliance Developments As previously disclosed in the Company’s Form 10-K filed on August 16, 2022, and in subsequent Form 8-K filings, the Company is not in compliance with Nasdaq Listing Rule 5550(a)(2), the $1.00 minimum closing bid price requirement (“minimum bid price”) due to the price of the Company’s common stock. Additionally, because the Company was late with filing its Quarterly Reports on Form10-Q for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022 (collectively the “Delinquent Reports”), the Company was not in compliance with Nasdaq Listing Rule 5250(c)(1), which requires listed companies to timely file all required periodic financial reports (“filing requirements”) with the Securities and Exchange Commission (“SEC”). On November 17, 2022, a hearing was held before the Nasdaq Hearings Panel (the “Panel”) regarding the Company’s request for continued listing on The Nasdaq Capital Market of the Company’s common stock and additional time to regain compliance with Nasdaq Listing Rules. On November 29, 2022, the Panel issued its determination, granting the Company’s request for the continued listing of the Company’s common stock, subject to evidencing compliance with Nasdaq’s minimum bid price requirement by February 2, 2023, and evidencing compliance with Nasdaq’s filing requirement by getting the Company’s remaining Delinquent Reports filed with the SEC by February 24, 2023, and certain other conditions. Upon the filing on or before February 24, 2023, of this Quarterly Report on Form10-Q for the quarter ended September 30, 2022, the Company will be compliant with the filing requirements. The Nasdaq Panel granted the Company’s request for an extension to obtain stockholder approval of the Reverse Stock Split Proposal on February 8, 2023, and to demonstrate compliance with minimum bid price requirement by February 24, 2023.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2022
Description of Business [Abstract]
Basis of Presentation	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 results of operations and financial position for the three and nine months ended September 30, 2022 and cash flows for the nine months ended September 30, 2022 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. The amounts reported in the unaudited condensed consolidated financial statements, and the tables in the notes hereto, of the Quarterly Report on Form 10-Q as of September 30, 2022 and for the three months and nine months ended September 30, 2022 and 2021, are presented in United States dollars and are rounded in thousands with the exception of share and per share data. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and related disclosures as of December 31, 2021 and for the year then ended, which were filed with the Securities and Exchange Commission (“SEC”) on Form 10-K on August 16, 2022. Effective January 21, 2021, the Company enacted a 1-for-3 reverse stock split (the “Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented. Effective February 10, 2023, the Company enacted a 1-for-100 reverse stock split (the “2023 Split”) of the Company’s common stock. These condensed consolidated financial statements and accompanying notes give effect to the reverse stock split as if it occurred at the beginning of the first period presented.
Out-of-Period Adjustment (Error Correction)	Out-of-Period Adjustment (Error Correction) See Note 12 – Goodwill and Other Intangible Assets
Reclassifications	Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation. These reclassifications had no effect on the previously reported results of operations or loss per share.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements as of September 30, 2022 and December 31, 2021, and for the three and nine months ended September 30, 2022 and 2021, include the accounts of the Company and its subsidiaries. All intercompany transactions and accounts have been eliminated.
Use of Estimates	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. The Company’s significant estimates consist of the valuation of stock-based compensation; the valuation of the assets and liabilities acquired; the valuation of the Company’s equity securities issued in transactions; the valuation of inventory; the allowance for credit losses; the valuation of equity securities; the valuation allowance for deferred tax assets; and impairment of long-lived assets and goodwill.
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 Goodwill and Other Intangible Assets In determining whether a quantitative assessment is required, the Company will evaluate relevant events or circumstances to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after performing the qualitative assessment, an entity concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the entity would perform the quantitative impairment test described in ASC 350. However, if, after applying the qualitative assessment, the entity concludes that it is not more than likely that the fair value is less than the carrying amount, the quantitative impairment test is not required. The Company bases these assumptions on its historical data and experience, industry projections, micro and macro general economic condition projections, and its expectations. The only reporting unit with a pre-impairment negative carrying value is Virtual NetCom, LLC. The Company calculates the estimated fair value of a reporting unit using the income approach. In evaluating the recoverability of goodwill, the Company estimates the fair value of its reporting units, which is determined using the income approach, and compares it to the carrying value. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. Rates used to discount cash flows are dependent upon interest rates and the cost of capital at a point in time. There are inherent uncertainties related to these factors and management’s judgment in applying them to the analysis of goodwill impairment.
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 U.S. 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 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 September 30, 2022 and December 31, 2021 approximated their fair value due to their short-term nature.
Discontinued Operations	Discontinued Operations On June 21, 2022, the Company completed the sale of its Sovereign Plastics business unit to TheLandersCompanies LLC for total consideration of $2.0 million in a secured note with interest of 5% and a maturity date of May 31, 2025. The assets and liabilities of Sovereign Plastics are reflected in the accompanying condensed consolidated balance sheets as “Assets of discontinued operations” and “Liabilities of discontinued operations”, respectively. The results of operations of Sovereign Plastics are included in “Income (loss) from discontinued operations, net of tax provision” in the accompanying condensed consolidated statements of operations and comprehensive loss. For comparative purposes, all prior periods presented have been reclassified to reflect the classifications on a consistent basis. See Note 3 – Discontinued Operations
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” which simplifies the accounting for convertible instruments by eliminating certain accounting models when the conversion features are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in-capital. Under this ASU, certain debt instruments with embedded conversion features will be accounted for as a single liability measured at its amortized cost. Additionally, this ASU eliminates the treasury stock method to calculate diluted earnings per share for convertible instruments. The new guidance is effective for smaller reporting companies during annual periods beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2020-06 effective January 1, 2022 which eliminates the need on a go forward basis to assess whether a beneficial conversion feature needs to be recognized upon either (a) the issuance of new convertible securities; or (b) the resolution of any prior period contingent beneficial conversion features. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This new standard provides clarification and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (such as warrants) that remain equity classified after modification or exchange. This standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Companies should apply the new standard prospectively to modifications or exchanges occurring after the effective date of the new standard. This standard was adopted on January 1, 2022 and did not have a material impact on the Company’s unaudited condensed consolidated financial statements.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies the guidance when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The guidance is effective for annual periods beginning after December 15, 2023, with early adoption permitted. The Company is evaluating ASU 2022-03 and the impact of adoption of this standard on our consolidated financial statements, including accounting policies, processes, and systems.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations [Abstract]
Schedule of net loss of sovereign plastics discontinued operations	For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands, except share and per share data) 2022 2021 2022 2021 Revenue $ - $ 846 $ 1,718 $ 3,042 Cost of goods sold - 567 1,065 1,581 Gross profit - 279 653 1,461 Operating expenses General and administrative - 357 691 1,057 Depreciation and amortization - 163 283 486 Gain on sale of Sovereign Plastics - - (1,074 ) - Total operating expenses, net - 520 (100 ) 1,543 Income from operations - (241 ) 753 (82 ) Other expense Interest expense - (1 ) (6 ) (35 ) Other income - - - - Loss on extinguishment of debt - - - (246 ) Total other expense - (1 ) (6 ) (281 ) Income (loss) from discontinued operations, net of tax $ - $ (242 ) $ 747 $ (363 )
Schedule of assets and liabilities of discontinued operations	Sovereign Plastics December 31, (Amounts in thousands, except share and per share data) 2021 Assets Cash $ 26 Accounts receivable, net 222 Inventory, net 295 Prepaid and deferred expenses 266 Assets of discontinued operations – current 809 Property and equipment, net 736 Operating lease right-of-use assets 717 Goodwill 48 Other assets – long term 73 Assets of discontinued operations – long-term 1,574 Total assets of discontinued operations $ 2,383 Liabilities Accounts payable $ 129 Accrued liabilities 50 Accrued payroll 52 Contract liabilities, current 475 Operating lease liabilities, current 194 Current portion of long-term debt, net of unamortized discounts and debt issuance costs 11 Liabilities of discontinued operations – current 911 Contract liabilities – long term 34 Operating lease liabilities – long term 553 Liabilities of discontinued operations – long-term 587 Total liabilities of discontinued operations $ 1,498

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of timing of revenue recognition	For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Timing of revenue recognition: Services and products transferred at a point in time $ 3,756 $ 3,079 $ 7,748 $ 6,306 Services and products transferred over time 40 189 189 464 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770
Schedule of revenue by source	For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Revenue by products and services: Products $ 3,756 $ 3,000 $ 7,748 $ 5,671 Services 40 268 189 1,099 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770
Schedule of revenue by geography	For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Revenue by geography: North America $ 3,796 $ 2,818 $ 7,289 $ 4,903 International - 450 648 1,867 Total revenue $ 3,796 $ 3,268 $ 7,937 $ 6,770
Schedule of opening and closing balances of contract liabilities	(Amounts in thousands) Total Balance at December 31, 2021 $ 3,415 New invoices not yet earned 1,880 Old invoices earned (1,111 ) Balance at September 30, 2022 $ 4,184

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings (Loss) Per Share [Abstract]
Schedule of weighted-average potential common shares	September 30, 2022 2021 Options 35,594 33,202 Unvested restricted stock 333 3,285 Warrants 116,416 7,754 Convertible notes 40,518 48,358 192,861 92,599

Cash, Cash Equivalents, and R_2

Cash, Cash Equivalents, and Restricted Cash (Tables)	9 Months Ended
	Sep. 30, 2022
Cash, Cash Equivalents, and Restricted Cash [Abstract]
Schedule of cash, cash equivalents and restricted cash	(Amounts in thousands) September 30, December 31, Cash and cash equivalents $ 536 $ 1,596 Restricted cash 35 277 Total $ 571 $ 1,873

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Accounts Receivable, Net [Abstract]
Schedule of accounts receivable	(Amounts in thousands) September 30, December 31, Accounts receivable $ 4,013 $ 2,391 Less: allowance for doubtful accounts (1,214 ) (1,015 ) Total accounts receivable, net $ 2,799 $ 1,376

Inventory, Net (Tables)

Inventory, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory, Net [Abstract]
Schedule of inventory	(Amounts in thousands) September 30, December 31, Raw materials $ 6,061 $ 6,587 Work in progress 821 1,202 Finished goods 990 3,592 Total inventory 7,872 11,381 Reserve (855 ) (1,132 ) Total inventory, net $ 7,017 $ 10,249

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	9 Months Ended
	Sep. 30, 2022
Schedule of prepaid expenses [Abstract]
Schedule of prepaid expenses	(Amounts in thousands) September 30, December 31, Prepaid products and services $ 4,804 $ 6,840 Prepaid rent and security deposit 30 96 Total prepaid expenses $ 4,834 $ 6,936

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	(Amounts in thousands) September 30, December 31, Shop machinery and equipment $ 2,125 $ 10,103 Computers and electronics 993 1,436 Office furniture and fixtures 317 744 Leasehold improvements 297 543 Building - 4,801 Land - 1,330 Building improvements - 755 Total property and equipment 3,732 19,712 Less: accumulated depreciation (2,433 ) (10,960 ) Total property and equipment, net $ 1,299 $ 8,752

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill activity	(Amounts in thousands) Total Balance at December 31, 2021 $ 37,943 Derecognition (710 ) Impairments (7,200 ) Balance at September 30, 2022 $ 30,033
Schedule of Company’s intangible assets	(Amounts in thousands) Technology Intellectual Software Total Net balance at December 31, 2021 $ 14,196 $ 591 $ 673 $ 15,460 Sale of assets (580 ) - - (580 ) Impairments (7,485 ) - - (7,485 ) Amortization (846 ) (45 ) (51 ) (942 ) Net balance at September 30, 2022 $ 5,285 $ 546 $ 622 $ 6,453
Schedule of weighted-average amortization period	Asset Class Weighted- Technology 9.51 years Intellectual property 9.75 years Software 9.75 years All intangible assets 9.56 years
Schedule of additional amortizable intangible assets	(Amounts in thousands) Estimated 2022 $ 172 2023 688 2024 688 2025 688 2026 688 Thereafter 3,529 All intangible assets $ 6,453
Schedule of corrections as out-of-period adjustments	For the Three Months Ended For the Nine Months Ended September 30, 2022 September 30, 2022 Before Adjustment As Reported Before Adjustment As Reported Depreciation and amortization $ 296 $ 406 $ 702 $ 1,705 $ - $ 1,705 Impairment $ - $ (1,090 ) $ (1,090 ) $ 14,685 $ - $ 14,685 Loss from continuing operations $ (1,272 ) $ (684 ) $ (1,956 ) $ (40,316 ) $ - $ (40,316 ) Basic and diluted net loss per share: - from continuing operations $ (1.51 ) $ (2.21 ) $ (45.92 ) $ (45.92 )

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of operating leases	September 30, December 31, (Amounts in thousands) 2022 2021 Operating lease ROU assets $ 1,183 $ 3,000 Operating lease liability $ 11,573 $ 3,126
Schedule of other information related to operating leases	For the Three Months Ended For the Nine Months Ended September 30, September 30, (Amounts in thousands) 2022 2021 2022 2021 Operating lease cost $ 64 $ 343 $ 1,152 $ 595 Short-term lease cost $ 13 $ 63 $ 41 $ 102 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 197 $ 339 $ 714 $ 598
Schedule of weighted-average remaining lease term and weighted average discount rates	September 30, December 31 (Amounts in thousands) 2022 2021 Weighted average remaining lease term 8.8 years 5.4 years Weighted average discount rate 5.55 % 5.97 %
Schedule of total remaining years to lease liabilities operating leases	Operating (Amounts in thousands) Leases 2022 $ 581 2023 2,026 2024 1,768 2025 1,625 2026 1,386 Thereafter 8,286 Total minimum lease payments 15,672 Less: effect of discounting (4,099 ) Present value of future minimum lease payments 11,573 Less: current obligations under leases (991 ) Long-term lease obligations $ 10,582

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of debt consisted	September 30, 2022 December 31, 2021 (Amounts in thousands) Note Original Amount Interest Amount Interest Secured Notes Payable Secured senior convertible note payable A 5/27/23 $ 2,961 6.0 % $ 6,417 6.0 % Secured senior convertible note payable B 8/25/23 2,787 6.0 % 4,833 6.0 % Secured senior convertible note payable C 7/29/23 26 15.0 % - 0.0 % Secured note payable D 11/26/21 500 9.0 % 1,000 9.0 % Secured note payable E 1/29/22 - 0.0 % 5,205 >8% or Libor +6.75% Total secured notes payable 6,274 17,455 Notes Payable Notes payable F 3/31/23 100 3.0 % - 3.0 % Notes payable G 7/29/22 550 0.0 % - 0.0 % PPP loans H 5/5/22 - 1.0 % 2 1.0 % SBA loan I 5/15/50 150 3.8 % 150 3.8 % Total notes payable 800 152 Convertible Notes Payable Convertible note payable J 6/3/22 - 5.0 % 600 5.0 % Convertible note payable K 1/29/26 11,150 3.3 % 11,150 1.0 % Total convertible notes payable 11,150 11,750 Total debt 18,224 29,357 Less: unamortized discounts and debt issuance costs (1,748 ) (3,518 ) Total long-term debt, less discounts and debt issuance costs 16,476 25,839 Less: current portion of long-term debt (11,091 ) (13,566 ) Debt classified as long-term debt $ 5,385 $ 12,273
Schedule of future maturities contractually required by the Company under debt obligations	(Amounts in thousands) Total Remaining 2022 $ 14,195 2023 100 2024 - 2025 - 2026 - Thereafter 3,929 Total $ 18,224

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Compensation (Tables) [Line Items]
Schedule of restricted stock unit (“RSU”)	Weighted- Average Number of Grant RSU’s Per Share RSU’s non-vested – January 1, 2022 1,333 $ 348 Forfeited (667 ) 246 Vested (333 ) 450 RSU’s non-vested – September 30, 2022 333 $ 450
Schedule of assumptions used to estimate fair value of options granted	For the Nine Months Ended September 30, 2022 2021 Expected dividend yield N/A 0.00% Expected volatility N/A 46.50 – 53.02% Risk-free interest rate N/A 0.48 – 0.89% Expected life of options N/A 3.00 – 5.00 years
Schedule of stock option activity	Weighted Weighted Average Average Aggregate Number of Exercise Price Contractual Intrinsic Options Per Share Life in Years Value Outstanding – December 31, 2021 70,405 $ 233 Exercised (2,098 ) 15 Cancelled or Expired (32,713 ) 243 Outstanding – September 30, 2022 35,594 $ 237 3.02 - Exercisable – September 30, 2022 18,096 $ 199 2.54 -
Schedule of presents information related to stock options	Options Outstanding Options Exercisable Weighted Average Exercise Outstanding Remaining Exercisable Per Share Options In Years Options $ 0.01 - $ 50.00 - - - $ 50.01 - $100.00 5,688 2.77 5,688 $ 100.01 - $ 150.00 - - - $ 150.01 - $ 200.00 2,900 0.25 2,900 $ 200.01 - $ 250.00 - - - $ 250.01 - $ 300.00 25,412 3.37 8,575 $ 300.01 - $ 350.00 1,594 3.19 933 35,594 2.54 18,096
Schedule of assumptions used to estimate the fair value of warrants granted	For the Nine Months Ended September 30, 2022 2021 Expected dividend yield N/A 0% Expected volatility N/A 39.94 – 46.33% Risk-free interest rate N/A 0.42- 0.81% Contractual life of warrants N/A 5.0 years
Schedule of warrant activity	Weighted- Weighted- Average Average Number of Exercise Price Contractual Warrants Per Share Life in Years Outstanding – December 31, 2021 128,316 $ 372 Forfeited or Expired (11,900 ) 212 Outstanding – September 30, 2022 116,416 $ 389 3.38 Exercisable – September 30, 2022 116,416 $ 389 3.38
Schedule of presents information related to warrants	Warrants Outstanding Warrants Exercisable Weighted Average Exercise Outstanding Remaining Exercisable Per Share Warrants In Years Warrants $ 0.01 - $ 1.00 5,602 2.77 5,602 $ 1.01 - $ 2.00 - - - $ 2.01 - $ 3.00 33,827 0.46 33,827 $ 3.01 - $ 4.00 333 46.49 333 $ 4.01 - $ 5.00 72,853 0.21 72,853 $ 5.01 - $ 6.00 3,801 4.08 3,801 116,416 3.38 116,416

Business Acquisitions (Tables)

Business Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
Schedule of represents the unaudited pro forma combined results of operations	For the Three Months Ended For the Nine Months Ended (Amounts in thousands) September 30, 2021 September 30, 2021 Revenue $ 3,313 $ 7,728 Net loss $ (11,666 ) $ (39,730 ) Basic and diluted loss per common share $ (14.84 ) $ (51.93 ) Weighted-average common shares outstanding 785,893 $ 765,033

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions		1 Months Ended
	Apr. 01, 2022	Jun. 21, 2022
Summary of Significant Accounting Policies [Abstract]
Consideration for sale of discontinued operations		$ 2
Interest rate		5%
Maturity date	Mar. 31, 2023	May 31, 2025

Discontinued Operations (Detail

Discontinued Operations (Details) $ in Millions	1 Months Ended
	Jun. 21, 2022 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Consideration for sale of discontinued operations	$ 2
Interest percentage	5%
Maturity date	May 31, 2025
Gain on sale	$ 1.1

Discontinued Operations (Deta_2

Discontinued Operations (Details) - Schedule of net loss of sovereign plastics discontinued operations - Sovereign Plastics [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule of net loss of sovereign plastics discontinued operations [Abstract]
Revenue		$ 846	$ 1,718	$ 3,042
Cost of goods sold		567	1,065	1,581
Gross profit		279	653	1,461
Operating expenses
General and administrative		357	691	1,057
Depreciation and amortization		163	283	486
Gain on sale of Sovereign Plastics			(1,074)
Total operating expenses, net		520	(100)	1,543
Income from operations		(241)	753	(82)
Other expense
Interest expense		(1)	(6)	(35)
Other income
Loss on extinguishment of debt				(246)
Total other expense		(1)	(6)	(281)
Income (loss) from discontinued operations, net of tax		$ (242)	$ 747	$ (363)

Discontinued Operations (Deta_3

Discontinued Operations (Details) - Schedule of assets and liabilities of discontinued operations - Sovereign Plastics [Member] $ in Thousands	Dec. 31, 2021 USD ($)
Assets
Cash	$ 26
Accounts receivable, net	222
Inventory, net	295
Prepaid and deferred expenses	266
Assets of discontinued operations - current	809
Property and equipment, net	736
Operating lease right-of-use assets	717
Goodwill	48
Other assets – long term	73
Assets of discontinued operations - long-term	1,574
Total assets of discontinued operations	2,383
Liabilities
Accounts payable	129
Accrued liabilities	50
Accrued payroll	52
Contract liabilities, current	475
Operating lease liabilities, current	194
Current portion of long-term debt, net of unamortized discounts and debt issuance costs	11
Liabilities of discontinued operations - current	911
Contract liabilities – long term	34
Operating lease liabilities – long term	553
Liabilities of discontinued operations - long-term	587
Total liabilities of discontinued operations	$ 1,498

Going Concern (Details)

Going Concern (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Going Concern [Abstract]
Working capital	$ 10,700
Cash	571	$ 1,873
Accumulated deficit	(257,412)	$ (217,843)
Cash flows from operating activities	$ 10,500

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of timing of revenue recognition - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Timing of revenue recognition:
Services and products transferred at a point in time	$ 3,756	$ 3,079	$ 7,748	$ 6,306
Services and products transferred over time	40	189	189	464
Total revenue	$ 3,796	$ 3,268	$ 7,937	$ 6,770

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of revenue by source - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule of revenue by source [Line Item]
Total revenue	$ 3,796	$ 3,268	$ 7,937	$ 6,770
Products [Member]
Schedule of revenue by source [Line Item]
Total revenue	3,756	3,000	7,748	5,671
Services [Member]
Schedule of revenue by source [Line Item]
Total revenue	$ 40	$ 268	$ 189	$ 1,099

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of revenue by geography - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue	$ 3,796	$ 3,268	$ 7,937	$ 6,770
North America [Member]
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue	3,796	2,818	7,289	4,903
International [Member]
Revenue (Details) - Schedule of revenue by geography [Line Items]
Total revenue		$ 450	$ 648	$ 1,867

Revenue (Details) - Schedule _4

Revenue (Details) - Schedule of opening and closing balances of contract liabilities $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Schedule of Opening and Closing Balances of Contract Liabilities [Abstract]
Balance beginning	$ 3,415
New invoices not yet earned	1,880
Old invoices earned	(1,111)
Balance ending	$ 4,184

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - Schedule of weighted-average potential common shares - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule of weighted-average potential common shares [Abstract]
Options	35,594	33,202
Unvested restricted stock	333	3,285
Warrants	116,416	7,754
Convertible notes	40,518	48,358
Total	192,861	92,599

Cash, Cash Equivalents, and R_3

Cash, Cash Equivalents, and Restricted Cash (Details)	Sep. 30, 2022 USD ($)
Maximum [Member]
Cash, Cash Equivalents, and Restricted Cash (Details) [Line Items]
Restricted cash	$ 242,000
Minimum [Member]
Cash, Cash Equivalents, and Restricted Cash (Details) [Line Items]
Restricted cash	$ 195,000

Cash, Cash Equivalents, and R_4

Cash, Cash Equivalents, and Restricted Cash (Details) - Schedule of cash, cash equivalents and restricted cash - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule Of Cash Cash Equivalents And Restricted Cash Abstract
Cash and cash equivalents	$ 536	$ 1,596
Restricted cash	35	277
Total	$ 571	$ 1,873

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Receivables [Abstract]
Bad debt expense	$ 0.1	$ 0	$ 0.2	$ 0.2

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of accounts receivable - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of accounts receivable [Abstract]
Accounts receivable	$ 4,013	$ 2,391
Less: allowance for doubtful accounts	(1,214)	(1,015)
Total accounts receivable, net	$ 2,799	$ 1,376

Inventory, Net (Details) - Sche

Inventory, Net (Details) - Schedule of inventory - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule Of Inventory Abstract
Raw materials	$ 6,061	$ 6,587
Work in progress	821	1,202
Finished goods	990	3,592
Total inventory	7,872	11,381
Reserve	(855)	(1,132)
Total inventory, net	$ 7,017	$ 10,249

Prepaid Expenses (Details) - Sc

Prepaid Expenses (Details) - Schedule of prepaid expenses - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule Of Prepaid Expenses Abstract
Prepaid products and services	$ 4,804	$ 6,840
Prepaid rent and security deposit	30	96
Total prepaid expenses	$ 4,834	$ 6,936

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Jan. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property and Equipment, Net (Details) [Line Items]
Cash	$ 15.8
Carrying value	6.7
Cost basis of building	4.8
Cost basis of land	1.3
Building improvements	0.8
Accumulated depreciation	0.2
Gain on sale of assets	8.4
Transaction cost	$ 0.7
Depreciation expense		$ 0.1	$ 0.4	$ 0.8	$ 0.9
DragonWave-X Canada [Member]
Property and Equipment, Net (Details) [Line Items]
Gross assets				8.5
Net book value		0		0
Tucson Building lease [Member]
Property and Equipment, Net (Details) [Line Items]
Gross assets				0.6
Net book value		0.1		0.1
Innovation Digital, LLC [Member]
Property and Equipment, Net (Details) [Line Items]
Gross assets				0.1
Net book value		$ 0.1		$ 0.1

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (2,433)	$ (10,960)
Total property and equipment, net	1,299	8,752
Shop machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,125	10,103
Computers and electronics [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	993	1,436
Office furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	317	744
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	297	543
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		4,801
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		1,330
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		755
Total property and equipment	$ 3,732	$ 19,712

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Other Intangible Assets (Details) [Line Items]
Description of intangible impairment					During the three and six months ended June 30, 2022, the Company, utilizing a 10% revenue growth rate and a weighted-average cost of capital range of 13-25%, recorded an impairment charge for goodwill in the amount of $7.2 million and an impairment charge for other definite-lived intangible assets of $7.5 million.
Amortization expense of intangible assets	$ 200,000		$ 3,200,000		$ 942,000	$ 6,500,000
Intangible assets net		$ 684,000		$ 684,000
Maximum [Member]
Goodwill and Other Intangible Assets (Details) [Line Items]
Intangible asset impairment expense	$ 1,090,000
Minimum [Member]
Goodwill and Other Intangible Assets (Details) [Line Items]
Intangible asset impairment expense					$ 406,000

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Details) - Schedule of goodwill activity $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Schedule of goodwill activity [Abstract]
Balance at beginning	$ 37,943
Derecognition	(710)
Impairments	(7,200)
Balance at ending	$ 30,033

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Details) - Schedule of Company’s intangible assets - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Other Intangible Assets (Details) - Schedule of Company’s intangible assets [Line Items]
Balance at beginning			$ 15,460
Balance at ending	$ 6,453		6,453
Sale of assets			(580)
Impairments			(7,485)
Amortization	(200)	$ (3,200)	(942)	$ (6,500)
Technology [Member]
Goodwill and Other Intangible Assets (Details) - Schedule of Company’s intangible assets [Line Items]
Balance at beginning			14,196
Balance at ending	5,285		5,285
Sale of assets			(580)
Impairments			(7,485)
Amortization			(846)
Intellectual Property [Member]
Goodwill and Other Intangible Assets (Details) - Schedule of Company’s intangible assets [Line Items]
Balance at beginning			591
Balance at ending	546		546
Sale of assets
Impairments
Amortization			(45)
Software [Member]
Goodwill and Other Intangible Assets (Details) - Schedule of Company’s intangible assets [Line Items]
Balance at beginning			673
Balance at ending	$ 622		622
Sale of assets
Impairments
Amortization			$ (51)

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets (Details) - Schedule of weighted-average amortization period	9 Months Ended
	Sep. 30, 2022
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	9 years 6 months 3 days
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	9 years 9 months
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	9 years 9 months
All Intangible assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Amortization Period	9 years 6 months 21 days

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets (Details) - Schedule of additional amortizable intangible assets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of amortizable intangible assets [Abstract]
2022	$ 172
2023	688
2024	688
2025	688
2026	688
Thereafter	3,529
All intangible assets	$ 6,453	$ 15,460

Goodwill and Other Intangible_8

Goodwill and Other Intangible Assets (Details) - Schedule of corrections as out-of-period adjustments - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Before Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization	$ 296	$ 1,705
Impairment (correction) expense		14,685
Loss from continuing operations	$ (1,272)	$ (40,316)
Basic and diluted net loss per share from continuing operations (in Dollars per share)	$ (1.51)	$ (45.92)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization	$ 406
Impairment (correction) expense	(1,090)
Loss from continuing operations	(684)
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization	702	1,705
Impairment (correction) expense	(1,090)	14,685
Loss from continuing operations	$ (1,956)	$ (40,316)
Basic and diluted net loss per share from continuing operations (in Dollars per share)	$ (2.21)	$ (45.92)

Goodwill and Other Intangible_9

Goodwill and Other Intangible Assets (Details) - Schedule of corrections as out-of-period adjustments (Parentheticals) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Before Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Basic and diluted net loss per share from continuing operations	$ (2.42)	$ (46.92)
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Basic and diluted net loss per share from continuing operations	$ (3.13)	$ (46.92)

Leases (Details)

Leases (Details) - USD ($)		3 Months Ended	9 Months Ended
	Feb. 01, 2022	Sep. 30, 2022	Sep. 30, 2022
Leases [Abstract]
Lease agreement	10 years
Monthly rent	$ 98,300
Annual rent	128,200
Security deposit	1,000,000
Operating lease liability	$ 10,100,000
Recognized loss		$ 300,000	$ 11,600,000

Leases (Details) - Schedule of

Leases (Details) - Schedule of operating leases - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of operating leases [Abstract]
Operating lease ROU assets	$ 1,183	$ 3,000
Operating lease liability	$ 11,573	$ 3,126

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of other information related to operating leases - Other information related [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases (Details) - Schedule of other information related to operating leases [Line Items]
Operating lease cost	$ 64	$ 343	$ 1,152	$ 595
Short-term lease cost	13	63	41	102
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 197	$ 339	$ 714	$ 598

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of weighted-average remaining lease term and weighted average discount rates	Sep. 30, 2022	Dec. 31, 2021
Schedule of weighted-average remaining lease term and weighted average discount rates [Abstract]
Weighted average remaining lease term	8 years 9 months 18 days	5 years 4 months 24 days
Weighted average discount rate	5.55%	5.97%

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of total remaining years to lease liabilities operating leases - Operating Leases [Member] $ in Thousands	Sep. 30, 2022 USD ($)
Schedule of total remaining years to lease liabilities operating leases [Abstract]
2022	$ 581
2023	2,026
2024	1,768
2025	1,625
2026	1,386
Thereafter	8,286
Total minimum lease payments	15,672
Less: effect of discounting	(4,099)
Present value of future minimum lease payments	11,573
Less: current obligations under leases	(991)
Long-term lease obligations	$ 10,582

Debt (Details)

Debt (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Apr. 01, 2022

Jul. 29, 2022

Jun. 23, 2022

Jun. 21, 2022

May 24, 2022

Apr. 29, 2022

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2021

Jul. 26, 2022

May 09, 2022

Debt (Details) [Line Items]

Percentage of principal value

5%

Principal value

$ 400,000

Discount rate

20%

Secured loan agreement, description

the principal amount was reduced by an aggregate of $5.5 million, which was comprised of (a) a reduction of an aggregate of $1.9 million (plus interest) due to pre-default scheduled cash payments; (b) a reduction of an aggregate of $1.9 million (plus interest) due to pre-default scheduled equity payments (at the Company’s discretion, in lieu of cash) comprising 35,300 shares of common stock; (c) an increase of an aggregate of $0.4 million (as discussed above) due to the debt’s contractual default provisions; and (d) a reduction of an aggregate of $2.1 million of principal due to Note Holder Conversions into an aggregate of 211,227 shares of the Company’s common stock.

Debt discount

$ 5,600,000

$ 5,600,000

Bears interest rate

15%

Cash proceeds

$ 100,000

Maturity date

Mar. 31, 2023

May 31, 2025

Interest rate

3%

Principal amount

$ 600,000

$ 550,000

1,300,000

$ 1,300,000

$ 550,000

Purchase price

$ 500,000

Default rate

12%

Common stock (in Shares)

2,400

Interest amount

$ 40,000

Convertible promissory notes

$ 11,200,000

Share of common stock (in Shares)

280,625

Interest expense

400,000

$ 700,000

$ 2,600,000

$ 1,700,000

Default charge amount

400,000

$ 400,000

Note C [Member]

Debt (Details) [Line Items]

Principal amount

$ 26,250

Debt repayments in cash

500,000

Note E [Member]

Debt (Details) [Line Items]

Debt repayments in cash

5,200,000

Note H [Member]

Debt (Details) [Line Items]

Debt repayments in cash

2,000

Note I [Member]

Debt (Details) [Line Items]

Debt repayments in cash

$ 10,000

Debt (Details) - Schedule of de

Debt (Details) - Schedule of debt consisted - Long-Term Debt [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Secured Notes Payable
Amount Outstanding	$ 11,150	$ 11,750
Total long-term debt	18,224	29,357
Less: unamortized discounts and debt issuance costs	(1,748)	(3,518)
Total long-term debt, less discounts and debt issuance costs	16,476	25,839
Less: current portion of long-term debt	(11,091)	(13,566)
Debt classified as long-term debt	$ 5,385	12,273
Secured Convertible Note Payable [Member]
Secured Notes Payable
Original Maturity Date	May 27, 2023
Amount Outstanding	$ 2,961	$ 6,417
Interest Rate	6%	6%
Secured Convertible Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Aug. 25, 2023
Amount Outstanding	$ 2,787	$ 4,833
Interest Rate	6%	6%
Secured senior convertible note payable Two [Member]
Secured Notes Payable
Original Maturity Date	Jul. 29, 2023
Amount Outstanding	$ 26
Interest Rate	15%	0%
Secured Notes Payable [Member]
Secured Notes Payable
Original Maturity Date	Nov. 26, 2021
Amount Outstanding	$ 500	$ 1,000
Interest Rate	9%	9%
Secured Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Jan. 29, 2022
Amount Outstanding		$ 5,205
Interest Rate	0%
Secured Note Payable Two [Member]
Secured Notes Payable
Amount Outstanding	$ 6,274	17,455
Notes Payable [Member]
Secured Notes Payable
Original Maturity Date	Mar. 31, 2023
Amount Outstanding	$ 100
Interest Rate	3%	3%
Notes payable one [Member]
Secured Notes Payable
Original Maturity Date	Jul. 29, 2022
Amount Outstanding	$ 550
Interest Rate	0%	0%
PPP Loans [Member]
Secured Notes Payable
Original Maturity Date	May 05, 2022
Amount Outstanding		$ 2
Interest Rate	1%	1%
SBA loan [Member]
Secured Notes Payable
Original Maturity Date	May 15, 2050
Amount Outstanding	$ 150	$ 150
Interest Rate	3.80%	3.80%
Notes Payable Two [Member]
Secured Notes Payable
Amount Outstanding	$ 800	$ 152
Convertible note payable [Member]
Secured Notes Payable
Original Maturity Date	Jun. 03, 2022
Amount Outstanding		$ 600
Interest Rate	5%	5%
Convertible Note Payable One [Member]
Secured Notes Payable
Original Maturity Date	Jan. 29, 2026
Amount Outstanding	$ 11,150	$ 11,150
Interest Rate	3.30%	1%
Maximum [Member] | Secured Note Payable One [Member]
Secured Notes Payable
Interest Rate		8%
Minimum [Member] | Secured Note Payable One [Member]
Secured Notes Payable
Interest Rate		6.75%

Debt (Details) - Schedule of fu

Debt (Details) - Schedule of future maturities contractually required by the Company under debt obligations $ in Thousands	Sep. 30, 2022 USD ($)
Schedule Of Future Maturities Contractually Required By The Company Under Debt Obligations Abstract
Remaining 2022	$ 14,195
2023	100
2024
2025
2026
Thereafter	3,929
Total	$ 18,224

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended
	Jun. 20, 2022	Sep. 30, 2022	Sep. 30, 2022
Stockholders’ Equity (Details) [Line Items]
Preferred stock amount		$ 8,000	$ 8,000
Dividends paid		$ 184,992	$ 493,312
Preferred stock dividend amount	$ 61,664
Cumulative accrued dividends	$ 554,976
Series A Preferred Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Preferred stock price (in Dollars per share)			$ 25
Percentage of payable to holders			9.25%

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation (Details) [Line Items]
Weighted average remaining vesting period			3 months 25 days
Share-based compensation expense	$ (40,983)	$ 470,891	$ 736,869	$ 822,903
Grant date fair value per share (in Dollars per share)				$ 132.76
Stock Options [Member]
Share-Based Compensation (Details) [Line Items]
Share-based compensation expense			432,787
RSUs [Member]
Share-Based Compensation (Details) [Line Items]
Share-based compensation expense	$ 58,146	$ 60,331	98,850	$ 180,993
Restricted Stock Awards [Member]
Share-Based Compensation (Details) [Line Items]
Share-based compensation expense			$ 50,002

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of restricted stock unit (“RSU”)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Schedule of restricted stock unit (“RSU”) [Abstract]
Number of RSU’s beginning balance (in Shares) | shares	1,333
Weighted-Average Grant Date Value Per Share beginning balance	$ 348
Number of RSU’s, Forfeited	(667)
Weighted-Average Grant Date Value Per Share, Forfeited	$ 246
Number of RSU’s, Vested (in Shares) | shares	(333)
Weighted-Average Grant Date Value Per Share, Vested	$ 450
Number of RSU’s, ending balance (in Shares) | shares	333
Weighted-Average Grant Date Value Per Share, ending balance	$ 450

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of assumptions used to estimate fair value of options granted	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule of assumptions used to estimate fair value of warrants granted [Abstract]
Expected dividend yield		0%
Expected volatility
Risk-free interest rate
Expected life of options
Minimum [Member]
Schedule of assumptions used to estimate fair value of warrants granted [Abstract]
Expected volatility		46.50%
Risk-free interest rate		0.48%
Expected life of options		3 years
Maximum [Member]
Schedule of assumptions used to estimate fair value of warrants granted [Abstract]
Expected volatility		53.02%
Risk-free interest rate		0.89%
Expected life of options		5 years

Share-Based Compensation (Det_4

Share-Based Compensation (Details) - Schedule of stock option activity - Stock Option [Member]	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Schedule of stock option activity [Abstract]
Number of Options, Outstanding Beginning balance | shares	70,405
Weighted- Average Exercise Price per Share, Outstanding Beginning balance | $ / shares	$ 233
Aggregate Intrinsic Value, Outstanding Beginning balance | $
Number of Options, Exercised | shares	(2,098)
Weighted- Average Exercise Price per Share, Exercised | $ / shares	$ 15
Aggregate Intrinsic Value, Exercised | $
Number of Options, Cancelled or Expired | shares	(32,713)
Weighted- Average Exercise Price per Share, Cancelled or Expired | $ / shares	$ 243
Aggregate Intrinsic Value, Cancelled or Expired | $
Number of Options, Outstanding Ending balance | shares	35,594
Weighted- Average Exercise Price per Share, Outstanding Ending balance | $ / shares	$ 237
Weighted- Average Contractual Life in Years, Outstanding Ending balance	3 years 7 days
Aggregate Intrinsic Value, Outstanding Ending balance | $
Number of Options, Outstanding Ending balance | shares	18,096
Weighted- Average Exercise Price per Share, Exercisable Ending balance | $ / shares	$ 199
Weighted- Average Contractual Life in Years, Exercisable Ending balance	2 years 6 months 14 days
Aggregate Intrinsic Value, Exercisable Ending balance | $

Share-Based Compensation (Det_5

Share-Based Compensation (Details) - Schedule of presents information related to stock options	9 Months Ended
	Sep. 30, 2022 shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	35,594
Weighted Average Remaining Life In Years	2 years 6 months 14 days
Exercisable Number of Options	18,096
$ 0.01 - $ 50.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 50.01 - $100.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	5,688
Weighted Average Remaining Life In Years	2 years 9 months 7 days
Exercisable Number of Options	5,688
$ 100.01 - $ 150.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 150.01 - $ 200.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	2,900
Weighted Average Remaining Life In Years	3 months
Exercisable Number of Options	2,900
$ 200.01 - $ 250.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options
Weighted Average Remaining Life In Years
Exercisable Number of Options
$ 250.01 - $ 300.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	25,412
Weighted Average Remaining Life In Years	3 years 4 months 13 days
Exercisable Number of Options	8,575
$ 300.01 - $ 350.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Number of Options	1,594
Weighted Average Remaining Life In Years	3 years 2 months 8 days
Exercisable Number of Options	933

Share-Based Compensation (Det_6

Share-Based Compensation (Details) - Schedule of assumptions used to estimate the fair value of warrants granted - Warrant [Member]	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Schedule of assumptions used to estimate the fair value of warrants granted [Abstract]
Expected dividend yield		0%
Expected volatility
Risk-free interest rate
Contractual life of warrants		5 years
Minimum [Member]
Schedule of assumptions used to estimate the fair value of warrants granted [Abstract]
Expected volatility		39.94%
Risk-free interest rate		0.42%
Maximum [Member]
Schedule of assumptions used to estimate the fair value of warrants granted [Abstract]
Expected volatility		46.33%
Risk-free interest rate		0.81%

Share-Based Compensation (Det_7

Share-Based Compensation (Details) - Schedule of warrant activity - $ / shares	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Schedule of warrant activity [Abstract]
Number of Warrants Outstanding Beginning balance		128,316
Weighted- Average Exercise Price Per Share Outstanding Beginning balance		$ 372
Number of Warrants Forfeited or Expired	(11,900)
Weighted- Average Exercise Price Per Share Forfeited or Expired	$ 212
Number of Warrants Outstanding Ending balance	116,416
Weighted- Average Exercise Price Per Share Outstanding Ending balance	$ 389
Weighted- Average Contractual Life in Years Outstanding Ending balance	3 years 4 months 17 days
Number of Warrants Outstanding Exercisable	116,416
Weighted- Average Exercise Price Per Share Exercisable	$ 389
Weighted- Average Contractual Life in Years Exercisable	3 years 4 months 17 days

Share-Based Compensation (Det_8

Share-Based Compensation (Details) - Schedule of presents information related to warrants	9 Months Ended
	Sep. 30, 2022 shares
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	116,416
Weighted Average Remaining Life In Years	3 years 4 months 17 days
Exercisable Number of Warrants	116,416
$ 0.01 - $ 1.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	5,602
Weighted Average Remaining Life In Years	2 years 9 months 7 days
Exercisable Number of Warrants	5,602
$ 1.01 - $ 2.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants
Weighted Average Remaining Life In Years
Exercisable Number of Warrants
$ 2.01 - $ 3.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	33,827
Weighted Average Remaining Life In Years	5 months 15 days
Exercisable Number of Warrants	33,827
$ 3.01 - $ 4.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	333
Weighted Average Remaining Life In Years	46 years 5 months 26 days
Exercisable Number of Warrants	333
$ 4.01 - $ 5.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	72,853
Weighted Average Remaining Life In Years	2 months 15 days
Exercisable Number of Warrants	72,853
$ 5.01 - $ 6.00 [Member]
Share-Based Compensation (Details) - Schedule of presents information related to warrants [Line Items]
Outstanding Number of Warrants	3,801
Weighted Average Remaining Life In Years	4 years 29 days
Exercisable Number of Warrants	3,801

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ / shares in Millions	1 Months Ended		9 Months Ended
	Jun. 16, 2022	Jan. 27, 2022	Sep. 30, 2022	Aug. 22, 2022	Jul. 14, 2022
Commitments and Contingencies (Details) [Line Items]
Inventory, description		On January 27, 2022, a former employee filed suit against the Company in the Tulsa County Oklahoma District Court, Case No. CJ-2022-00221. The plaintiff has alleged that she was entitled to six months of severance pay after her employment contract was not renewed, and that her option agreements did not expire thirty days after cessation of her employment, and claims she is owed approximately $75,000 in severance and $250,000 in damages for her options.	From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business.
Suffered damages amount (in Dollars per share)	$ 13.9
Agreement					$ 2,000,000
Company denies					500,000
Cash deposit					$ 1,500,000
Recognized revenue			$ 200,000
Contract liabilities			1,300,000
Employees			400,000
Damages			238,000
Services payment			8,000
Payroll				$ 66,500
Stock options			184,000
Alleges			125,000
Promissory note			8
Business Development [Member]
Commitments and Contingencies (Details) [Line Items]
Services payment			$ 119,000

Concentrations (Details)

Concentrations (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Three Customers [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage	75%
One Customer [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage			28%
Trade Accounts Receivable [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage			64%
Revenue [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage		10%		10%
Revenue [Member] | Three Customers [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage	10%
Revenue [Member] | One Customer [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage			10%
Accounts Payable [Member] | Revenue [Member]
Concentrations (Details) [Line Items]
Concentration risk, percentage			19%

Business Acquisitions (Details)

Business Acquisitions (Details) - Schedule of represents the unaudited pro forma combined results of operations - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Schedule Of Represents The Unaudited Pro Forma Combined Results Of Operations Abstract
Revenue	$ 3,313	$ 7,728
Net loss	$ (11,666)	$ (39,730)
Basic and diluted loss per common share (in Dollars per share)	$ (14.84)	$ (51.93)
Weighted-average common shares outstanding (in Shares)	785,893	765,033

Other Business Developments (De

Other Business Developments (Details) - USD ($)		1 Months Ended
	Jun. 23, 2022	May 31, 2022	May 23, 2022
Other Business Developments [Abstract]
Overhead percentage		70%
Loss on the aforementioned sale	$ 600,000		$ 2,000,000
Outstanding promissory note	640,000
Principal amount	600,000
Interest amount	$ 40,000
Share of common stock (in Shares)	5,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Jan. 10, 2023

Nov. 23, 2022

Nov. 08, 2022

Apr. 01, 2022

Dec. 29, 2022

Dec. 21, 2022

Sep. 30, 2022

Sep. 30, 2022

Feb. 01, 2023

Jan. 31, 2023

Jan. 17, 2023

Dec. 08, 2022

Oct. 17, 2022

Aug. 16, 2022

Subsequent Events (Details) [Line Items]

Interest amount

$ 100,000

Aggregate of common shares (in Shares)

1,310,911

Combined principal and interest balance

$ 230,000

Interest rate

6%

6%

Senior secured lenders

$ 100,000

Unsecured promissory notes description

Of the $90,000 of proceeds from the first note, usage of $88,000 is restricted to make interest payments due to certain holders of outstanding convertible debentures dated January 29, 2021 (Note K – see Note 14 – Debt). Both notes become immediately due and payable if the Company raises at least $2.5 million in an equity or debt offering. Both notes pay 8% interest per annum, which increases to 15% per annum if the notes aren’t repaid by the maturity date. The issuance of the second note made the principal and accrued interest of both notes convertible if they aren’t repaid by the maturity date and the conversion price will equal 81% of the closing market price of the common stock on the day that the holder elects to convert the note(s), subject to a floor price of $5.00 per share.

Intellectual property subsidiaries

75,000

Claims amount

200,000

Price per share (in Dollars per share)

$ 1

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Principal amount

$ 262,500

$ 367,500

Senior secured lenders

$ 250,000

Forecast [Member]

Subsequent Events (Details) [Line Items]

Total consideration

$ 1,800,000

Outstanding liabilities

$ 300,000

Final due paid

2 years

Consideration of sale

$ 100

Principal amount

$ 134,650

$ 80,000

$ 1,300,000

$ 90,000

Canceled shares (in Shares)

667

Deposit Liabilities, Accrued Interest

$ 300,000

Common stock shares (in Shares)

280,625

Prejudgment interest amount

4,542

Court costs

425

Attorney’s fees

$ 6,300

Judgment interest percentage

7%

Forecast [Member] | Minimum [Member]

Subsequent Events (Details) [Line Items]

Board compensation

$ 180,000

Forecast [Member] | Maximum [Member]

Subsequent Events (Details) [Line Items]

Board compensation

$ 250,000

Forecast [Member] | First Tranches [Member]

Subsequent Events (Details) [Line Items]

Outstanding liabilities

$ 750,000

Forecast [Member] | Third Tranches [Member]

Subsequent Events (Details) [Line Items]

Outstanding liabilities

450,000

Forecast [Member] | Four Tranches [Member]

Subsequent Events (Details) [Line Items]

Outstanding liabilities

$ 600,000

Holder Conversions [Member]

Subsequent Events (Details) [Line Items]

Converted of principal amount

$ 5,600,000