Logiq (LGIQ) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Nov. 10, 2023
Document Information [Line Items]
Entity Registrant Name	LOGIQ INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		147,005,621
Amendment Flag	false
Entity Central Index Key	0001335112
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
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	000-51815
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-5057897
Entity Address, Address Line One	230 Victoria Street Bugis Junction
Entity Address, Address Line Two	#15-01/08
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	188024
City Area Code	65
Local Phone Number	9366 2322
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Non-current assets
Intangible assets, net	$ 5,622,156	$ 7,119,111
Property and equipment, net	53,052	85,430
Goodwill	5,577,926	5,577,926
Total non-current assets	11,253,134	12,782,467
Current assets
Accounts receivable	595,323	1,649,632
Right to use assets - operating lease	0	58,122
Prepayment, deposit and other receivables	84,224	221,591
Amount due from related party	$ 482,420	$ 0
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Cash and cash equivalents	$ 392,853	$ 472,206
Total current assets	1,554,820	2,401,551
Total assets	12,807,954	15,184,018
Current Liabilities
Accounts payable	2,943,738	5,073,315
Accruals	2,553,856	2,169,893
Lease liability - operating lease	0	16,589
Deposits received for share to be issued	0	260,220
Total current liabilities	5,497,594	7,520,017
Non-Current Liabilities
Other loan	10,000	10,000
Total non-current liabilities	10,000	10,000
Total liabilities	5,507,594	7,530,017
STOCKHOLDERS' EQUITY
Common stock, $0.0001 par value, 250,000,000 shares authorized, 129,379,314 and 55,118,520 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	12,938	5,512
Additional paid-in capital	110,405,098	94,829,417
Capital reserves	48,243,604	44,232,194
Accumulated deficit brought forward	(151,361,280)	(131,413,122)
Total stockholder's equity	7,300,360	7,654,001
Total liabilities and stockholders' equity	$ 12,807,954	$ 15,184,018

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	129,379,314	55,118,520
Common stock, shares outstanding	129,379,314	55,118,520

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Service Revenue	$ 3,265,674	$ 4,100,373	$ 11,663,762	$ 17,155,733
Cost of Service	3,207,706	2,792,499	10,790,605	11,823,582
Gross Profit	57,968	1,307,874	873,157	5,332,151
Operating Expenses
Depreciation and amortization	689,318	1,021,676	1,529,331	3,083,536
General and administrative	3,256,702	7,265,372	18,945,206	16,504,135
Sales and marketing	0	394,628	214,715	1,266,029
Research and development	0	321,000	0	2,617,178
Total Operating Expenses	3,946,020	9,002,676	20,689,252	23,470,878
(Loss) from Operations	(3,888,052)	(7,694,802)	(19,816,095)	(18,138,727)
Other (Expenses)/Income, net	(46,391)	3	(132,063)	2,563
Net (Loss) before income tax	(3,934,443)	(7,694,799)	(19,948,158)	(18,136,164)
Income tax (Corporate tax)	0		0	0
Net (Loss)	$ (3,934,443)	$ (7,694,799)	$ (19,948,158)	$ (18,136,164)
Earnings Per Share, Basic	$ (0.0387)	$ (0.2221)	$ (0.2318)	$ (0.5805)
Earnings Per Share, Diluted	$ (0.0387)	$ (0.2221)	$ (0.2318)	$ (0.5805)
Weighted Average Number of Shares Outstanding, Basic	101,745,947	34,645,067	86,068,463	31,241,330
Weighted Average Number of Shares Outstanding, Diluted	101,745,947	34,645,067	86,068,463	31,241,330

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES:
Net loss	$ (19,948,158)	$ (18,136,164)
Adjustments to reconciled net loss to net cash used by operating activities:
Depreciation of property, plant, and equipment	32,378	39,141
Amortization of intangible assets	1,496,955	3,044,395
Changes in operating assets and liabilities:
Accounts receivable	1,054,309	1,010,137
Prepayments, deposit and other receivables	137,367	99,428
Accounts payable	(2,129,577)	1,488,965
Accruals	383,963	1,486,482
Operating lease	41,533	0
Deferred revenue	0	(9,795)
Net cash (used in) operating activities	(18,931,230)	(10,977,411)
INVESTING ACTIVITIES:
Amount due from associate	0	7,208,700
Amount due from related party	(482,420)	0
Financial assets held for resale	0	681
Net cash provided by (used in) investing activities	(482,420)	7,209,381
FINANCING ACTIVITIES:
Proceeds from shares to be issued	(260,220)	(212,778)
Issuance of shares for services and cash received, net of expenses	19,594,517	2,782,821
Net cash provided by (used in) financing activities	19,334,297	2,570,043
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(79,353)	(1,197,987)
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	472,206	1,586,265
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	392,853	388,278
NON-CASH TRANSACTION
Issuance of shares for services received	$ 14,135,579	$ 5,969,804

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Additional paid-in capital [Member]	Subscriptions received/Capital reserves [Member]	Accumulated (deficit) [Member]
Balance at Dec. 31, 2021	$ 29,575,321	$ 2,635	$ 82,473,004	$ 29,349,795	$ (82,250,113)
Balance (in Shares) at Dec. 31, 2021		26,350,756
Issuance of Shares for proceeds	(2,784,618)	$ 295	1,595,486	(4,380,399)	0
Issuance of Shares for proceeds (in Shares)		2,951,080
Cancellation of shares for proceeds	(13)	$ (13)	0	0	0
Cancellation of shares for proceeds (in Shares)		(132,320)
Net loss for the period	(3,980,524)	$ 0	0	0	(3,980,524)
Balance at Mar. 31, 2022	22,810,166	$ 2,917	84,068,490	24,969,396	(86,230,637)
Balance (in Shares) at Mar. 31, 2022		29,169,516
Issuance of Shares for proceeds	1,741,423	$ 423	1,699,882	41,118	0
Issuance of Shares for proceeds (in Shares)		4,231,824
Cancellation of shares for proceeds	0	$ 0	0	0	0
Cancellation of shares for proceeds (in Shares)		(6)
Net loss for the period	(6,460,841)	$ 0	0	0	(6,460,841)
Balance at Jun. 30, 2022	18,090,748	$ 3,341	85,768,372	25,010,514	(92,691,478)
Balance (in Shares) at Jun. 30, 2022		33,401,334
Issuance of Shares for proceeds	3,826,029	$ 344	3,824,573	1,111	0
Issuance of Shares for proceeds (in Shares)		3,448,362
Cancellation of shares for proceeds	0	$ 0	0	0	0
Cancellation of shares for proceeds (in Shares)		0
Net loss for the period	(7,694,799)	$ 0	0	0	(7,694,799)
Balance at Sep. 30, 2022	14,221,978	$ 3,685	89,592,945	25,011,625	(100,386,277)
Balance (in Shares) at Sep. 30, 2022		36,849,696
Balance at Dec. 31, 2022	7,654,001	$ 5,512	94,829,417	44,232,194	(131,413,122)
Balance (in Shares) at Dec. 31, 2022		55,118,520
Issuance of Shares for proceeds	14,156,150	$ 1,928	11,064,408	3,089,814	0
Issuance of Shares for proceeds (in Shares)		19,278,526
Cancellation of shares for proceeds	0	$ 0	0	0	0
Cancellation of shares for proceeds (in Shares)		0
Net loss for the period	(12,448,500)	$ 0	0	0	(12,448,500)
Balance at Mar. 31, 2023	9,361,651	$ 7,440	105,893,825	47,322,008	(143,861,622)
Balance (in Shares) at Mar. 31, 2023		74,397,046
Issuance of Shares for proceeds	2,829,439	$ 2,145	2,310,606	516,688	0
Issuance of Shares for proceeds (in Shares)		21,451,168
Cancellation of shares for proceeds	0	$ 0	0	0	0
Cancellation of shares for proceeds (in Shares)		0
Net loss for the period	(3,565,215)	$ 0	0	0	(3,565,215)
Balance at Jun. 30, 2023	8,625,875	$ 9,585	108,204,431	47,838,696	(147,426,837)
Balance (in Shares) at Jun. 30, 2023		95,848,214
Issuance of Shares for proceeds	2,608,928	$ 3,353	2,200,667	404,908	0
Issuance of Shares for proceeds (in Shares)		33,531,100
Cancellation of shares for proceeds	0	$ 0	0	0	0
Cancellation of shares for proceeds (in Shares)		0
Net loss for the period	(3,934,443)	$ 0	0	0	(3,934,443)
Balance at Sep. 30, 2023	$ 7,300,360	$ 12,938	$ 110,405,098	$ 48,243,604	$ (151,361,280)
Balance (in Shares) at Sep. 30, 2023		129,379,314

Organization and Business Descr

Organization and Business Description	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND BUSINESS DESCRIPTION	NOTE 1 – ORGANIZATION AND BUSINESS DESCRIPTION Corporate Information Logiq, Inc., formerly known as Weyland Tech, Inc., is a Delaware corporation that was incorporated in 2004. Logiq is headquartered in New York, with offices in New York City and Minneapolis, MN. The Company’s common stock is quoted on the OTCQX under the symbol “LGIQ”. Business Overview The Company offers solutions that help small-to-medium-sized businesses (“SMBs”) to provide access to and reduce transaction friction of ecommerce for their clients. The Company’s solutions are provided through “DataLogiq” business, a digital marketing analytics business unit that offers proprietary data management, audience targeting and other digital marketing services that improve an SMB’s discovery and branding within the vast ecommerce landscape. The Company, through its DataLogiq platform offers online marketing solutions on a performance marketing and self-serve, Software as a Service (“SaaS”) basis. The Company provides its digital marketing to SMBs in a wide variety of industry sectors. The Company believe that SMBs can increase their sales, reach more customers, and promote their products and services using our affordable and cost-effective solutions. The Company recognizes revenue on our SaaS platform when provisioning services for their marketing campaigns. They also recognize revenue on CPL and other metrics for engagements undertaken on a performance marketing basis. The Company continues to expand its portfolio of offerings and the industries they serve: · In January 2020, the Company completed the acquisition of substantially all of the assets of Push Holdings, Inc., headquartered in Minneapolis, Minnesota. This acquired business, which the Company has rebranded as its DataLogiq division, operates a consumer data management platform powered by lead generation, online marketing, and multichannel reengagement strategies through its owned and operated brands. DataLogiq has developed a proprietary data management platform and integrated with several third-party service providers to optimize the return on its marketing efforts. DataLogiq focuses on consumer engagement and enrichment to maximize its return on acquisition through repeat monetization of each consumer. DataLogiq also licenses its software technology and provides managed technology services to various other e-commerce companies. DataLogiq is located in Minneapolis, Minnesota, USA. · On November 2, 2020, the Company completed the acquisition of Fixel AI Inc., thereby acquiring its self-serve MarTech Audience Targeting platform as a further expansion of its DataLogiq product suite. · On March 29, 2021, the Company completed the acquisition of Rebel AI, Inc., thereby acquiring its “The Rebel AI” advertising platform as a further expansion of its DataLogiq product suite. On December 15, 2021, the Company entered into various agreements with GoLogiq, Inc. (then known as Lovarra), a Nevada corporation (“GoLogiq”) and a public reporting company that, at the time, was a majority owned subsidiary of the Company, pursuant to which the Company agreed to transfer its AppLogiq business to GoLogiq, subject to customary conditions and approvals and completion of requisite financial statement audits (the “Separation”). GoLogiq is a fully reporting U.S. public company. In connection with the Separation, the Company announced that it intended to distribute, on a pro rata basis, 100% of the Company’s ownership interests in GoLogiq to the Company’s shareholders of record as of December 30, 2021 (the “Record Date”) (the “Distribution,” and collectively with the “Separation,” the “Spin Off”), which Distribution of said shares was expected to occur approximately six months from completion of the Separation (the “Distribution Date”), subject to customary conditions and approvals. On January 27, 2022, the Company completed the transfer of its AppLogiq business to GoLogiq. In connection with the completion of the transfer of AppLogiq to GoLogiq, GoLogiq issued 26,350,756 shares of its common stock to the Company (the “GoLogiq Shares”). The Company held the GoLogiq Shares until it distributed 100% of the GoLogiq Shares to the Company’s stockholders of record as of December 30, 2021 on a 1-for-1 basis (i.e. for every 1 share of Logiq held on December 30, 2021, the holder thereof will receive 1 share of Lovarra) upon completion of the Distribution. Logiq Inc does not have effective control of Gologiq shares prior to spin off. As a result of the completion of the spin off, as of July 27, 2022, the Company is no longer a technical majority owned subsidiary of Logiq. On July 27, 2022, the Company completed the Distribution and Spin Off. As a result, the Company no longer has a direct equity ownership of GoLogiq. DataLogiq Spin-off On September 9, 2022, the Company and the Company’s wholly-owned subsidiary, DLQ, Inc., a Nevada corporation (“DLQ”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Abri SPAC I, Inc., a Delaware corporation, (“Abri”), and Abri Merger Sub (“Merger Sub”) wherein Merger Sub will merge with and into DLQ with DLQ being the surviving company (“Surviving Company”), and a wholly owned subsidiary of Abri. The Merger is expected to close after obtaining the required approval by the stockholders of Abri and the Company, and upon the satisfaction of certain other customary closing conditions (“Closing”). At Closing Abri will deliver to the Company $114 million worth of shares Abri common stock, par value $0.0001, at $10.00 per share (the “Merger Consideration Shares”). Also at Closing, the Company will issue a dividend to its shareholders on a pro-rata basis equal to 25% of the aggregate Merger Consideration Shares (the “Dividend Shares”), payable to the Company shareholders of record as of a record date to be set shortly before Closing. More information relating to the Merger Agreement, the dividend and the various agreements associated with the Merger Agreement can be found in the Form 8-K filed by the Company on September 12, 2022. On May 1, 2023, the Company and DLQ into an amendment to the Merger Agreement (the “First Amendment”) with the other parties thereto, to remove the requirement that Abri have at least $5,000,001 of net tangible assets either immediately prior to or upon consummation of the Merger. On June 8, 2023, the Company and DLQ entered into a second amendment to the Merger Agreement (the “Second Amendment”) with the other parties thereto, to (i) amend the exchange on which its securities can be listed in connection with the Business Combination to include being listed on Nasdaq Global Market, and (ii) waive any default of Section 9.1(i) of the Merger Agreement for having received a notice from Nasdaq for non-compliance. On July 20, 2023, the Company, DLQ, Abri and Merger Sub entered into the Third Amendment to the Merger Agreement (the “Third Amendment”) to (i) remove provisions related to the transfer of certain intellectual property assets of Fixel AI, Inc. (“Fixel”) and Rebel AI, Inc. (“Rebel”), (ii) change the name of the Surviving Corporation to “Collective Audience, Inc.”, and (iii) increase the size of the senior financing facility from $25 Million to $30 Million.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). PRINCIPLES OF CONSOLIDATION The Consolidated results include Logiq, Inc. (a Delaware Corporation) and its subsidiaries, DLQ, Inc (a Nevada Corporation) (formerly Logiq, Inc. (Nevada)), Fixel AI Inc. and Rebel Inc. (collectively, also known as the DataLogiq segment). Logiq, Inc. (Delaware) results include our business segment APPLogiq, prior to the Spin off to GoLogiq Inc. and GoLogiq Inc. have been spun off while it remains a material subsidiary of the Company, but no consolidations since Q1 2023. Material intercompany balances and transactions have been eliminated on consolidation. USE OF ESTIMATES The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of Americ a requi BUSINESS COMBINATIONS The Company accounts for acquisitions of entities that include inputs and processes and have the ability to create outputs as business combinations. The Company allocates the purchase price of the acquisition to the tangible assets, liabilities and identifiable intangible assets acquired based on their estimated fair values. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition related expenses and integration costs are expensed as incurred. CERTAIN RISKS AND UNCERTAINTIES The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term. SEGMENT REPORTING Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by our chief operating decision maker, or decision- making group, in deciding how to allocate resources and in assessing performance. DATALogiq is a business segment created in January 2020 from our acquisition of Push Holdings Inc, comprising a consumer data management platform powered by lead generation, online marketing, and multichannel reengagement strategies through its owned and operated brands by Push Holdings Inc. and Fixel AI Inc. DataLogiq has developed a proprietary data management platform and integrates with several third-party service providers to optimize the return on its marketing efforts. DataLogiq focuses on consumer engagement and data enrichment to maximize its return on acquisition through repeat monetization of each consumer. We identify our reportable segments as those customer groups that represent more than 10% of our combined revenue or gross profit or loss of all reported operating segments. We manage our business on the basis of the two reportable segment e-commerce solutions and service provider. The accounting policies for segment reporting are the same as for the Company as a whole. We do not segregate assets by segments since our chief operating decision maker, or decision-making group, does not use assets as a basis to evaluate a segment’s performance. GOODWILL AND INTANGIBLE ASSETS, NET Goodwill is recorded as the difference between the aggregate consideration in a business combination and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in the fourth quarter or more frequently if indicators of impairment exist that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. Based on that qualitative assessment, if it is more likely than not that the fair value of a reporting unit is less than its carrying value, the Company conducts a quantitative goodwill impairment test, which involves comparing the estimated fair value of the reporting unit with its carrying value, including goodwill. The Company estimates the fair value of a reporting unit using a combination of the income and market approach. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment loss is recorded for the difference. The Company performed its qualitative assessment and determined that no impairment indicators were present during the nine months ended September 30, 2023 and 2022. The Company’s intangible assets consist of software technology, which is amortized using the straight-line method over five years. Amortization expense for the nine months ended September 30, 2023 and 2022 amounted to $1,496,955 and $3,044,395, respectively, which was included in the amortization of intangible assets expense of the accompanying consolidated statements of operations. IMPAIRMENT OF LONG-LIVED ASSETS The Company classifies its long-life assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – life intangible assets. Long-life assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-life asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. GROUP ACCOUNTING Subsidiaries are entities (including special purpose entities) over which the Group has power to govern the financial and operating policies, generally accompanying a shareholding of more than one half of the voting rights. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity. The purchase method of accounting is used to account for the acquisition of subsidiaries. The cost of an acquisition is measured as the fair value of the assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the acquisition. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values on the date of acquisition, irrespective of the extent of any minority interest. Subsidiaries are consolidated from the date on which control is transferred to the Group to the date on which that control ceases. In preparing the consolidated financial statements, intercompany transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made to the financial statements of subsidiaries to ensure consistency of accounting policies with those of the Group. Minority interest is that part of the net results of operations and of net assets of a subsidiary attributable to interests which are not owned directly or indirectly by the Group. It is measured at the minorities’ share of the fair value of the subsidiaries’ identifiable assets and liabilities at the date of acquisition by the Group and the minorities’ share of changes in equity since the date of acquisition, except when the losses applicable to the minority in a subsidiary exceed the minority interest in the equity of that subsidiary. In such cases, the excess and further losses applicable to the minority are attributed to the equity holders of the Company, unless the minority has a binding obligation to, and is able to, make good the losses. When that subsidiary subsequently reports profits, the profits applicable to the minority are attributed to the equity holders of the Company until the minority’s share of losses previously absorbed by the equity holders of the Company has been recovered. Please refer to Note 5 for the Company’s accounting policy on investments in subsidiaries. SUBSIDIARIES When subsidiaries are excluded from consolidation on the basis that their inclusion involving expense and delay out of proportion to the value to members of the Company, investments in subsidiaries are stated at cost less accumulated impairment losses in the Company’s balance sheet. On disposal of investments in subsidiaries, the difference between net disposal proceeds and the carrying amount of the investment is taken to the income statement. ASSOCIATES Associates are all entities over which the group has significant influence but not control or joint control, generally accompanying a shareholding interest of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting, after initially being recognized at cost. The group’s investment in associates includes goodwill identified on acquisition. The group’s share of its associates’ post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition other comprehensive income is recognized in other comprehensive income. The cumulative post-acquisition movements are adjusted against the carrying amount of the investment. Dividends receivable from associates are recognized as a reduction in the carrying amount of the investment. Where the group’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured long-term receivables, the group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the associate. Unrealized gains on transactions between the group and its associates are eliminated to the extent of the group’s interest in the associates. Unrealized losses are also eliminated, unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been changed, where necessary, to ensure consistency with the policies adopted by the group. FINANCIAL ASSETS Financial assets at fair value through profit or loss are stated at fair value, with any resultant gain or loss recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any dividend or interest earned on the financial asset and is included in ‘other gains and losses’ line in the statement of profit or loss and other comprehensive income. Fair value is determined in the manner described in Note 7. The Company measures certain financial assets at fair value on a recurring basis, including the available-for-sale debt securities. Fair value is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. The Company uses a three-level hierarchy established by the Financial Accounting Standards Board (FASB) that prioritizes fair value measurements based on the types of inputs used for the various valuation techniques (market approach, income approach and cost approach). The levels of the fair value hierarchy are described below: · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. · Level 3: Unobservable inputs with little or no market data available, which require the reporting entity to develop its own assumptions. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Financial assets and liabilities are classified in their entirety based on the most conservative level of input that is significant to the fair value measurement. LEASES The Company adopted ASU 2016-02, Leases (Topic 842), on January 8, 2020, using a modified retrospective approach reflecting the application of the standard to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the consolidated financial statements. The Company leases its offices which are classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the following for all leases (with the exception of short-term leases) on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. At the commencement date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate for the same term as the underlying lease. The right-of-use asset is recognized initially at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All right-of-use assets are reviewed for impairment. No impairment for right-of-use lease assets as of September 30, 2023. AVAILABLE-FOR-SALE INVESTMENTS Certain shares and debt securities held by the group are classified as being available for sale and are stated at fair value. Fair value is determined in the manner described in Note 4. Gains and losses arising from changes in fair value, impairment losses, interest calculated using the effective interest method and foreign exchange gains and losses on monetary assets are recognized directly in profit or loss. Dividends on available-for-sale equity instruments are recognized in profit or loss when the Company’s right to receive payments is established. The fair value of available-for-sale monetary assets denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at end of the reporting period. The change in fair value attributable to translation differences that result from a change in amortised cost of the available-for-sale monetary asset is recognized in profit or loss, and other changes are recognised in other comprehensive income. ACCOUNTS RECEIVABLE AND CONCENTRATION OF RISK Accounts receivable consists of trade receivables from customers. The Company records accounts receivable at its net realizable value, recognizing an allowance for doubtful accounts based on our best estimate of probable credit losses on our existing accounts receivable. Balances are written off against the allowance after all means of collection have been exhausted and the possibility of recovery is considered remote. CASH AND CASH EQUIVALENTS Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of twelve months or less and are readily convertible to known amounts of cash. EARNINGS PER SHARE Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive. REVENUE RECOGNITION The Company’s Platform as a Service (“PaaS”) provides the infrastructure allowing users to develop their own applications and IT services, which users can access anywhere via a web or desktop browser. The Company recognizes revenue on a pay-to-use subscription basis when our customers use our platform. For the territories licensed to our distributors and on a white label basis, we derive royalty income from the end user use of our platform on a white label basis. The Company maintains the PaaS software platform at its own cost. Any enhancements and minor customization for our resellers/distributors are not separately billed. Major new proprietary features are billed to the customer separately as development income while re-usable features are added to the features available to all customers on subsequent releases of our platform. COST OF REVENUE The Company cost of revenue comprises fees from third party cloud-based hosting services and media costs. INCOME TAXES The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. STOCK BASED COMPENSATION We value stock compensation based on the fair value recognition provisions ASC 718 , Compensation – Stock Compensation, which establishes accounting for stock-based awards exchanged for employee services and requires companies to expense the estimated grant date fair value of stock awards over the requisite employee service period. We do not ascertain the fair value of restricted stock awards using the Black-Scholes-Merton option pricing model. See Note 10, Stockholders’ Equity, for further details on our stock awards. RECENT ACCOUNTING PRONOUNCEMENTS On October 2, 2017, the FASB issued Accounting Standards Update (ASU) No. 2017-13, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The ASU adds SEC paragraphs to the new revenue and leases sections of the Codification on the announcement the SEC Observer made at the July 20, 2017 Emerging Issues Task Force (EITF) meeting. The SEC Observer said that the SEC staff would not object if entities that are considered public business entities only because their financial statements or financial information is required to be included in another entity’s SEC filing use the effective dates for private companies when they adopt ASC 606, Revenue from Contracts with Customers, and ASC 842, Leases. This would include entities whose financial statements are included in another entity’s SEC filing because they are significant acquirees under Rule 3-05 of Regulation S-X, significant equity method investees under Rule 3-09 of Regulation S-X and equity method investees whose summarized financial information is included in a registrant’s financial statement notes under Rule 4-08(g) of Regulation S-X. The ASU also supersedes certain SEC paragraphs in the Codification related to previous SEC staff announcements and moves other paragraphs, upon adoption of ASC 606 or ASC 842. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. On November 22, 2017, the FASB ASU No. 2017-14, “Income Statement-Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606): Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 116 and SEC Release 33-10403.” The ASU amends various paragraphs in ASC 220, Income Statement - Reporting Comprehensive Income; ASC 605, Revenue Recognition; and ASC 606, Revenue From Contracts With Customers, that contain SEC guidance. The amendments include superseding ASC 605-10-S25-1 (SAB Topic 13) as a result of SEC Staff Accounting Bulletin No. 116 and adding ASC 606-10-S25-1 as a result of SEC Release No. 33-10403. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, “Reclassification of Certain Tax Effects From Accumulated Other Comprehensive Income.” The ASU amends ASC 220, Income Statement - Reporting Comprehensive Income, to “allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act.” In addition, under the ASU, an entity will be required to provide certain disclosures regarding stranded tax effects. The ASU is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. In March 2018, the FASB issued ASU 2018-05 - Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (“ASU 2018-05”), which amends the FASB Accounting Standards Codification and XBRL Taxonomy based on the Tax Cuts and Jobs Act (the “Act”) that was signed into law on December 22, 2017 and Staff Accounting Bulletin No. 118 (“SAB 118”) that was released by the Securities and Exchange Commission. The Act changes numerous provisions that impact U.S. corporate tax rates, business-related exclusions, and deductions and credits and may additionally have international tax consequences for many companies that operate internationally. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-10, “Codification Improvements to Topic 842, Leases.” The ASU addresses 16 separate issues which include, for example, a correction to a cross reference regarding residual value guarantees, a clarification regarding rates implicit in lease contracts, and a consolidation of the requirements about lease classification reassessments. The guidance also addresses lessor reassessments of lease terms and purchase options, variable lease payments that depend on an index or a rate, investment tax credits, lease terms and purchase options, transition guidance for amounts previously recognized in business combinations, and certain transition adjustments, among others. For entities that early adopted Topic 842, the amendments are effective upon issuance of this Update, and the transition requirements are the same as those in Topic 842. For entities that have not adopted Topic 842, the effective date and transition requirements will be the same as the effective date and transition requirements in Topic 842. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-11 - Leases (Topic 842): Targeted Improvements. The ASU simplifies transition requirements and, for lessors, provides a practical expedient for the separation of non-lease components from lease components. Specifically, the ASU provides: (1) an optional transition method that entities can use when adopting ASC 842 and (2) a practical expedient that permits lessors to not separate non-lease components from the associated lease component if certain conditions are met. For entities that have not adopted Topic 842 before the issuance of this Update, the effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements in Update 2016-02. For entities that have adopted Topic 842 before the issuance of this Update, the transition and effective date of the amendments in this Update are as follows: 1) The practical expedient may be elected either in the first reporting period following the issuance of this Update or at the original effective date of Topic 842 for that entity. 2) The practical expedient may be applied either retrospectively or prospectively. All entities, including early adopters, that elect the practical expedient related to separating components of a contract in this Update must apply the expedient, by class of underlying asset, to all existing lease transactions that qualify for the expedient at the date elected. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Intangible Assets, Net

Intangible Assets, Net	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	NOTE 3 – INTANGIBLE ASSETS, NET As of September 30, 2023 and 2022, the Company has the following amounts related to intangible assets: Logiq DataLogiq Total Cost as of January 1, 2023 & September 30, 2023 $ 1,885,330 $ 22,968,391 $ 24,853,721 Amortization Brought forward as of January 1, 2023 $ 1,521,531 $ 16,213,079 $ 17,734,610 Charge for the period $ 363,799 $ 1,133,156 $ 1,496,955 Accumulated depreciation as of September 30, 2023 $ 1,885,330 $ 17,346,235 $ 19,231,565 Net intangible assets as of September 30, 2023 $ - $ 5,622,156 $ 5,622,156 Net intangible assets as of December 31, 2022 $ 363,799 $ 6,755,312 $ 7,119,111 Amortization expense related to intangible assets for the three months ended September 30, 2023 and 2022 amounted to $678,952 and $1,017,204, respectively. Amortization expense related to intangible assets for the nine months ended September 30, 2023 and 2022 amounted to $1,496,955 and $3,044,395, respectively. No significant residual value is estimated for these intangible assets. The estimated future amortization expense of intangible costs as of September 30, 2023 in the next five fiscal years and thereafter is as follows: Remaining of 2023 $ 359,841 2024 1,510,945 2025 1,510,945 2026 1,510,945 2027 and thereafter 729,480 $ 5,622,156

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET As of September 30, 2023 and 2022, the Company has the following amounts related to property and equipment: Leasehold Computer and Improvements Equipment Total Cost as of January 1, 2023 $ 165,957 $ 87,405 $ 253,362 Additions $ - - $ - Cost as of September 30, 2023 $ 165,957 $ 87,405 $ 253,362 Amortization Brought forward as of January 1, 2023 $ 100,907 $ 67,025 $ 167,932 Charge for the period $ 16,818 $ 15,560 $ 32,378 Accumulated depreciation as of September 30, 2023 $ 117,725 $ 82,585 $ 200,310 Net property and equipment as of September 30, 2023 $ 48,232 $ 4,820 $ 53,052 Net property and equipment as of December 31, 2022 $ 65,050 $ 20,380 $ 85,430 Depreciation expense for the three months ended September 30, 2023 and 2022 amounted to $10,368 and $13,728, respectively. Depreciation expense for the nine months ended September 30, 2023 and 2022 amounted to $32,378 and $39,141, respectively.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 5 – GOODWILL As of As of September 30, December 31, 2023 2022 Goodwill at cost - Push $ 4,781,208 $ 4,781,208 Goodwill at cost - Fixel 296,882 296,882 Goodwill at cost - Rebel 499,836 499,836 Total 5,577,926 5,577,926 Accumulated impairment losses $ - $ - Balance at end of period $ 5,577,926 $ 5,577,926 Goodwill has been allocated for impairment testing purposes to the acquisition of the assets of Push Holdings Inc. The assets were valued using a Fair Market Value basis as defined by The Financial Accounting Standards Board (FASB ASC 820-10-20). Liabilities were taken from Push Holdings Inc Consolidated Balance Sheet as of January 8, 2020.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2023
Credit Loss, Additional Improvements [Abstract]
ACCOUNTS RECEIVABLE	NOTE 6 – ACCOUNTS RECEIVABLE September 30, December 31, 2023 2022 Accounts receivable - gross $ 1,198,074 $ 2,252,383 Allowance for doubtful debts (602,751 ) (602,751 ) Accounts receivable - net 595,323 1,649,632 Movement in allowance for doubtful debts Balance as at beginning of period $ 602,751 $ 155,592 Provision for bad debts - 447,159 Reversal of the provision - - Balance at end of period 602,751 602,751 Age of Impaired trade receivables Current $ 362,015 30.2 % 1 - 30 days 20,996 1.8 % 31 - 60 days (192,608 ) (16.1 )% 61-90 days 191,984 16.0 % 91 and over 815,687 68.1 % Total 1,198,074 100.0 %

Prepayments, Deposit and Other

Prepayments, Deposit and Other Receivables	9 Months Ended
	Sep. 30, 2023
Prepayments Deposits And Other Receivables [Abstract]
PREPAYMENTS, DEPOSIT AND OTHER RECEIVABLES	NOTE 7 – PREPAYMENTS, DEPOSIT AND OTHER RECEIVABLES Prepayments, deposits and other receivables consist of the following: As of As of September 30, December 31, 2023 2022 Deposit $ - $ 180,000 Prepayments 84,224 41,591 $ 84,224 $ 221,591

Accruals

Accruals	9 Months Ended
	Sep. 30, 2023
Accrued Liabilities, Current [Abstract]
ACCRUALS	NOTE 8 – ACCRUALS Accruals and other payable consist of the following: As of As of September 30, December 31, 2023 2022 Accruals $ 2,553,856 $ 2,169,893 $ 2,553,856 $ 2,169,893

Income Tax

Income Tax	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 9 – INCOME TAX The United States of America Logiq, Inc. is incorporated in the State of Delaware in the U.S., and is subject to a gradual U.S. federal corporate income tax of 21%. The Company generated no taxable income for the nine months ended September 30, 2023 and 2022, which, had the Company generated any taxable income, would have been subject to U.S. federal corporate income tax rate of 21% and 34%, respectively. As of As of September 30, December 31, 2023 2022 U.S. statutory tax rate 21.00 % 21.00 % Effective tax rate 21.00 % 21.00 % As of September 30, 2023, the Company does not have any deferred tax assets.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 10 – STOCKHOLDERS’ EQUITY Common Stock On February 25, 2020, the Company filed a certificate of amendment (the “Certificate of Amendment”) to the Company’s Certificate of Incorporation, as amended, with the Secretary of State of the State of Delaware, to effect a reverse stock split of the Company’s common stock, $0.0001 par value per share (“Common Stock”), at a rate of approximately 1-for-13 (the “Reverse Stock Split”). Upon the filing of the Certificate of Amendment, and the resulting effectiveness of the Reverse Stock Split, every 13 outstanding shares of the Company’s Common Stock were, without any further action by the Company, or any holder thereof, combined into and automatically became 1 share of the Company’s Common Stock. No fractional shares were issued as a result of the Reverse Stock Split. In lieu thereof, fractional shares were cancelled, and stockholders received a cash payment in an amount equal to the fair market value of such fractional shares on the effective date. All shares of Common Stock eliminated as a result of the Reverse Stock Split have been returned to the Company’s authorized and unissued capital stock, and the Company’s capital was reduced by an amount equal to the par value of the shares of Common Stock so retired. The Reverse Stock Split did not change the Company’s current authorized number of shares of Common Stock or its par value. As such, the Company is authorized to issue up to 250,000,000 shares of Common Stock, par value $0.0001. Issuance of Common Stock In the year 2022 we have below common stock issuance: Sale of Common Stock – March 2022 On March 30, 2022, Logiq, Inc., a Delaware corporation (the “Company”), entered into a Purchase Agreement with Ionic Ventures, LLC (“Ionic”), whereby the Company has the right, but not the obligation, to sell to Ionic, and Ionic is obligated to purchase up to in the aggregate $40,000,000 worth of the Company’s common stock (the “Purchase Shares”), par value $0.0001 per share (“Common Stock”). Sales of Common Stock by the Company under the Purchase Agreement will be subject to certain limitations, and may occur from time to time, at the Company’s sole discretion, over the 24-month period commencing on March 30, 2020 (the “Primary Commencement Date”). In connection with the execution of the Purchase Agreement, the Company is registering 2,926,000 shares of Common Stock to Ionic in connection with the purchase of $3,000,000 in shares of Common Stock (the “Primary Shares”) in connection with the initial purchase of Common Stock under the Purchase Agreement, which reflects an estimated value equal to the product of (A) the quotient of (y) the purchase amount (i.e., $3,000,000) divided by (z) the Pre-Settlement Regular Purchase Price (defined below), multiplied by (B) 125% (which Ionic may increase at its discretion). The “Pre-Settlement Regular Purchase Price” is equal to 80% of the closing price of the Common Stock on the OTCQX Market on the date immediately preceding the Company’s receipt of a purchase notice under the Purchase Agreement. The Regular Purchase Price, which is the price at which future shares of Common Stock sold under the Purchase Agreement will be sold at, for the Purchase Shares shall equal 97% of the arithmetic average of the five lowest VWAPs during the period starting on the date that Ionic receives Pre-Settlement Regular Purchase Shares and ending on such date that the aggregate dollar volume of our common stock traded on our Principal Market equals five times the Purchase Amount, in the aggregate, subject to a five Trading Day minimum (provided, however, that each day on which Ionic has requested Purchase Shares which cannot be delivered to Ionic shall be excluded from such calculation). This is a forward pricing mechanism based on an estimate and true up and as of the date of this filing, the Regular Purchase Price has yet to be calculated. Also, in connection with the execution of the Purchase Agreement, the Company issued a Warrant to purchase 631,579 shares of Common Stock (1.5% of the total $40,000,000 commitment amount) to Ionic for no consideration as a commitment fee, and has agreed to register the shares issuable upon exercise of the Warrant. The Warrant may be exercised for cash, but may also be exercised on a cashless exercise basis, which means the Company may not receive any proceeds from such cashless exercise. Under the Warrant, the Company does not have the right to control the timing and amount of any Warrant exercises by Ionic, except that there is a 9.99% ownership limitation blocker in the Warrant. Ionic may ultimately decide to exercise all, some or none of the Warrant. The Company intends to register the remaining up to $37,000,000 worth of Common Stock under the Purchase Agreement, or any additional Primary Shares that may be issued after the date hereof to Ionic, or any Purchase Shares which may be issuable to Ionic as a “true up” pursuant to the initial purchase described above pursuant to a resale registration statement on Form S-1 to be filed subsequently with the Securities and Exchange Commission (the “SEC”). The Company and Ionic entered into a Registration Rights Agreement (the “RRA”) dated as of March 30, 2022, for such purpose. Actual sales of Common Stock to Ionic under the Purchase Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, an effective resale registration statement, which is a condition to the commencement of additional sales under the Purchase Agreement (each, a “Secondary Commencement”), market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The Company expects that any net proceeds received by the Company from sales to Ionic under the Purchase Agreement will be used for working capital and general corporate purposes. The purchase price of the Common Stock purchased by the Ionic under the Purchase Agreement will be derived from prevailing market prices of the Company’s Common Stock immediately preceding the time of sale. The Company will control the timing and amount of future sales, if any, of Common Stock to Ionic. Ionic has no right to require the Company to sell any Common Stock to it, but Ionic is obligated to make purchases as the Company directs, subject to certain conditions. The Purchase Agreement and the RRA each contains certain representations, warranties, covenants, closing conditions and indemnification and termination provisions by, between and for the benefit of the parties which are customary of transactions of this nature. Ionic may not assign or transfer its rights and obligations under the Purchase Agreement. The issuance of the Primary Shares and the shares issuable upon exercise of the Warrant have been registered pursuant to the Company’s effective shelf registration statement on Form S-3 (File No. 333-259851) (the “Registration Statement”), and the related base prospectus included in the Registration Statement dated October 8, 2021, as supplemented by a prospectus supplement to be filed on or about March 31, 2022 (the “Prospectus Supplement”). Effective March 16, 2023, the Company and Ionic mutually agreed to terminate the Purchase Agreement and Registration Rights Agreement (the “Termination”). In connection with the Termination, the Company filed a withdrawal of its Resale Registration Statement on Form S-1 confirming no additional shares were offered or sold under the Resale Registration Statement. As such, the Company has terminated the right to register for sale the additional $37,000,000 in additional Common Stock as a result of the Termination and no additional shares will be issued or sold under such agreements. Battle Bridge Acquisition – March 2022 On March 31, 2022 the Company, Battle Bridge Acquisition Co, LLC, a company beneficially owned entirely by the Company (the “Buyer”), Section 2383 LLC, a Wyoming limited liability company (“Seller”), Travis Phipps, an individual (“Phipps”) and Robb Billy (“Billy” and, together with Phipps, the “Founders”) and Travis Phipps, as Representative, entered into an asset purchase agreement (the “Battle Bridge Purchase Agreement”) whereby the Buyer agreed to purchase from Seller and Seller agreed to sell to Buyer substantially all of the assets of Seller which represents the “Battle Bridge Labs” business (the “Battle Bridge Assets”) (collectively, the “Transaction”). The consummation of the Transaction (the “Closing”) occurred simultaneously with execution of the Battle Bridge Purchase Agreement on March 31, 2022. As consideration for the Buyer’s acquisition of the Battle Bridge Assets, the Company agreed to pay $3,250,000 (the “Purchase Price”) which consisted of $250,000 in cash (the “Cash Consideration”) and the issuance of 2,912,621 shares of restricted common stock of the Company at $1.03 per share (the “Stock Consideration”) (representing $3,000,000 in Stock Consideration) which was the volume weighted average price (VWAP) of the Company’s common stock as reported by Bloomberg LP for the twenty (20) trading days immediately prior to Closing. $500,000 in Stock Consideration was retained by the Company at the Closing and held as partial security to satisfy indemnification claims for a period of 12 months following the Closing. In addition, the recipients of the Stock Consideration agreed to sign lock-up and leak-out agreements which provide that, following a 6-month lock-period and ending 18 months after Closing, any sales of the Company’s common stock by such recipients do not exceed one percent (1%) of the then applicable thirty (30) day trading average volume of the Company’s common stock as of such date. During the year ended December 31, 2022, a total of 5,817,274 shares with par value of $0.0001 per share were issued for consultancy services received including shares issued to Senior Management, Directors, Operational Staff, Legal Consultants, Strategy Advisors and Technology Consultants received and 22,950,490 shares with par value of $0.0001 per share were issued to various stockholders. During the three months ended March 31, 2023, a total of 19,278,526 shares with par value of $0.0001 per share were issued to various stockholders. During the three months ended June 30, 2023, a total of 21,451,168 shares with par value of $0.0001 per share were issued to various stockholders. During the three months ended September 30, 2023, a total of 33,531,100 shares with par value of $0.0001 per share were issued to various stockholders. Cancellation of Common Stock During the year ended December 31, 2022, 132,326 shares with par value of $0.0001 per share were cancelled by various stockholders. During the nine months ended September, 2023, no shares were cancelled. Stock-Based Compensation For the three months ended March 31, 2023 for Logiq, Inc., a total of 7,058,398 shares of common stock were issued for stock-based compensation to consultants. For the three months ended June 30, 2023 for Logiq, Inc., a total of 1,150,455 shares of common stock were issued for stock-based compensation to consultants. For the three months ended September 30, 2023 for Logiq, Inc., a total of 31,931,100 shares of common stock were issued for stock-based compensation to consultants.

(Loss) Per Share

(Loss) Per Share	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
(LOSS) PER SHARE	NOTE 11 – (LOSS) PER SHARE The following table sets forth the computation of basic and diluted earnings per common share for the three months ended and nine months ended September 30, 2023 and 2022, respectively: For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Numerator - basic and diluted Net (Loss) (3,934,443 ) (7,694,799 ) (19,948,158 ) (18,136,164 ) Denominator Weighted average number of common shares outstanding - basic and diluted 101,745,947 34,645,067 86,068,463 31,241,330 (Loss) per common share - basic and diluted (0.0387 ) (0.2221 ) (0.2318 ) (0.5805 )

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES Leases Operating lease In 2020, through the Push acquisition, the Company was assigned an operating lease for approximately 30,348 square feet of office and warehouse space located in Minneapolis, Minnesota, at a rate of $367,200 per annum Under the amended contract, there was no operating lease right-of-use asset and liability at September 30, 2023 and an operating lease right-of-use asset and liability of $58,122 and $16,589 at December 31, 2022, respectively, utilizing an effective present value rate at 3.25%. For the nine months ended September 30, 2023 and 2022, the Company recorded approximately $58,122 and $130,248 in amortization expense, respectively. The Company’s net rental expense was approximately $76,188 and $158,000 for the nine-months ended September 30, 2023 and 2022, respectively. As of September 30, 2023, the lease has expired and there is no additional commitment. Legal proceedings From time to time, the Company may become involved in litigation. Management is not currently aware of any litigation matters or other contingencies that could have a material adverse effect on the financial position, results of operations, or cash flows of the Company.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 13 – SEGMENT INFORMATION The Group has determined that it operates in two operating and reportable business segments: AppLogiq and DataLogiq. The Company determined its reportable segments based on operating and financial reports regularly reviewed by the Company’s Chief Operating Decision Maker (“CODM”), which is the Company’s Chief Executive Officer (“CEO”). The AppLogiq reportable segment is comprised of the accounts of CreateApp and Corporate activities. The DataLogiq reportable segment is comprised of the subsidiaries of DLQ, Inc. (formerly Logiq, Inc. (a Nevada corporation)), Fixel AI, Inc. and Rebel AI Inc. The following table presents the segment information for the three months and nine months ended September 30, 2023 and 2022: For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Logiq (Delaware) prior to Spin off CreateApp Segment operating income $ - $ - $ - $ - Other corporate expenses, net 2,232,677 3,783,861 15,656,876 5,291,854 Total operating (loss) income (2,232,677 ) (3,783,861 ) (15,656,876 ) (5,291,854 ) Gologiq incl CreateApp post Spin off Segment operating income $ - $ 334,987 $ - $ 5,277,379 Other corporate expenses, net - 1,012,149 - 7,991,978 Total operating (loss) - (677,162 ) - (2,714,599 ) DLQ incl DATALogiq Segment operating income $ 3,265,674 $ 3,765,386 $ 11,663,762 $ 11,878,354 Other corporate expenses, net 4,967,440 6,999,162 15,955,044 22,008,066 Total operating (loss) (1,701,766 ) (3,233,776 ) (4,291,282 ) (10,129,712 ) Consolidated Segment operating income $ 3,265,674 $ 4,100,373 $ 11,663,762 $ 17,155,733 Other corporate expenses, net 7,200,117 11,795,172 31,611,920 35,291,897 Total operating (loss) (3,934,443 ) (7,694,799 ) (19,948,158 ) ( 18,136,164 ) Significant Customers No revenues from any single customer exceeded 10% of total net revenues for the three months and nine months ended September 30, 2023 and 2022.

Geographical Information

Geographical Information	9 Months Ended
	Sep. 30, 2023
Geographic Information [Abstract]
GEOGRAPHICAL INFORMATION	NOTE 14 – GEOGRAPHICAL INFORMATION Revenue by geographical region for the three months and nine months ended September 30, 2023 and 2022 were as follows: For the three months ended For the three months ended September 30, September 30, 2023 % 2022 % Southeast Asia $ 1,632,837 50.0 $ 1,882,692 45.9 EU 816,419 25.0 941,347 23.0 South Korea 489,851 15.0 564,808 13.8 Africa 326,567 10.0 376,539 9.2 North America - - 334,987 8.2 Total revenue $ 3,265,674 100.0 $ 4,100,373 100.0 For the nine months ended For the nine months ended September 30, September 30, 2023 % 2022 % Southeast Asia $ 5,831,881 50.0 $ 5,937,177 34.6 EU 2,915,941 25.0 2,969,589 17.3 South Korea 1,749,564 15.0 1,781,753 10.4 Africa 1,166,376 10.0 1,187,835 6.9 North America - - 5,277,379 30.8 Total revenue $ 11,663,762 100.0 $ 17,153,733 100.0

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2023
Business Combinations [Abstract]
BUSINESS COMBINATIONS	NOTE 15 – BUSINESS COMBINATIONS Push Holdings Inc. On January 8, 2020, the Company acquired substantially all the assets of Push Holdings Inc in exchange for 35,714,285 shares of the Company’s common stock. The fair value of the shares of common stock at the close of the transaction was $14,285,714. The acquisition of substantially all the assets of Pushing Holding was accounted for as a business combination in accordance with Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), with the results of Logiq Inc (Nevada)’s operations included in the Company’s consolidated financial statements from January 9, 2020. Goodwill has been measured as the excess of the total consideration over the amounts assigned to identifiable assets acquired and liabilities assumed. During the year ended December 31, 2020, the Company, through its wholly-owned subsidiary, Logiq Inc (Nevada) acquired substantially all of the assets of Push Holdings, Inc. The fair values of assets acquired and liabilities assumed were as follows: Cash and cash equivalents $ 574,572 Restricted cash 1,025,000 Accounts receivable, net 709,053 Prepaid expenses and other current assets 11,940 Property, plant and equipment 225,126 Intangible assets 8,250,000 Accounts payable (367,091 ) Accrued expenses and other current liabilities (424,094 ) Due to parent company (500,000 ) Goodwill 4,781,208 Net assets acquired $ 14,285,714 Fair valuation methods used for the identifiable net assets acquired in the acquisition make use of quoted prices in active markets, discounted cash flows and risk adjusted weighted cost of capital. The methods used in determining fair value of the intangible assets included consideration of the three traditional approaches to value: market, income, and cost. Accordingly, after due consideration of other appropriate and generally accepted valuation methodologies, the value of intangible assets acquired from Push has been developed primarily on the basis of the income approach. Under the income approach, the Company evaluated revenue projections derived from the software technology and the appropriate royalty rate that Push Holdings would have paid if Push Holdings did not own the software technology. On the acquisition date, goodwill of $4,781,208 and other intangible assets of $8,250,000 were recorded. The other intangible asset identified during the acquisition is software technology, which has a weighted average useful life of five years, which is management’s best estimate at the time of the acquisition. The Company incurred some accounting and legal fees related to the acquisition of the assets of Push Holdings. The amount attributable to the Company has been included in general and administrative expenses in the accompanying consolidated statement of operations for the three months ended March 31, 2021. In the consolidated statements of operations, revenues and expenses include the operations of Logiq Inc (Nevada) since January 9, 2020, which is the day after the acquisition date. Fixel AI Inc. On November 2, 2020, the Company acquired Fixel AI Inc., a Delaware corporation (“Fixel”) in exchange for 564,467 shares of the Company’s common stock. The fair value of the shares of common stock at the close of the transaction was $8.86. On the closing date, the Company issued 564,467 restricted shares of its common stock to Fixel Stockholders, of which the shares allocated to the Fixel stockholders that are residents of Israel (“Israel Stockholders”) will be delivered to an independent third-party escrow (the “Escrow Shares”), where (i) such shares will be released to Israel Stockholders upon each Israel Stockholder’s compliance with the 104H tax ruling issued by certain tax authorities of Israel in connection with the Merger and (ii) shares held by Founders making up approximately 20% of the shares issued will be held subject to offset for indemnification purposes. The Shares were issued at a trailing twenty (20) day VWAP of $8.86 per share. The fair values of assets acquired and liabilities assumed were as follows: Cash and cash equivalents $ 67,167 Restricted cash 10,229 Accounts receivable, net 29,036 Prepaid expenses and other current assets 20,963 Intangible assets 4,678,422 Accounts payable 280 Accrued expenses and other current liabilities (47,021 ) Deferred revenue (55,958 ) Goodwill 296,882 Net assets acquired $ 5,000,000 Fair valuation methods used for the identifiable net assets acquired in the acquisition make use of quoted prices in active markets, discounted cash flows and risk adjusted weighted cost of capital. The methods used in determining fair value of the intangible assets included consideration of the three traditional approaches to value: market, income, and cost. Accordingly, after due consideration of other appropriate and generally accepted valuation methodologies, the value of intangible assets acquired from Fixel has been developed primarily on the basis of the income approach. Under the income approach, the Company evaluated revenue projections derived from the software technology and the appropriate royalty rate that Fixel would have paid if Fixel did not own the software technology. On the acquisition date, goodwill of $296,882 and other intangible assets of $4,678,422 were recorded. The other intangible asset identified during the acquisition is software technology, which has a weighted average useful life of five years, which is management’s best estimate at the time of the acquisition. The Company incurred some accounting and legal fees related to the acquisition of the assets of Fixel. The amount attributable to the Company has been included in general and administrative expenses in the accompanying consolidated statement of operations for the three months ended March 31, 2021. In the consolidated statements of operations, revenues and expenses include the operations of Fixel AI, Inc. since November 3, 2020, which is the day after the acquisition date. Rebel AI Inc. On March 29, 2021, the Company acquired Rebel for a total cash consideration of $1,126,000 and in exchange for 1,032,056 shares of the Company’s common stock. The fair value of the shares of common stock at the close of the transaction was $6.00. On the Closing Date, the Company issued 1,032,056 restricted shares of its common stock to Rebel Stockholders, and at a trailing twenty (20) day VWAP of $6.00 per share. Cash and cash equivalents $ 7,736 Accounts receivable, net 10,052 Prepaid expenses and other current assets 14,617 Property, plant and equipment 28,236 Intangible assets 6,789,969 Accrued expenses and other current liabilities (32,110 ) Goodwill 499,836 Net assets acquired $ 7,318,336 Fair valuation methods used for the identifiable net assets acquired in the acquisition make use of quoted prices in active markets, discounted cash flows and risk adjusted weighted cost of capital. The methods used in determining fair value of the intangible assets included consideration of the three traditional approaches to value: market, income, and cost. Accordingly, after due consideration of other appropriate and generally accepted valuation methodologies, the value of intangible assets acquired from Rebel has been developed primarily on the basis of the income approach. Under the income approach, the Company evaluated revenue projections derived from the software technology and the appropriate royalty rate that Rebel would have paid if Rebel did not own the software technology. On the acquisition date, goodwill of $499,836 and other intangible assets of $6,789,969 were recorded. The other intangible asset identified during the acquisition is software technology, which has a weighted average useful life of five years, which is management’s best estimate at the time of the acquisition. The Company incurred some accounting and legal fees related to the acquisition of the assets of Rebel. The amount attributable to the Company has been included in general and administrative expenses in the accompanying consolidated statement of operations for the period ended March 31, 2021. In the consolidated statements of operations, revenues and expenses include the operations of Rebel AI, Inc. since March 29, 2021, which is the day after the acquisition date. Battle Bridge Labs LLC On March 31, 2022, DLQ completed the acquisition of certain customer contractual agreements of Battle Bridge Labs, LLC, including those of Section 2383 LLC, a Tulsa, Oklahoma-based digital brand marketing agency. The purchase price was $3,250,000 and consisted of the issuance of 2,912,621 shares of restricted common stock of Logiq, Inc. with a fair value of $3,000,000 and cash consideration of $250,000. DLQ considers the Intangible asset acquired, comprising certain customer contractual agreements, to be at fair value and there is no goodwill arising. The fair values of assets acquired assumed were as follows: Intangible assets $ 3,250,000 Goodwill - Net assets acquired $ 3,250,000 AppLogiq Spin-Off On July 27, 2022, the Company completed the Distribution and Spin Off. Logiq Inc does not have effective control of Gologiq shares prior to spin off. As a result of the completion of the spin off, as of July 27, 2022, the Company is no longer a technical majority owned subsidiary of Logiq. The Company recognized an impairment loss of $19,700,000 following a revaluation on February 28, 2023 to $11,800,000 as compared to $31,500,000 at December 31, 2021 as shown below. Intangible assets Goodwill Total Brought forward at January 1, 2022 24,000,000 7,500,000 31,500,000 Impairment loss in the year (15,032,000 ) (4,668,000 ) (19,700,000 ) Carried forward at December 31, 2022 8,968,000 2,832,000 11,800,000 Park Place Payments Inc. Share Exchange Agreement On April 25, 2023, the Company, Park Place, and the Stakeholders consummated the transactions contemplated by the Share Exchange Agreement. Pursuant to the Share Exchange Agreement, at the Closing (as defined therein), the Company shall acquire all of the issued and outstanding shares of common stock of Park Place, and in exchange has committed to issue and sell an aggregate of fourteen million six hundred fifty-two thousand seven hundred ninety-eight (14,652,798) shares of common stock of the Company to Park Place, which are to be held in escrow and distributed to the Stakeholders pursuant to the terms of the Share Exchange Agreement (the “Exchange Shares”)(such transactions, collectively the “Share Exchange”). A certain number of the Exchange Shares, being nine million seven hundred sixty-eight thousand five hundred thirty-two (9,768,532) shares, are subject to the achievement by Park Place of earnout provisions pursuant to the terms of the Share Exchange Agreement. The Exchange Shares issued pursuant to the Share Exchange have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or under the securities laws of any state, and therefore, cannot be resold, pledged, assigned or otherwise disposed of by the holders thereof, absent such registration or an applicable exemption from such registration requirements, and will be subject to further contractual restrictions on transfer as described in the Share Exchange Agreement. All descriptions of the Share Exchange Agreement herein are qualified in their entirety by reference to the text thereof filed as Exhibit 2.10 hereto, which is incorporated herein by reference. The Share Exchange Agreement governs the contractual rights between the parties in relation to the transactions contemplated thereby and contains customary representations and warranties and pre- and post-closing covenants of each party. The Share Exchange Agreement is not intended to be, and should not be relied upon as, making disclosures regarding any facts and circumstances relating to the Company or Park Place. The Share Exchange Agreement is described in this Current Report and attached as Exhibit 2.10 hereto only to provide investors with information regarding the terms and conditions of the Share Exchange Agreement, and, except for its status as a contractual document that establishes and governs the legal relationship among the parties thereto with respect to the transactions contemplated thereby, is not intended to provide any other factual information regarding the Company or Park Place or the actual conduct of their respective businesses during the pendency of the Share Exchange Agreement, or to modify or supplement any factual disclosures about the Company contained in any of the Company’s public reports filed with the Securities Exchange Commission (the “SEC”). On April 21, 2023, the Company received a cease trade order from the Ontario Securities Commission (“OSC”) and, on May 12, 2023, a corresponding notice of delisting related to its listing and trading in Canada on the NEO Exchange (now known as CBOE Canada). As a result of the OSC order and NEO notice, the Company no longer trades in Canada. The Company still is quoted on the OTCQX market in the United States as its primary market.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS Submission of Matters to a Vote of Security Holders: On October 23, 2023, the Company held a special meeting of its stockholders (the “Special Meeting”). The proposals voted on at the Special Meeting were to: (1) authorize the transactions contemplated under the Merger Agreement dated as of September 9, 2022, as amended (the “ Merger Agreement ”), by and among Abri Merger Sub, Inc., a Delaware corporation (“ Merger Sub ”), and a wholly owned subsidiary of Abri SPAC I, Inc. (“ Abri ”), DLQ Parent, and DLQ, Inc., a Nevada corporation (“ DLQ ”) a subsidiary of DLQ Parent. Pursuant to the terms of the Merger Agreement, a business combination between Abri and DLQ will be effected through the merger of Merger Sub with and into DLQ, with DLQ surviving the merger as a wholly owned subsidiary of Abri (the “ Business Combination ” or “ Merger ”); and (2) proposal to amend our certificate of incorporation, as amended, to effect, at the discretion of our board of directors, a reverse stock split of our issued and outstanding shares of common stock (the “Reverse Split Authorization”), par value $ 0.0001 per share, such split to combine a number of outstanding shares of common stock at a ratio of not less than five (5) shares and not more than fifty ( 50) shares, into one share of common stock, such ratio to be determined by our board of directors at any time prior to twelve (12) months from the date of stockholder approval, without further approval or authorization of our stockholders. Both proposals have were passed by shareholders. As of date of this filing, no action has been taken in connection with the Reverse Split Authorization. Spin off of DLQ, Inc. has successfully closed: As previously announced, on September 12, 2022, Abri SPAC I, Inc., a Delaware corporation (“Abri”), Abri Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Abri (“Merger Sub”), Logiq, Inc., a Delaware corporation (the “Company”) and, DLQ, Inc., a Nevada corporation and wholly owned subsidiary of the Company (“DLQ”) entered into a Merger Agreement (the “Merger Agreement”). As previously reported on the Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission (“SEC”) on October 25, 2023, the Company held a special meeting of its stockholders (the “Special Meeting”), at which holders of 59,902,368 or 56.89% shares of Company Common Stock ( the “Company Common Stock”) were present in person or by proxy, constituting a quorum for the transaction of business. Only stockholders of record as of the close of business on September 25, 2023, the record date (the “Record Date”) for the Special Meeting, were entitled to vote at the Special Meeting. As of the Record Date, 105,284,314 shares of Company Common Stock were outstanding and entitled to vote at the Special Meeting. On November 2, 2023 (the “Closing Date”), the Business Combination, including the Merger, was completed (the “Closing”). In connection with the Closing, on November 2, 2023, the Company declared a Dividend distribution of the 3,762,000 shares of Abri common stock, at a ratio of 0.027 shares of Abri common stock per each 1 share of Company common stock to the Company’s shareholders as of record as of the Dividend Record Date. The actual date of delivery and receipt of such Abri common stock by holders of record as of Dividend Record Date may be delayed due to administrative matters and will vary on a case-by-case basis depending on how such shares are held by such holders (e.g. as registered holders, street name, etc.). Certain Company stockholders which are entitled to 1,500,000 of such Logiq Dividend shares agreed to become subject to an Escrow Agreement (the “Reset Shares”), which shares may be released to certain institutional investors to cover any reset in the amount of Consideration Shares to cover a $5 million investment in DLQ (the “DLQ Investment”) in the form of convertible promissory notes issued by DLQ (the “DLQ Notes”). Additionally, As disclosed in that certain Form 8-K filed with the SEC on September 8, 2023, an aggregate of $5,000,000 of DLQ Notes converted into shares of common stock of DLQ representing an aggregate of 14% of DLQ and were exchanged for an aggregate of 1,600,000 Consideration Shares. The remaining 53% of Consideration Shares were issued to the Company and are subject to an 11-month lock-up, as well as a separate escrow account which shall be released once such the DLQ Investors recoup their original investment amounts.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Company in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”).
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION The Consolidated results include Logiq, Inc. (a Delaware Corporation) and its subsidiaries, DLQ, Inc (a Nevada Corporation) (formerly Logiq, Inc. (Nevada)), Fixel AI Inc. and Rebel Inc. (collectively, also known as the DataLogiq segment). Logiq, Inc. (Delaware) results include our business segment APPLogiq, prior to the Spin off to GoLogiq Inc. and GoLogiq Inc. have been spun off while it remains a material subsidiary of the Company, but no consolidations since Q1 2023. Material intercompany balances and transactions have been eliminated on consolidation.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of Americ a requi
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS The Company accounts for acquisitions of entities that include inputs and processes and have the ability to create outputs as business combinations. The Company allocates the purchase price of the acquisition to the tangible assets, liabilities and identifiable intangible assets acquired based on their estimated fair values. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition related expenses and integration costs are expensed as incurred.
CERTAIN RISKS AND UNCERTAINTIES	CERTAIN RISKS AND UNCERTAINTIES The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.
SEGMENT REPORTING	SEGMENT REPORTING Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by our chief operating decision maker, or decision- making group, in deciding how to allocate resources and in assessing performance. DATALogiq is a business segment created in January 2020 from our acquisition of Push Holdings Inc, comprising a consumer data management platform powered by lead generation, online marketing, and multichannel reengagement strategies through its owned and operated brands by Push Holdings Inc. and Fixel AI Inc. DataLogiq has developed a proprietary data management platform and integrates with several third-party service providers to optimize the return on its marketing efforts. DataLogiq focuses on consumer engagement and data enrichment to maximize its return on acquisition through repeat monetization of each consumer. We identify our reportable segments as those customer groups that represent more than 10% of our combined revenue or gross profit or loss of all reported operating segments. We manage our business on the basis of the two reportable segment e-commerce solutions and service provider. The accounting policies for segment reporting are the same as for the Company as a whole. We do not segregate assets by segments since our chief operating decision maker, or decision-making group, does not use assets as a basis to evaluate a segment’s performance.
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET Goodwill is recorded as the difference between the aggregate consideration in a business combination and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in the fourth quarter or more frequently if indicators of impairment exist that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. Based on that qualitative assessment, if it is more likely than not that the fair value of a reporting unit is less than its carrying value, the Company conducts a quantitative goodwill impairment test, which involves comparing the estimated fair value of the reporting unit with its carrying value, including goodwill. The Company estimates the fair value of a reporting unit using a combination of the income and market approach. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment loss is recorded for the difference. The Company performed its qualitative assessment and determined that no impairment indicators were present during the nine months ended September 30, 2023 and 2022. The Company’s intangible assets consist of software technology, which is amortized using the straight-line method over five years. Amortization expense for the nine months ended September 30, 2023 and 2022 amounted to $1,496,955 and $3,044,395, respectively, which was included in the amortization of intangible assets expense of the accompanying consolidated statements of operations.
IMPAIRMENT OF LONG-LIVED ASSETS	IMPAIRMENT OF LONG-LIVED ASSETS The Company classifies its long-life assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – life intangible assets. Long-life assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-life asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.
GROUP ACCOUNTING	GROUP ACCOUNTING Subsidiaries are entities (including special purpose entities) over which the Group has power to govern the financial and operating policies, generally accompanying a shareholding of more than one half of the voting rights. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity. The purchase method of accounting is used to account for the acquisition of subsidiaries. The cost of an acquisition is measured as the fair value of the assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the acquisition. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values on the date of acquisition, irrespective of the extent of any minority interest. Subsidiaries are consolidated from the date on which control is transferred to the Group to the date on which that control ceases. In preparing the consolidated financial statements, intercompany transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made to the financial statements of subsidiaries to ensure consistency of accounting policies with those of the Group. Minority interest is that part of the net results of operations and of net assets of a subsidiary attributable to interests which are not owned directly or indirectly by the Group. It is measured at the minorities’ share of the fair value of the subsidiaries’ identifiable assets and liabilities at the date of acquisition by the Group and the minorities’ share of changes in equity since the date of acquisition, except when the losses applicable to the minority in a subsidiary exceed the minority interest in the equity of that subsidiary. In such cases, the excess and further losses applicable to the minority are attributed to the equity holders of the Company, unless the minority has a binding obligation to, and is able to, make good the losses. When that subsidiary subsequently reports profits, the profits applicable to the minority are attributed to the equity holders of the Company until the minority’s share of losses previously absorbed by the equity holders of the Company has been recovered. Please refer to Note 5 for the Company’s accounting policy on investments in subsidiaries.
SUBSIDIARIES	SUBSIDIARIES When subsidiaries are excluded from consolidation on the basis that their inclusion involving expense and delay out of proportion to the value to members of the Company, investments in subsidiaries are stated at cost less accumulated impairment losses in the Company’s balance sheet. On disposal of investments in subsidiaries, the difference between net disposal proceeds and the carrying amount of the investment is taken to the income statement.
ASSOCIATES	ASSOCIATES Associates are all entities over which the group has significant influence but not control or joint control, generally accompanying a shareholding interest of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting, after initially being recognized at cost. The group’s investment in associates includes goodwill identified on acquisition. The group’s share of its associates’ post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition other comprehensive income is recognized in other comprehensive income. The cumulative post-acquisition movements are adjusted against the carrying amount of the investment. Dividends receivable from associates are recognized as a reduction in the carrying amount of the investment. Where the group’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured long-term receivables, the group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the associate. Unrealized gains on transactions between the group and its associates are eliminated to the extent of the group’s interest in the associates. Unrealized losses are also eliminated, unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been changed, where necessary, to ensure consistency with the policies adopted by the group.
FINANCIAL ASSETS	FINANCIAL ASSETS Financial assets at fair value through profit or loss are stated at fair value, with any resultant gain or loss recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any dividend or interest earned on the financial asset and is included in ‘other gains and losses’ line in the statement of profit or loss and other comprehensive income. Fair value is determined in the manner described in Note 7. The Company measures certain financial assets at fair value on a recurring basis, including the available-for-sale debt securities. Fair value is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. The Company uses a three-level hierarchy established by the Financial Accounting Standards Board (FASB) that prioritizes fair value measurements based on the types of inputs used for the various valuation techniques (market approach, income approach and cost approach). The levels of the fair value hierarchy are described below: · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. · Level 3: Unobservable inputs with little or no market data available, which require the reporting entity to develop its own assumptions. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Financial assets and liabilities are classified in their entirety based on the most conservative level of input that is significant to the fair value measurement.
LEASES	LEASES The Company adopted ASU 2016-02, Leases (Topic 842), on January 8, 2020, using a modified retrospective approach reflecting the application of the standard to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the consolidated financial statements. The Company leases its offices which are classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the following for all leases (with the exception of short-term leases) on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. At the commencement date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate for the same term as the underlying lease. The right-of-use asset is recognized initially at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All right-of-use assets are reviewed for impairment. No impairment for right-of-use lease assets as of September 30, 2023.
AVAILABLE-FOR-SALE INVESTMENTS	AVAILABLE-FOR-SALE INVESTMENTS Certain shares and debt securities held by the group are classified as being available for sale and are stated at fair value. Fair value is determined in the manner described in Note 4. Gains and losses arising from changes in fair value, impairment losses, interest calculated using the effective interest method and foreign exchange gains and losses on monetary assets are recognized directly in profit or loss. Dividends on available-for-sale equity instruments are recognized in profit or loss when the Company’s right to receive payments is established. The fair value of available-for-sale monetary assets denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at end of the reporting period. The change in fair value attributable to translation differences that result from a change in amortised cost of the available-for-sale monetary asset is recognized in profit or loss, and other changes are recognised in other comprehensive income.
ACCOUNTS RECEIVABLE AND CONCENTRATION OF RISK	ACCOUNTS RECEIVABLE AND CONCENTRATION OF RISK Accounts receivable consists of trade receivables from customers. The Company records accounts receivable at its net realizable value, recognizing an allowance for doubtful accounts based on our best estimate of probable credit losses on our existing accounts receivable. Balances are written off against the allowance after all means of collection have been exhausted and the possibility of recovery is considered remote.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of twelve months or less and are readily convertible to known amounts of cash.
EARNINGS PER SHARE	EARNINGS PER SHARE Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company’s Platform as a Service (“PaaS”) provides the infrastructure allowing users to develop their own applications and IT services, which users can access anywhere via a web or desktop browser. The Company recognizes revenue on a pay-to-use subscription basis when our customers use our platform. For the territories licensed to our distributors and on a white label basis, we derive royalty income from the end user use of our platform on a white label basis. The Company maintains the PaaS software platform at its own cost. Any enhancements and minor customization for our resellers/distributors are not separately billed. Major new proprietary features are billed to the customer separately as development income while re-usable features are added to the features available to all customers on subsequent releases of our platform.
COST OF REVENUE	COST OF REVENUE The Company cost of revenue comprises fees from third party cloud-based hosting services and media costs.
INCOME TAXES	INCOME TAXES The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized.
STOCK BASED COMPENSATION	STOCK BASED COMPENSATION We value stock compensation based on the fair value recognition provisions ASC 718 , Compensation – Stock Compensation, which establishes accounting for stock-based awards exchanged for employee services and requires companies to expense the estimated grant date fair value of stock awards over the requisite employee service period. We do not ascertain the fair value of restricted stock awards using the Black-Scholes-Merton option pricing model. See Note 10, Stockholders’ Equity, for further details on our stock awards.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS On October 2, 2017, the FASB issued Accounting Standards Update (ASU) No. 2017-13, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The ASU adds SEC paragraphs to the new revenue and leases sections of the Codification on the announcement the SEC Observer made at the July 20, 2017 Emerging Issues Task Force (EITF) meeting. The SEC Observer said that the SEC staff would not object if entities that are considered public business entities only because their financial statements or financial information is required to be included in another entity’s SEC filing use the effective dates for private companies when they adopt ASC 606, Revenue from Contracts with Customers, and ASC 842, Leases. This would include entities whose financial statements are included in another entity’s SEC filing because they are significant acquirees under Rule 3-05 of Regulation S-X, significant equity method investees under Rule 3-09 of Regulation S-X and equity method investees whose summarized financial information is included in a registrant’s financial statement notes under Rule 4-08(g) of Regulation S-X. The ASU also supersedes certain SEC paragraphs in the Codification related to previous SEC staff announcements and moves other paragraphs, upon adoption of ASC 606 or ASC 842. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. On November 22, 2017, the FASB ASU No. 2017-14, “Income Statement-Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606): Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 116 and SEC Release 33-10403.” The ASU amends various paragraphs in ASC 220, Income Statement - Reporting Comprehensive Income; ASC 605, Revenue Recognition; and ASC 606, Revenue From Contracts With Customers, that contain SEC guidance. The amendments include superseding ASC 605-10-S25-1 (SAB Topic 13) as a result of SEC Staff Accounting Bulletin No. 116 and adding ASC 606-10-S25-1 as a result of SEC Release No. 33-10403. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, “Reclassification of Certain Tax Effects From Accumulated Other Comprehensive Income.” The ASU amends ASC 220, Income Statement - Reporting Comprehensive Income, to “allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act.” In addition, under the ASU, an entity will be required to provide certain disclosures regarding stranded tax effects. The ASU is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements. In March 2018, the FASB issued ASU 2018-05 - Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (“ASU 2018-05”), which amends the FASB Accounting Standards Codification and XBRL Taxonomy based on the Tax Cuts and Jobs Act (the “Act”) that was signed into law on December 22, 2017 and Staff Accounting Bulletin No. 118 (“SAB 118”) that was released by the Securities and Exchange Commission. The Act changes numerous provisions that impact U.S. corporate tax rates, business-related exclusions, and deductions and credits and may additionally have international tax consequences for many companies that operate internationally. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-10, “Codification Improvements to Topic 842, Leases.” The ASU addresses 16 separate issues which include, for example, a correction to a cross reference regarding residual value guarantees, a clarification regarding rates implicit in lease contracts, and a consolidation of the requirements about lease classification reassessments. The guidance also addresses lessor reassessments of lease terms and purchase options, variable lease payments that depend on an index or a rate, investment tax credits, lease terms and purchase options, transition guidance for amounts previously recognized in business combinations, and certain transition adjustments, among others. For entities that early adopted Topic 842, the amendments are effective upon issuance of this Update, and the transition requirements are the same as those in Topic 842. For entities that have not adopted Topic 842, the effective date and transition requirements will be the same as the effective date and transition requirements in Topic 842. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-11 - Leases (Topic 842): Targeted Improvements. The ASU simplifies transition requirements and, for lessors, provides a practical expedient for the separation of non-lease components from lease components. Specifically, the ASU provides: (1) an optional transition method that entities can use when adopting ASC 842 and (2) a practical expedient that permits lessors to not separate non-lease components from the associated lease component if certain conditions are met. For entities that have not adopted Topic 842 before the issuance of this Update, the effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements in Update 2016-02. For entities that have adopted Topic 842 before the issuance of this Update, the transition and effective date of the amendments in this Update are as follows: 1) The practical expedient may be elected either in the first reporting period following the issuance of this Update or at the original effective date of Topic 842 for that entity. 2) The practical expedient may be applied either retrospectively or prospectively. All entities, including early adopters, that elect the practical expedient related to separating components of a contract in this Update must apply the expedient, by class of underlying asset, to all existing lease transactions that qualify for the expedient at the date elected. The Company does not believe this guidance will have a material impact on its condensed consolidated financial statements. The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	As of September 30, 2023 and 2022, the Company has the following amounts related to intangible assets: Logiq DataLogiq Total Cost as of January 1, 2023 & September 30, 2023 $ 1,885,330 $ 22,968,391 $ 24,853,721 Amortization Brought forward as of January 1, 2023 $ 1,521,531 $ 16,213,079 $ 17,734,610 Charge for the period $ 363,799 $ 1,133,156 $ 1,496,955 Accumulated depreciation as of September 30, 2023 $ 1,885,330 $ 17,346,235 $ 19,231,565 Net intangible assets as of September 30, 2023 $ - $ 5,622,156 $ 5,622,156 Net intangible assets as of December 31, 2022 $ 363,799 $ 6,755,312 $ 7,119,111
Schedule of estimated future amortization expense of intangible costs	The estimated future amortization expense of intangible costs as of September 30, 2023 in the next five fiscal years and thereafter is as follows: Remaining of 2023 $ 359,841 2024 1,510,945 2025 1,510,945 2026 1,510,945 2027 and thereafter 729,480 $ 5,622,156

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	As of September 30, 2023 and 2022, the Company has the following amounts related to property and equipment: Leasehold Computer and Improvements Equipment Total Cost as of January 1, 2023 $ 165,957 $ 87,405 $ 253,362 Additions $ - - $ - Cost as of September 30, 2023 $ 165,957 $ 87,405 $ 253,362 Amortization Brought forward as of January 1, 2023 $ 100,907 $ 67,025 $ 167,932 Charge for the period $ 16,818 $ 15,560 $ 32,378 Accumulated depreciation as of September 30, 2023 $ 117,725 $ 82,585 $ 200,310 Net property and equipment as of September 30, 2023 $ 48,232 $ 4,820 $ 53,052 Net property and equipment as of December 31, 2022 $ 65,050 $ 20,380 $ 85,430

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	As of As of September 30, December 31, 2023 2022 Goodwill at cost - Push $ 4,781,208 $ 4,781,208 Goodwill at cost - Fixel 296,882 296,882 Goodwill at cost - Rebel 499,836 499,836 Total 5,577,926 5,577,926 Accumulated impairment losses $ - $ - Balance at end of period $ 5,577,926 $ 5,577,926

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2023
Credit Loss, Additional Improvements [Abstract]
Schedule of accounts receivable	September 30, December 31, 2023 2022 Accounts receivable - gross $ 1,198,074 $ 2,252,383 Allowance for doubtful debts (602,751 ) (602,751 ) Accounts receivable - net 595,323 1,649,632 Movement in allowance for doubtful debts Balance as at beginning of period $ 602,751 $ 155,592 Provision for bad debts - 447,159 Reversal of the provision - - Balance at end of period 602,751 602,751
Schedule of Impaired trade receivables	Age of Impaired trade receivables Current $ 362,015 30.2 % 1 - 30 days 20,996 1.8 % 31 - 60 days (192,608 ) (16.1 )% 61-90 days 191,984 16.0 % 91 and over 815,687 68.1 % Total 1,198,074 100.0 %

Prepayments, Deposit and Othe_2

Prepayments, Deposit and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2023
Prepayments Deposits And Other Receivables [Abstract]
Schedule of prepayments deposits and other receivables	Prepayments, deposits and other receivables consist of the following: As of As of September 30, December 31, 2023 2022 Deposit $ - $ 180,000 Prepayments 84,224 41,591 $ 84,224 $ 221,591

Accruals (Tables)

Accruals (Tables)	9 Months Ended
	Sep. 30, 2023
Accrued Liabilities, Current [Abstract]
Schedule of accruals	Accruals and other payable consist of the following: As of As of September 30, December 31, 2023 2022 Accruals $ 2,553,856 $ 2,169,893 $ 2,553,856 $ 2,169,893

Income Tax (Tables)

Income Tax (Tables)	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of statutory rates and tax rate	As of As of September 30, December 31, 2023 2022 U.S. statutory tax rate 21.00 % 21.00 % Effective tax rate 21.00 % 21.00 %

(Loss) Per Share (Tables)

(Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per common share	The following table sets forth the computation of basic and diluted earnings per common share for the three months ended and nine months ended September 30, 2023 and 2022, respectively: For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Numerator - basic and diluted Net (Loss) (3,934,443 ) (7,694,799 ) (19,948,158 ) (18,136,164 ) Denominator Weighted average number of common shares outstanding - basic and diluted 101,745,947 34,645,067 86,068,463 31,241,330 (Loss) per common share - basic and diluted (0.0387 ) (0.2221 ) (0.2318 ) (0.5805 )

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of segment information	The following table presents the segment information for the three months and nine months ended September 30, 2023 and 2022: For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Logiq (Delaware) prior to Spin off CreateApp Segment operating income $ - $ - $ - $ - Other corporate expenses, net 2,232,677 3,783,861 15,656,876 5,291,854 Total operating (loss) income (2,232,677 ) (3,783,861 ) (15,656,876 ) (5,291,854 ) Gologiq incl CreateApp post Spin off Segment operating income $ - $ 334,987 $ - $ 5,277,379 Other corporate expenses, net - 1,012,149 - 7,991,978 Total operating (loss) - (677,162 ) - (2,714,599 ) DLQ incl DATALogiq Segment operating income $ 3,265,674 $ 3,765,386 $ 11,663,762 $ 11,878,354 Other corporate expenses, net 4,967,440 6,999,162 15,955,044 22,008,066 Total operating (loss) (1,701,766 ) (3,233,776 ) (4,291,282 ) (10,129,712 ) Consolidated Segment operating income $ 3,265,674 $ 4,100,373 $ 11,663,762 $ 17,155,733 Other corporate expenses, net 7,200,117 11,795,172 31,611,920 35,291,897 Total operating (loss) (3,934,443 ) (7,694,799 ) (19,948,158 ) ( 18,136,164 )

Geographical Information (Table

Geographical Information (Tables)	9 Months Ended
	Sep. 30, 2023
Geographic Information [Abstract]
Schedule of geographic information	Revenue by geographical region for the three months and nine months ended September 30, 2023 and 2022 were as follows: For the three months ended For the three months ended September 30, September 30, 2023 % 2022 % Southeast Asia $ 1,632,837 50.0 $ 1,882,692 45.9 EU 816,419 25.0 941,347 23.0 South Korea 489,851 15.0 564,808 13.8 Africa 326,567 10.0 376,539 9.2 North America - - 334,987 8.2 Total revenue $ 3,265,674 100.0 $ 4,100,373 100.0 For the nine months ended For the nine months ended September 30, September 30, 2023 % 2022 % Southeast Asia $ 5,831,881 50.0 $ 5,937,177 34.6 EU 2,915,941 25.0 2,969,589 17.3 South Korea 1,749,564 15.0 1,781,753 10.4 Africa 1,166,376 10.0 1,187,835 6.9 North America - - 5,277,379 30.8 Total revenue $ 11,663,762 100.0 $ 17,153,733 100.0

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2023
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities	Cash and cash equivalents $ 574,572 Restricted cash 1,025,000 Accounts receivable, net 709,053 Prepaid expenses and other current assets 11,940 Property, plant and equipment 225,126 Intangible assets 8,250,000 Accounts payable (367,091 ) Accrued expenses and other current liabilities (424,094 ) Due to parent company (500,000 ) Goodwill 4,781,208 Net assets acquired $ 14,285,714 Cash and cash equivalents $ 67,167 Restricted cash 10,229 Accounts receivable, net 29,036 Prepaid expenses and other current assets 20,963 Intangible assets 4,678,422 Accounts payable 280 Accrued expenses and other current liabilities (47,021 ) Deferred revenue (55,958 ) Goodwill 296,882 Net assets acquired $ 5,000,000 Cash and cash equivalents $ 7,736 Accounts receivable, net 10,052 Prepaid expenses and other current assets 14,617 Property, plant and equipment 28,236 Intangible assets 6,789,969 Accrued expenses and other current liabilities (32,110 ) Goodwill 499,836 Net assets acquired $ 7,318,336
Go Logiq Inc [Member]
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities	The Company recognized an impairment loss of $19,700,000 following a revaluation on February 28, 2023 to $11,800,000 as compared to $31,500,000 at December 31, 2021 as shown below. Intangible assets Goodwill Total Brought forward at January 1, 2022 24,000,000 7,500,000 31,500,000 Impairment loss in the year (15,032,000 ) (4,668,000 ) (19,700,000 ) Carried forward at December 31, 2022 8,968,000 2,832,000 11,800,000
Battle Bridge Labs, LLC [Member]
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities	The fair values of assets acquired assumed were as follows: Intangible assets $ 3,250,000 Goodwill - Net assets acquired $ 3,250,000

Organization and Business Des_2

Organization and Business Description (Details) - USD ($)		1 Months Ended	9 Months Ended
	Dec. 15, 2021	Jan. 27, 2022	Sep. 30, 2023	Jul. 20, 2023	May 01, 2023
Organization and Business Description (Details) [Line Items]
AppLogiq spin-off, description	GoLogiq is a fully reporting U.S. public company. In connection with the Separation, the Company announced that it intended to distribute, on a pro rata basis, 100%	The Company held the GoLogiq Shares until it distributed 100% of the GoLogiq Shares to the Company’s stockholders of record as of December 30, 2021 on a 1-for-1 basis (i.e. for every 1 share of Logiq held on December 30, 2021, the holder thereof will receive 1 share of Lovarra)
Data Logiq Spinoff Description			At Closing Abri will deliver to the Company $114 million worth of shares Abri common stock, par value $0.0001, at $10.00 per share (the “Merger Consideration Shares”). Also at Closing, the Company will issue a dividend to its shareholders on a pro-rata basis equal to 25% of the aggregate Merger Consideration Shares (the “Dividend Shares”), payable to the Company shareholders of record as of a record date to be set shortly before Closing.
Net minimum tangible assets					$ 5,000,001
Senior Debt Obligations [Member] | Minimum [Member]
Organization and Business Description (Details) [Line Items]
Line of credit facility, maximum borrowing capacity				$ 25,000,000
Senior Debt Obligations [Member] | Maximum [Member]
Organization and Business Description (Details) [Line Items]
Line of credit facility, maximum borrowing capacity				$ 30,000,000
Common Stock [Member]
Organization and Business Description (Details) [Line Items]
Issuance of shares		26,350,756

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Summary of Significant Accounting Policies (Details) [Line Items]
Operating segments	10%
Straight-line method years	5 years
Amortization of intangible assets expense (in Dollars)	$ 1,496,955	$ 3,044,395
Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Voting rights	20%
Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Voting rights	50%

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Amortization expense related to intangible assets	$ 678,952	$ 1,017,204	$ 1,496,955	$ 3,044,395

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of intangible assets - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Cost beginning	$ 24,853,721
Amortization
Brought forward	17,734,610
Charge for the period	1,496,955
Accumulated depreciation	19,231,565
Net intangible assets	5,622,156	$ 7,119,111
Logiq (Delaware) [Member]
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Cost beginning	1,885,330
Amortization
Brought forward	1,521,531
Charge for the period	363,799
Accumulated depreciation	1,885,330
Net intangible assets	0	363,799
DLQ [Member]
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Cost beginning	22,968,391
Amortization
Brought forward	16,213,079
Charge for the period	1,133,156
Accumulated depreciation	17,346,235
Net intangible assets	$ 5,622,156	$ 6,755,312

Intangible Assets, Net (Detai_3

Intangible Assets, Net (Details) - Schedule of estimated future amortization expense of intangible costs	Sep. 30, 2023 USD ($)
Schedule of estimated future amortization expense of intangible costs [Abstract]
Remaining of 2023	$ 359,841
2024	1,510,945
2025	1,510,945
2026	1,510,945
2027 and thereafter	729,480
Total	$ 5,622,156

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 10,368	$ 13,728	$ 32,378	$ 39,141

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Cost as of January 1, 2023	$ 253,362
Additions	0
Cost as of June 30, 2023	253,362
Amortization
Brought forward as of January 1, 2023	167,932
Charge for the period	32,378
Accumulated depreciation as of June 30, 2023	200,310
Net property and equipment	53,052	$ 85,430
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost as of January 1, 2023	165,957
Additions	0
Cost as of June 30, 2023	165,957
Amortization
Brought forward as of January 1, 2023	100,907
Charge for the period	16,818
Accumulated depreciation as of June 30, 2023	117,725
Net property and equipment	48,232	65,050
Computers and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost as of January 1, 2023	87,405
Additions	0
Cost as of June 30, 2023	87,405
Amortization
Brought forward as of January 1, 2023	67,025
Charge for the period	15,560
Accumulated depreciation as of June 30, 2023	82,585
Net property and equipment	$ 4,820	$ 20,380

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of goodwill - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Total	$ 5,577,926	$ 5,577,926
Accumulated impairment losses	0	0
Balance at end of period	5,577,926	5,577,926
Goodwill at cost - Push [Member]
Goodwill [Line Items]
Total	4,781,208	4,781,208
Goodwill at cost - Fixel [Member]
Goodwill [Line Items]
Total	296,882	296,882
Goodwill at cost - Rebel [Member]
Goodwill [Line Items]
Total	$ 499,836	$ 499,836

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of accounts receivable - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of accounts receivable [Abstract]
Accounts receivable - gross	$ 1,198,074	$ 2,252,383
Allowance for doubtful debts	(602,751)	(602,751)
Accounts receivable - net	595,323	1,649,632
Balance as at beginning of period	602,751	155,592
Provision for bad debts	0	447,159
Reversal of the provision	0	0
Balance at end of period	$ 602,751	$ 602,751

Accounts Receivable (Details)_2

Accounts Receivable (Details) - Schedule of Impaired trade receivables	Sep. 30, 2023 USD ($)
Financing Receivable, Impaired [Line Items]
Total	$ 1,198,074
Total, percentage	100%
Current [Member]
Financing Receivable, Impaired [Line Items]
Total	$ 362,015
Total, percentage	30.20%
1 - 30 days [Member]
Financing Receivable, Impaired [Line Items]
Total	$ 20,996
Total, percentage	1.80%
31 - 60 days [Member]
Financing Receivable, Impaired [Line Items]
Total	$ (192,608)
Total, percentage	(16.10%)
61 - 90 days [Member]
Financing Receivable, Impaired [Line Items]
Total	$ 191,984
Total, percentage	16%
91 and over [Member]
Financing Receivable, Impaired [Line Items]
Total	$ 815,687
Total, percentage	68.10%

Prepayments, Deposit and Othe_3

Prepayments, Deposit and Other Receivables (Details) - Schedule of prepayments deposits and other receivables - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of prepayments deposits and other receivables [Abstract]
Deposit	$ 0	$ 180,000
Prepayments	84,224	41,591
Prepayments, deposit and other receivables	$ 84,224	$ 221,591

Accruals (Details) - Schedule o

Accruals (Details) - Schedule of accruals - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accruals	$ 2,553,856	$ 2,169,893
Total payables	$ 2,553,856	$ 2,169,893

Income Tax (Details)

Income Tax (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax (Details) [Line Items]
U.S. federal corporate income tax	21%	34%
U.S. [Member]
Income Tax (Details) [Line Items]
U.S. federal corporate income tax	21%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of statutory rates and tax rate	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of statutory rates and tax rate [Abstract]
U.S. statutory tax rate	21%	21%
Effective tax rate	21%	21%

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	1 Months Ended	3 Months Ended			9 Months Ended	12 Months Ended
	Mar. 30, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Mar. 16, 2023	Feb. 25, 2020
Stockholders' Equity (Details) [Line Items]
Certificate of amendment, description					Upon the filing of the Certificate of Amendment, and the resulting effectiveness of the Reverse Stock Split, every 13 outstanding shares of the Company’s Common Stock were, without any further action by the Company, or any holder thereof, combined into and automatically became 1 share of the Company’s Common Stock.
Common stock, shares authorized		250,000,000			250,000,000	250,000,000
Common stock, par value (in Dollars per share)		$ 0.0001			$ 0.0001	$ 0.0001		$ 0.0001
Per share (in Dollars per share)							$ 0
Shares cancelled					0	132,326
Share price (in Dollars per share)						$ 0.0001
Stock Issued	$ 37,000,000
Warrants to purchase of common stock	631,579
Common stock percentage	1.50%
Other Commitment	$ 40,000,000
Ownership limitation percentage	9.99%
Arithmetic average purchase of shares percentage	97%
Common Stock		$ 12,938			$ 12,938	$ 5,512	$ 37,000,000
Battle Bridge Assets [Member]
Stockholders' Equity (Details) [Line Items]
Purchase price, percentage		1%			1%
Restricted common stock shares issued	2,912,621
Stock consideration per share (in Dollars per share)	$ 1.03
Purchase amount (in Dollars)	$ 3,000,000
Stock consideration retained (in Dollars)	$ 500,000
Ionic Ventures, LLC [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)	$ 0.0001
Value of common stock (in Dollars)	$ 40,000,000
Purchase price, percentage	125%
Issuance of shares	2,926,000
Purchase value of common stock (in Dollars)	$ 3,000,000
Regular purchase price percentage	80%
Director [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)						$ 0.0001
Shares issued						22,950,490
Consultancy services shares		33,531,100	21,451,168	19,278,526	33,531,100	5,817,274
Consultancy services per share (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Total shares		31,931,100	1,150,455	7,058,398
Battle Bridge Assets Acquisition [Member]
Stockholders' Equity (Details) [Line Items]
Purchase price (in Dollars)	$ 3,250,000
Cash consideration (in Dollars)	$ 250,000

(Loss) Per Share (Details) - Sc

(Loss) Per Share (Details) - Schedule of basic and diluted earnings per common share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator - basic and diluted
Net (Loss)	$ (3,934,443)	$ (7,694,799)	$ (19,948,158)	$ (18,136,164)
Denominator
Weighted average number of common shares outstanding - basic	101,745,947	34,645,067	86,068,463	31,241,330
Weighted average number of common shares outstanding - diluted	101,745,947	34,645,067	86,068,463	31,241,330
(Loss) per common share - basic	$ (0.0387)	$ (0.2221)	$ (0.2318)	$ (0.5805)
(Loss) per common share - diluted	$ (0.0387)	$ (0.2221)	$ (0.2318)	$ (0.5805)

Commitments and Contingencies (

Commitments and Contingencies (Details)	1 Months Ended		9 Months Ended		12 Months Ended
	Nov. 30, 2021 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021	Nov. 01, 2021 ft²	Sep. 01, 2021 ft²
Commitments and Contingencies (Details) [Line Items]
Lease rent per month	$ 17,500	$ 26,300	$ 4,150
Lease space (in Square Meters) | ft²							12,422	26,954
Operating lease right-of-use assets			0		$ 58,122
Amortization expense			$ 58,122	$ 130,248
Maturity Date			Dec. 31, 2022
Present value rate						3.25%
Net rental expenses			$ 76,188	$ 158,000
Operating lease liabilities			$ 0		$ 16,589
Minneapolis, Minnesota [Member] | Office Space [Member]
Commitments and Contingencies (Details) [Line Items]
Lease space (in Square Meters) | ft²					30,348
Minneapolis, Minnesota [Member] | Office and Warehouse Space [Member]
Commitments and Contingencies (Details) [Line Items]
Lease rent per month					$ 367,200
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]			Operating Expenses

Segment Information (Details)

Segment Information (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting [Abstract]
Number of operating and reportable segments			2
Net revenues percentage	10%	10%	10%	10%

Segment Information (Details) -

Segment Information (Details) - Schedule of segment information - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Logiq (Delaware) prior to Spin off of CreateApp [Member]
Logiq (Delaware) prior to Spin off of CreateApp
Segment operating income		$ 0
Other corporate expenses, net	$ 2,232,677	3,783,861	$ 15,656,876	$ 5,291,854
Total operating (loss)	(2,232,677)	(3,783,861)	(15,656,876)	(5,291,854)
Gologiq incl CreateApp post Spin off [Member]
Logiq (Delaware) prior to Spin off of CreateApp
Segment operating income		334,987		5,277,379
Other corporate expenses, net		1,012,149		7,991,978
Total operating (loss)		(677,162)		(2,714,599)
DLQ incl DATALogiq [Member]
Logiq (Delaware) prior to Spin off of CreateApp
Segment operating income	3,265,674	3,765,386	11,663,762	11,878,354
Other corporate expenses, net	4,967,440	6,999,162	15,955,044	22,008,066
Total operating (loss)	(1,701,766)	(3,233,776)	(4,291,282)	(10,129,712)
Consolidated [Member]
Logiq (Delaware) prior to Spin off of CreateApp
Segment operating income	3,265,674	4,100,373	11,663,762	17,155,733
Other corporate expenses, net	7,200,117	11,795,172	31,611,920	35,291,897
Total operating (loss)	$ (3,934,443)	$ (7,694,799)	$ (19,948,158)	$ (18,136,164)

Geographical Information (Detai

Geographical Information (Details) - Schedule of geographic information - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 3,265,674	$ 4,100,373	$ 11,663,762	$ 17,153,733
Total revenue, percentage	100%	100%	100%	100%
Southeast Asia [Member]
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 1,632,837	$ 1,882,692	$ 5,831,881	$ 5,937,177
Total revenue, percentage	50%	45.90%	50%	34.60%
EU [Member]
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 816,419	$ 941,347	$ 2,915,941	$ 2,969,589
Total revenue, percentage	25%	23%	25%	17.30%
South Korea [Member]
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 489,851	$ 564,808	$ 1,749,564	$ 1,781,753
Total revenue, percentage	15%	13.80%	15%	10.40%
Africa [Member]
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 326,567	$ 376,539	$ 1,166,376	$ 1,187,835
Total revenue, percentage	10%	9.20%	10%	6.90%
North America [Member]
Geographical Information (Details) - Schedule of geographic information [Line Items]
Total revenue	$ 0	$ 334,987	$ 0	$ 5,277,379
Total revenue, percentage	0%	8.20%	0%	30.80%

Business Combinations (Details)

Business Combinations (Details) - USD ($)						1 Months Ended	9 Months Ended	12 Months Ended
	Apr. 25, 2023	Jul. 27, 2022	Mar. 29, 2021	Nov. 02, 2020	Jan. 08, 2020	Mar. 31, 2022	Sep. 30, 2023	Dec. 31, 2022	Mar. 16, 2023	Dec. 31, 2021
Business Combination (Details) [Line Items]
Fair value per share (in Dollars per share)									$ 0
Goodwill							$ 5,577,926	$ 5,577,926
Go Logiq Inc [Member]
Business Combination (Details) [Line Items]
Impairment loss		$ 19,700,000						(19,700,000)
Revaluation								$ 11,800,000		$ 31,500,000
Go Logiq Inc [Member] | Minimum [Member]
Business Combination (Details) [Line Items]
Revaluation										11,800,000
Go Logiq Inc [Member] | Maximum [Member]
Business Combination (Details) [Line Items]
Revaluation										$ 31,500,000
Battle Bridge Labs, LLC [Member]
Business Combination (Details) [Line Items]
Other intangible assets							3,250,000
Goodwill						$ 0	0
Consideration transferred						$ 3,250,000
Number of shares of equity interests issued or issuable to acquire entity						2,912,621
Payments to acquire businesses, gross						$ 250,000
Value ofrestricted common stock issued or issuable to acquire the entity						$ 3,000,000
Park Place Payments Inc [Member] | Share Exchange Agreement [Member]
Business Combination (Details) [Line Items]
Number of shares of equity interests issued or issuable to acquire entity	14,652,798
Park Place Payments Inc [Member] | Share Exchange Agreement Earnout Provisions [Member]
Business Combination (Details) [Line Items]
Number of shares of equity interests issued or issuable to acquire entity	9,768,532
Push Holdings, Inc. [Member]
Business Combination (Details) [Line Items]
Number of common stock acquired (in Shares)					35,714,285
Fair value shares of common stock					$ 14,285,714
Goodwill							4,781,208
Other intangible assets							$ 8,250,000
Weighted average useful life							5 years
Fixel AI Inc. [Member]
Business Combination (Details) [Line Items]
Number of common stock acquired (in Shares)				564,467
Goodwill							$ 296,882
Other intangible assets							$ 4,678,422
Fair value of shares (in Dollars per share)				$ 8.86
Shares issue percentage							20%
Share price description							The Shares were issued at a trailing twenty (20) day VWAP of $8.86 per share.
Weighted average useful life							5 years
Issued of restricted shares							564,467
VWAP of per share (in Dollars per share)							$ 8.86
Rebel AI Inc. [Member]
Business Combination (Details) [Line Items]
Goodwill							$ 499,836
Other intangible assets							$ 6,789,969
Fair value per share (in Dollars per share)			$ 6
Weighted average useful life							5 years
VWAP of per share (in Dollars per share)							$ 6
Total cash consideration			$ 1,126,000
Exchange of shares common stock (in Shares)			1,032,056
Exchange of shares common stock (in Shares)							1,032,056
Trailing days							20 days

Business Combinations (Detail_2

Business Combinations (Details) - Schedule of fair values of assets acquired and liabilities - USD ($)		12 Months Ended
	Jul. 27, 2022	Dec. 31, 2022	Sep. 30, 2023	Mar. 31, 2022
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Goodwill		$ 5,577,926	$ 5,577,926
Go Logiq Inc [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Brought forward at January 1, 2022		31,500,000
Impairment loss in the year	$ 19,700,000	(19,700,000)
Carried forward at December 31, 2022		11,800,000
Battle Bridge Labs, LLC [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Intangible assets			3,250,000
Goodwill			0	$ 0
Net assets acquired			3,250,000
Intangible Assets [Member] | Go Logiq Inc [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Brought forward at January 1, 2022		24,000,000
Impairment loss in the year		(15,032,000)
Carried forward at December 31, 2022		8,968,000
Goodwill [Member] | Go Logiq Inc [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Brought forward at January 1, 2022		7,500,000
Impairment loss in the year		(4,668,000)
Carried forward at December 31, 2022		2,832,000
Push Holdings, Inc. [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Cash and cash equivalents			574,572
Restricted cash			1,025,000
Accounts receivable, net			709,053
Prepaid expenses and other current assets			11,940
Property, plant and equipment			225,126
Intangible assets			8,250,000
Accounts payable			(367,091)
Accrued expenses and other current liabilities			(424,094)
Due to parent company			(500,000)
Intangible assets			8,250,000
Goodwill			4,781,208
Net assets acquired			14,285,714
Fixel AI Inc. [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Cash and cash equivalents		67,167
Restricted cash		10,229
Accounts receivable, net		29,036
Prepaid expenses and other current assets		20,963
Intangible assets		4,678,422
Accounts payable		280
Accrued expenses and other current liabilities		(47,021)
Deferred revenue		(55,958)
Intangible assets			4,678,422
Goodwill		296,882
Net assets acquired		$ 5,000,000
Rebel AI Inc. [Member]
Business Combination (Details) - Schedule of fair values of assets acquired and liabilities [Line Items]
Cash and cash equivalents			7,736
Accounts receivable, net			10,052
Prepaid expenses and other current assets			14,617
Property, plant and equipment			28,236
Intangible assets			6,789,969
Accrued expenses and other current liabilities			(32,110)
Intangible assets			6,789,969
Goodwill			499,836
Net assets acquired			$ 7,318,336

Subsequent Events (Details)

Subsequent Events (Details)	Nov. 02, 2023 USD ($) shares	Oct. 23, 2023 $ / shares shares	Sep. 08, 2023 USD ($) shares	Sep. 30, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Feb. 25, 2020 $ / shares
Subsequent Events (Details) [Line Items]
Debt conversion, converted instrument, shares issued			1,600,000
Percentage of shares issued with restrictions			53%
Minimum lock up period			11 months
Common stock, shares outstanding				129,379,314	55,118,520
Common stock, par value (in Dollars per share) | $ / shares				$ 0.0001	$ 0.0001	$ 0.0001
DLQ Notes [Member]
Subsequent Events (Details) [Line Items]
Debt conversion, original debt, amount | $			$ 5,000,000
Percentage of shares issued on conversion of debt instrument			14%
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Common stock, par value (in Dollars per share) | $ / shares		$ 0.0001
Subsequent Event [Member] | Common Stock [Member]
Subsequent Events (Details) [Line Items]
Number of shares entitled for vote		59,902,368
Common stock, shares outstanding		105,284,314
Percentage of shareholders presented for proposal voting		56.89%
Subsequent Event [Member] | Logiq, Inc. stockholders [Member]
Subsequent Events (Details) [Line Items]
Stock issued during period, shares, dividend reinvestment plan	3,762,000
Common stock ratio (shares)	0.027
Stockholders' equity note, stock split, conversion ratio	1
Subsequent Event [Member] | Entity Own Stockholders [Member]
Subsequent Events (Details) [Line Items]
Stock issued during period, shares, dividend reinvestment plan	1,500,000
Stock issued during period, value, dividend reinvestment plan | $	$ 5,000,000
Subsequent Event [Member] | Minimum [Member] | Common Stock [Member]
Subsequent Events (Details) [Line Items]
Stockholders' equity note, stock split, conversion ratio		5
Subsequent Event [Member] | Maximum [Member] | Common Stock [Member]
Subsequent Events (Details) [Line Items]
Stockholders' equity note, stock split, conversion ratio		50