Mobivity (MFON) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-53851
Entity Registrant Name	Mobivity Holdings Corp.
Entity Central Index Key	0001447380
Entity Tax Identification Number	26-3439095
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3133 West Frye Road, # 215
Entity Address, City or Town	Chandler
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85226
City Area Code	(877)
Local Phone Number	282-7660
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		70,466,103
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 282,828	$ 416,395
Accounts receivable, net of allowance for doubtful accounts $85,215 and $16,107, respectively	832,842	876,465
Other current assets	268,248	135,916
Total current assets	1,383,918	1,428,776
Right to use lease assets	658,447	770,623
Intangible assets and software development costs, net	61,168	65,916
Other assets	54,725	69,036
TOTAL ASSETS	2,158,258	2,334,351
Current liabilities
Accounts payable	2,879,525	3,372,141
Accrued interest	195,196	21,474
Accrued and deferred personnel compensation	222,372	272,247
Deferred revenue and customer deposits	87,139	155,472
Operating lease liability, current	288,905	276,072
Other current liabilities	68,101	248,434
Total current liabilities	6,813,738	7,425,494
Non-current liabilities
Operating lease liability	512,587	660,852
Total non-current liabilities	8,373,140	5,340,798
Total liabilities	15,186,878	12,766,292
Stockholders’ deficit
Common stock, $0.001 par value; 100,000,000 shares authorized; 67,949,709 and 65,797,567, shares issued and outstanding	67,950	67,950
Equity payable	1,455,943	989,947
Additional paid-in capital	120,116,959	118,624,601
Accumulated other comprehensive loss	61,498	(153,831)
Accumulated deficit	(134,730,970)	(129,960,608)
Total stockholders’ deficit	(13,028,620)	(10,431,941)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	2,158,258	2,334,351
Related Party [Member]
Current liabilities
Notes payable, net - current maturities	3,072,500	3,072,500
Non-current liabilities
Notes payable, net - long term	7,638,676	4,413,987
Nonrelated Party [Member]
Current liabilities
Notes payable, net - current maturities		7,154
Non-current liabilities
Notes payable, net - long term	$ 221,877	$ 265,959

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 85,215	$ 16,107
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	67,949,709	65,797,567
Common stock, shares outstanding	67,949,709	65,797,567

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues
Revenues	$ 1,473,040	$ 1,861,171	$ 3,073,947	$ 3,742,653
Cost of revenues	979,081	1,371,206	1,943,492	2,437,781
Gross profit	493,959	489,965	1,130,455	1,304,872
Operating expenses
Bad Debt Expense	72,974		122,084
General and administrative	570,016	1,071,153	1,217,765	2,615,259
Sales and marketing	851,944	602,911	1,615,043	1,294,131
Engineering, research, and development	1,009,405	804,343	2,032,778	1,538,718
Depreciation and amortization	3,266	36,582	13,175	100,484
Total operating expenses	2,507,605	2,514,989	5,000,845	5,548,592
Loss from operations	(2,013,646)	(2,025,024)	(3,870,390)	(4,243,720)
Other income/(expense)
Loss of settlement of debt				(10,857)
Interest expense	(502,467)	(244,443)	(899,941)	(482,889)
Settlement Losses		(2,500)		(12,500)
Foreign currency gain	(7)	(115)	(31)	(291)
Total other income/(expense)	(502,474)	(247,058)	(899,972)	(506,537)
Loss before income taxes	(2,516,120)	(2,272,082)	(4,770,362)	(4,750,257)
Income tax expense
Net loss	(2,516,120)	(2,272,082)	(4,770,362)	(4,750,257)
Other comprehensive loss, net of income tax
Foreign currency translation adjustments	(2,600)	(137)	215,329	31,365
Comprehensive loss	$ (2,518,720)	$ (2,272,219)	$ (4,555,033)	$ (4,718,892)
Basic	$ (0.04)	$ (0.03)	$ (0.07)	$ (0.07)
Diluted	$ (0.04)	$ (0.03)	$ (0.07)	$ (0.07)
Weighted average number of shares:
Basic	69,328,080	65,670,815	69,333,590	63,884,441
Diluted	69,328,080	65,670,815	69,333,590	63,884,441

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Equity Payable [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 61,311	$ 324,799	$ 108,806,353	$ (100,963)	$ (117,896,409)	$ (8,804,909)
Balance, shares at Dec. 31, 2022	61,311,155
Issuance of common stock for warrant exercise	$ 3,587		3,583,900			3,587,487
Issuance of common stock for warrant exercise, shares	3,587,487
Issuance of common stock for settlement of interest payable on related party debt	$ 164	(7,713)	223,773			216,224
Issuance of common stock for settlement of interest payable on related party debt, shares	163,757
RSU’s issued - termintaiton of director’s service	$ 545		(545)
RSU's issued - termination of director's service, shares	545,012
Stock based compensation			810,157			810,157
Foreign currency translation adjustment				31,502		31,502
Net loss					(2,478,175)	(2,478,175)
Balance at Mar. 31, 2023	$ 65,607	317,086	113,423,638	(69,461)	(120,374,584)	(6,637,714)
Balance, shares at Mar. 31, 2023	65,607,411
Balance at Dec. 31, 2022	$ 61,311	324,799	108,806,353	(100,963)	(117,896,409)	$ (8,804,909)
Balance, shares at Dec. 31, 2022	61,311,155
Issuance of common stock for settlement of interest payable on related party debt, shares						163,757
Foreign currency translation adjustment						$ 31,365
Net loss						(4,750,257)
Balance at Jun. 30, 2023	$ 65,798	307,318	113,868,248	(69,598)	(122,646,666)	(8,474,900)
Balance, shares at Jun. 30, 2023	65,797,567
Balance at Mar. 31, 2023	$ 65,607	317,086	113,423,638	(69,461)	(120,374,584)	(6,637,714)
Balance, shares at Mar. 31, 2023	65,607,411
Stock based compensation			228,577			228,577
Foreign currency translation adjustment				(137)		(137)
Net loss					(2,272,082)	(2,272,082)
Issuance of common stock for PIPE financing
Fair market value of options issued with related party debt	$ 191	(9,768)	216,033			206,456
Fair market value of options issued with related party debt, shares	190,156
Balance at Jun. 30, 2023	$ 65,798	307,318	113,868,248	(69,598)	(122,646,666)	(8,474,900)
Balance, shares at Jun. 30, 2023	65,797,567
Balance at Dec. 31, 2023	$ 67,950	989,947	118,624,601	(153,831)	(129,960,608)	(10,431,941)
Balance, shares at Dec. 31, 2023	67,949,709
Foreign currency translation adjustment				217,929		217,929
Net loss					(2,254,242)	(2,254,242)
Fair value of options issued with related party debt			466,594			466,594
Stock based compensation - Employees			112,660			112,660
Stock based compensation -Directors			81,250			81,250
Balance at Mar. 31, 2024	$ 67,950	989,947	119,285,105	64,098	(132,214,850)	(11,807,750)
Balance, shares at Mar. 31, 2024	67,949,709
Balance at Dec. 31, 2023	$ 67,950	989,947	118,624,601	(153,831)	(129,960,608)	(10,431,941)
Balance, shares at Dec. 31, 2023	67,949,709
Foreign currency translation adjustment						215,329
Net loss						(4,770,362)
Balance at Jun. 30, 2024	$ 67,950	1,455,943	120,116,959	61,498	(134,730,970)	(13,028,620)
Balance, shares at Jun. 30, 2024	67,949,709
Balance at Mar. 31, 2024	$ 67,950	989,947	119,285,105	64,098	(132,214,850)	(11,807,750)
Balance, shares at Mar. 31, 2024	67,949,709
Issuance of common stock for settlement of interest payable on related party debt		465,996				465,996
Foreign currency translation adjustment				(2,600)		(2,600)
Net loss					(2,516,120)	(2,516,120)
Fair value of options issued with related party debt			619,191			619,191
Stock based compensation - Employees			131,414			131,414
Stock based compensation -Directors			81,249			81,249
Balance at Jun. 30, 2024	$ 67,950	$ 1,455,943	$ 120,116,959	$ 61,498	$ (134,730,970)	$ (13,028,620)
Balance, shares at Jun. 30, 2024	67,949,709

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
OPERATING ACTIVITIES
Net loss	$ (4,770,362)	$ (4,750,257)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on Settlement of Debt - related party		10,857
Bad debt expense	122,084
Stock-based compensation	406,573	1,038,734
Intangible Asset Impariment
Depreciation and amortization expense	32,676	120,403
Amortization of Debt Discount	215,938	63,134
Increase (decrease) in cash resulting from changes in:
Accounts receivable	(78,461)	538,472
Other current assets		638
Operating lease assets/liabilities		(19,918)
Other assets		(276)
Accounts payable	(492,616)	69,073
Prepaid Expenses	(132,332)	(228,732)
Accrued interest	639,718	410,644
Accrued and deferred personnel compensation	(49,632)	(272,193)
Other liabilities - current	(180,333)	(34,379)
Lease Operating Assets	(23,256)
Deferred revenue and customer deposits	(68,333)	(432,977)
Net cash used in operating activities	(4,378,336)	(3,486,777)
INVESTING ACTIVITIES
Cash paid for patent activities	(9,388)
Purchases of equipment	(4,559)	(14,111)
Net cash used in investing activities	(13,947)	(14,111)
FINANCING ACTIVITIES
Payments on notes payable	(7,035)	(16,684)
Proceeds from Related Party Debt	4,050,000
Proceeds from conversion of common stock warrants		3,587,487
Net cash provided by (used in) financing activities	4,042,965	3,570,803
Effect of foreign currency translation on cash flow	215,751	32,816
Net Change in cash	(133,567)	102,731
Cash at beginning of period	416,395	426,740
Cash at end of period	282,828	529,471
Cash paid during period for:
Interest Paid
Debt Discount on Related Party Debt	1,091,485
Interest issued as stocks payable	465,996
Shares issued for settlement of debt - related party		411,823
Shares issued for stock payable for settlement of debt - related party		223,937
RSU’s issued upon termination		$ 545

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (2,516,120)	$ (2,254,242)	$ (2,272,082)	$ (2,478,175)	$ (4,770,362)	$ (4,750,257)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arrangement Modified	false
Non-Rule 10b5-1 Arrangement Modified	false

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	1. Nature of Operations and Basis of Presentation Mobivity Holdings Corp. (the “Company” or “we”) is in the business of developing and operating proprietary platforms over which brands and enterprises can conduct national and localized, data-driven mobile marketing campaigns. Our proprietary platforms, consisting of software available to phones, tablets, PCs, and Point of Sale (“POS”) systems, allow resellers, brands, and enterprises to market their products and services to consumers through text messages sent directly to consumers via mobile phones, mobile smartphone applications, and dynamically printed receipt content. On November 14, 2018, we completed the acquisition of certain operating assets relating to Belly, Inc.’s proprietary digital customer loyalty platform, including client contracts, accounts receivable, and intellectual property. We generate revenue by charging the resellers, brands, and enterprises a per-message transactional fee, through fixed or variable software licensing fees, or via advertising fees. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and disclosures required by GAAP for annual financial statements. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on April 16, 2024. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of our condensed consolidated financial statements as of June 30, 2024, and for the three and six months ended June 30, 2024 and 2023. The results of operations for the three and six months ended June 30, 2024 are not necessarily indicative of the operating results for the full year ending December 31, 2024.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may differ from these estimates. Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not affect previously reported net losses. Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill. Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may exceed federally insured limits. We have not experienced any losses on our cash accounts. Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of June 30, 2024, and December 31, 2023 we recorded an allowance for doubtful accounts of $ 85,215 16,107 Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. We conducted our annual impairment tests of goodwill as of December 31, 2023. As a result of these tests, we had a total impairment charge of $ 0 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one year to twenty years. No significant residual value is estimated for intangible assets. The Company’s evaluation of its goodwill and intangible assets resulted in no Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board (“FASB”) guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985-20, Costs of Software to Be Sold, Leased, or Marketed, or “ASC Subtopic 985-20”). Software development costs are capitalized once the technological feasibility of a product is established, and such costs are determined to be recoverable. The technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Software development costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered “research and development” that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four-month The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the undiscounted future net cash flow the asset is expected to generate. Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters . Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under ASC 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Some customers are billed on a month-to-month basis with no contractual term and fees are collected by credit card. Revenue is recognized at the time that the services are rendered, and the selling price is fixed with a set range of plans. Cash received in advance of the performance of services is recorded as deferred revenue. Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“ASC 606”), is a comprehensive revenue recognition standard that superseded nearly all existing revenue recognition guidance. The Company adopted this standard effective January 1, 2018, applying the modified retrospective method. Upon adoption, the Company discontinued revenue deferral under the sell-through model and commenced recording revenue upon delivery to distributors, net of estimated returns. Generally, the new standard results in earlier recognition of revenues. We determine revenue recognition under ASC 606 through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the six months ended June 30, 2024 and 2023, two customers accounted for 58 51 Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three months ended June 30, 2024 and 2023, the comprehensive loss was $ 2,518,720 2,272,219 For the six months ended June 30, 2024 and 2023, the comprehensive loss was $ 4,555,033 4,718,892 Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period. Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials. Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $ 246,605 114,978 Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not that the benefit of such assets will not be realized. We recognize in the consolidated financial statements only those tax positions determined to be more likely than not of being sustained. Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three and six months ended June 30, 2024 and 2023, we had securities outstanding which could potentially dilute basic earnings per share in the future. Stock-based compensation, stock options and warrants were excluded from the computation of diluted net loss per share when their effect would have been anti-dilutive. Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may have an impact on the Company’s future financial statements. The following is a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 requires that the if-converted method of computing diluted Earnings per Share. The Company adopted ASU 2020-06 on January 1, 2022.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	3. Going Concern We had $ 282,828 4,770,362 4,378,336 4,750,257 3,486,777 3.0 4.6 As shown in the accompanying financial statements, the Company has incurred net losses from operations resulting in an accumulated deficit of $ 134.7

Goodwill and Purchased Intangib

Goodwill and Purchased Intangibles	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Purchased Intangibles	4. Goodwill and Purchased Intangibles Intangible assets The following table presents details of our purchased intangible assets as of June 30, 2024 and December 31, 2023: Schedule of Intangible Assets Balance Additions Impairments Amortization Foreign Balance Patents and trademarks $ 53,663 $ 9,388 $ — $ (3,111 ) $ — $ 59,940 Customer and merchant relationships 6,138 — — $ (6,138 ) — — Trade names 1,609 — — $ (1,609 ) — — $ 61,410 $ 9,388 $ — $ (10,858 ) $ — $ 59,940 The intangible assets are being amortized on a straight-line basis over their estimated useful lives of one year twenty years Amortization expense for intangible assets was $ 10,858 17,942 Amortization expense for intangible assets was $ 1,666 8,972 The estimated future amortization expense of our intangible assets as of June 30, 2024 was as follows: Schedule of Finite Lived Intangible Assets Future Amortization Expense Year ending December 31, Amount 2024 $ 3,671 2025 $ 7,342 2026 $ 7,342 2027 $ 7,342 2028 $ 7,342 Thereafter $ 26,901 Total $ 59,940

Software Development Costs

Software Development Costs	6 Months Ended
	Jun. 30, 2024
Research and Development [Abstract]
Software Development Costs	5. Software Development Costs The Company has capitalized certain costs for software developed or obtained for internal use during the application development stage as it relates to specific contracts. The amounts capitalized include external direct costs of services used in developing internal-use software and for payroll and payroll-related costs of employees directly associated with the development activities. The following table presents details of our software development costs as of June 30, 2024 and December 31, 2023: Schedule of Software Development Costs Balance at Additions Amortization Balance at Software Development Costs $ 4,506 $ — $ (3,277 ) $ 1,229 $ 4,506 $ — $ (3,277 ) $ 1,229 Software development costs are being amortized on a straight-line basis over their estimated useful life of two years Amortization expense for software development costs was $ 1,635 35,629 Amortization expense for software development costs was $ 3,277 77,574 The estimated future amortization expense of software development costs as of June 30, 2024 is as follows: Schedule of Amortization Expense of Software Development Costs Year ending December 31, Amount 2024 $ 1,229 2025 — 2026 — 2027 — 2028 — Thereafter — Total $ 1,229

Operating Lease Assets

Operating Lease Assets	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Operating Lease Assets	6. Operating Lease Assets The Company entered into a lease agreement on February 1, 2021, for 8,898 25,953 28,733 50 110,000 110,000 658,447 801,492 The Company entered in to a sublease on March 1, 2024 for its office facilities in Chandler, AZ through February 28, 2025. Monthly rental payments including rental of office furniture and excluding taxes, are $ 24,470 The following are additional details related to leases recorded on our balance sheet as of June 30, 2024: Schedule of Additional Details Related to Leases Leases Classification Balance at Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 658,447 Total lease assets $ 658,447 Liabilities Current Operating lease liabilities Operating lease liabilities $ 288,905 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 512,587 Total lease liabilities $ 801,492 The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases, a reconciliation to operating lease liabilities reported on the Condensed Consolidated Balance Sheet, our weighted-average remaining lease term, and weighted average discount rate: Schedule of Lessee, Operating Lease Liability Year ending December 31, 2024 $ 165,725 2025 337,568 2026 344,241 2027 28,734 2028 — Thereafter — Total future lease payments 876,268 Less: imputed interest (74,776 ) Total $ 801,492 Schedule of Lease Cost Weighted Average Remaining Lease Term (years) Operating leases 2.65 Weighted Average Discount Rate Operating leases 6.75 %

Notes Payable and Interest Expe

Notes Payable and Interest Expense	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Notes Payable and Interest Expense	7. Notes Payable and Interest Expense The following table presents details of our notes payable as of June 30, 2024 and December 31, 2023: Schedule of Debt Facility Maturity Interest Rate Balance at Balance at ACOA Note February 1, 2024 15 % — 7,154 Related Party Secured Promissory Note June 30, 2026 8 % 5,722,015 5,677,251 Related Party Convertible Notes various 15 % 4,717,286 1,587,361 Related Party Unsecured Promissory Note June 30, 2026 8 % 271,875 271,875 Convertible Notes Various 15 % 221,877 215,959 Total Debt 10,933,053 7,759,600 Less current portion (3,072,500 ) (3,079,654 ) Long-term debt, net of current portion $ 7,860,553 $ 4,679,946 ACOA Note On November 6, 2017, Livelenz (a wholly owned subsidiary of the Company), entered into an amendment of the original agreement dated December 2, 2014, with the Atlantic Canada Opportunities Agency (“ACOA”). Under this agreement, the note will mature, and the commitments will terminate, on February 1, 2024. The monthly principal payment amount of $ 3,000 3,500 4,000 4,500 2,215 During the six months ended June 30, 2024 we repaid $ 7,035 USD of principal. The final payment was made on February 28, 2024 and the loan is paid in full. Related Party Notes Secured Promissory Notes On June 30, 2021, we entered into a Credit Facility Agreement (the “Credit Agreement”) with Thomas Akin, one of the Company’s directors (the “Lender”). The Credit Agreement was amended on November 11, 2022. The Company can borrow up to $ 6,000,000 The Credit Facility is secured by all of our tangible and intangible assets including intellectual property. This loan bears interest on the unpaid balance at the rate of fifteen percent ( 15 1.67 the Company has agreed to issue to the Lender additional warrants entitling the Lender to purchase a number of shares of the Company’s common stock equal to twenty percent (20%) of the amount of the advances made divided by the volume-weighted average price over the 30 trading days preceding the advance (the “VWAP”). Each warrant will be exercisable over a three-year period at an exercise price equal to the VWAP. Under the original terms of the Credit Agreement, the Company was to begin repaying the principal amount, plus accrued interest, in 24 15 6,000,000 1.08 On January 31, 2023, the Company then entered into Amendment No. 1 (the “Amendment”), which amends our existing Credit Facility Agreement [1] On January 31, 2024 amended terms were agreed upon and the Company then entered into Amendment No. 2 (the “Amendment”) signed on May 3,2024, which amends the terms of the Credit Facility Agreement, between the Company and Thomas B. Akin, and any convertible notes issued thereunder. The Amendment amends the existing Credit Facility Agreement to extend the maturity of the agreement and related convertible notes thereunder until June 30, 2026. Principal payments have been deferred to a period beginning on July 31, 2024 and ending June 30, 2026. During the six months ended June 30, 2024, a total of $ 445,379 44,764 As of June 30, 2024, the Company had drawn a total of $ 5,873,125 , with a debt discount of $ 151,100 5,722,015 1,258,098 Related Party Convertible Notes During fourth quarter 2023 the Company issued 8 Convertible Notes payable to related parties for $ 2,000,000 3,333,332 .60 8.0 three years The Convertible Note and all accrued interest thereon are convertible into shares of our common stock, from time to time, at the option of the holder thereof, at a conversion price per share equal to the larger of either $ 0.50 During first quarter 2024 the Company 8 Convertible Notes payable to related parties for $ 1,950,000 3,249,997 .60 8.0 three years During the second quarter of 2024 the Company issued 8 Convertible Notes payable to related parties for $ 2,100,000 3,499,997 .60 8.0 three years During the six months ended June 30, 2024 accrued interest of $ 162,496 165,256 As of June 30,2024 the Convertible Notes issued to related parties had a principal balance of $ 6,050,000 1,332,714 4,717,286 183,741 Unsecured Promissory Note On July 1, 2021, we entered into UP Notes in the aggregate principal amount of $ 271,875 15 2 no 33,017 On January 31, 2023, the Lender agreed to postpone the 24 On January 31 2024, the Lender agreed to postpone the 24 During the six months ended June 30, 2024, a total of $ 20,617 As of June 30, 2024, the Company had an outstanding principal balance of $ 271,875 96,991 Convertible Note During fourth quarter 2023 the Company issued 10 Convertible Notes payable to related parties for $ 250,000 416,667 .60 8.0 three years The Convertible Note and all accrued interest thereon are convertible into shares of our common stock, from time to time, at the option of the holder thereof, at a conversion price per share equal to the larger of either $ 0.50 During the six months ended June 30, 2024 the company recorded accrued interest of $ 10,111 5,918 As of June 30, 2024 the Convertible Notes had a principal balance of $ 250,000 28,123 221,877 11,455 Interest Expense Interest expense was $ 502,467 244,443

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Stockholders’ Equity	8. Stockholders’ Equity Common Stock and Equity Payable 2023 On January 31, 2023 a total of 545,012 On March 27, 2023 a total of 154,106 166,432 44,325 On March 27, 2023 a total of 9,651 10,423 2,757 On March 31, 2023 a total of $ 195,171 180,715 10,315 On March 31, 2023 a total of $ 10,196 9,441 542 During March of 2023, 15 3,587,487 1.00 3,587,487 1,792,745 2.00 577,000 63 0.3216 On June 30, 2023 a total of $ 196,148 181,620 On June 30, 2023 a total of $ 10,309 9,546 During the six months ended June 30, 2023 a total of 163,757 As of the June 30, 2023 we had an equity payable balance of $ 307,318 2024 On June 30, 2024 a total of $ 445,379 1,093,267 On June 30, 2024 a total of $ 20,617 50,609 During the six months ended June 30, 2024 no 465,996 As of the six months ended June 30, 2024 we had an equity payable balance of $ 1,455,943 Stock-based Plans Stock Option Activity The following table summarizes stock option activity for the six months ended June 30, 2024. Share Based Payment Arrangement Options Activity Options Outstanding at December 31, 2022 6,691,216 Granted 2,678,500 Exercised — Forfeited/canceled (329,893 ) Expired (1,742,468 ) Outstanding at December 31, 2023 7,297,355 Granted 250,000 Exercised — Forfeited/canceled (980,520 ) Expired (2,128,335 ) Outstanding at June 30, 2024 4,438,500 2023 On May 11, 2023 the Company granted three employees 295,000 options to purchase shares of the Company’s common stock at the closing price as of May 11, 2023 of $ 0.98 per share. The option shares will vest 25 % on the first anniversary of the grant, then equally in 36 monthly installments thereafter, and are exercisable until May 16, 2033. The total estimated value using the Black-Scholes Model, based on a volatility rate of 75.76 % and an option fair value of $ 0.705183 was $ 208,029 . 2024 On April 1, 2024, the Company granted two 250,000 0.502 25 36 73.63 0.212377 53,094 Stock-Based Compensation Expense from Stock Options and Warrants The impact on our results of operations of recording stock-based compensation expense for the three and six months ended June 30, 2024 and 2023 were as follows: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 General and administrative $ 3,224 $ 53,750 $ (39,103 ) $ 118,783 Sales and marketing 88,283 71,796 196,145 140,442 Engineering, research, and development 39,907 38,029 87,032 72,504 Total $ 131,414 $ 163,575 $ 244,074 $ 331,729 Valuation Assumptions The fair value of each stock option award was calculated on the date of the grant using the Black-Scholes option pricing model. The following weighted average assumptions were used for the six months ended June 30, 2024 and 2023. Schedule of Stock Options Valuation Assumptions Six Months Ended June 30, 2024 2023 Risk-free interest rate 4.72 % 3.37 % Expected life (years) 7.00 7.00 Expected dividend yield 7.00 % — % Expected volatility 73.63 % 75.76 % The risk-free interest rate assumption is based upon published interest rates appropriate for the expected life of our employee stock options. The expected life of the stock options represents the weighted-average period that the stock options are expected to remain outstanding and was determined based on the historical experience of similar awards, giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee behavior as influenced by changes to the terms of the Company’s stock-based awards. The dividend yield assumption is based on our history of not paying dividends and no future expectations of dividend payouts. The expected volatility in 2024 and 2023 is based on the historical publicly traded price of our common stock. Restricted stock units The following table summarizes restricted stock unit activity under our stock-based plans for the year ended December 31, 2023 and for the six months ended June 30, 2024: Schedule of Restricted Stock Unit Activity Shares Outstanding at December 31, 2022 1,929,933 Awarded 414,104 Released (545,012 ) Canceled/forfeited/expired — Outstanding at December 31, 2023 1,799,025 Awarded 349,710 Released — Canceled/forfeited/expired — Outstanding at June 30, 2024 2,148,735 Expected to vest at June 30, 2024 2,148,735 Vested at June 30, 2024 2,148,735 Unvested at June 30, 2024 — Unrecognized expense at June 30, 2024 $ — 2023 On March 31, 2023, the Company granted four 61,342 65,002 1.05 On June 30, 2023, the Company granted four 80,160 65,003 0.81 In the six months ended June 30, 2023 the Company recorded $ 130,005 2024 On March 31, 2024 the company granted five 162,500 81,250 .50 On June 30,2024 the company granted five 187,210 81,249 .434 In the six months ended June 30, 2024, the Company recorded $ 162,499 Stock Based Compensation from Restricted Stock The impact on our results of operations of recording stock-based compensation expense for restricted stock units for the three and six months ended June 30, 2024 and 2023 was as follows: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 General and administrative $ 81,249 $ 65,002 $ 162,499 $ 130,005 Total $ 81,249 $ 65,002 $ 162,499 $ 130,005 As of June 30, 2024, there was no Warrants The following table summarizes investor warrants as of June 30, 2024 and the years ended December 31, 2023 and 2022: Schedule of Investor Warrants Shares Weighted Weighted Average Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 9,563,787 $ — — Exercised (5,548,463 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2023 10,163,222 $ 0.94 2.48 Granted 6,791,661 $ — — Exercised — $ — — Canceled/forfeited/expired — $ — — Outstanding at June 30, 2024 16,954,883 $ 0.80 2.87 2023 During March 2023, 15 3,587,487 1.00 3,557,487 3,921,952 2.00 577,000 63 0.3216 2024 During the first quarter of 2024, one 3,291,664 .60 2,250,000 466,594 93 0.1418 During the second quarter of 2024, one 3,499,997 .60 2,100,000 371,242 91 0.1768

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. Fair Value Measurements Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the authoritative guidance establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs other than the quoted prices in active markets that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which requires us to develop our own assumptions. This hierarchy requires companies to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. On a recurring basis, we measure certain financial assets and liabilities at fair value. The following table presents assets that are measured and recognized at fair value as of June 30, 2024 on a recurring and non-recurring basis: Schedule of Fair Value Measurements Recurring and Nonrecurring Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 61,168 $ — The following table presents assets that are measured and recognized at fair value as of December 31, 2023 on a recurring and non-recurring basis: Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 65,916 $ —

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and Contingencies Litigation Marina Soliman v. Subway Franchisee Advertising Fund Trust, LTD, Second Circuit Court of Appeals, Case No. 22-1726 – this is putative class action alleging that Defendant initiated telephone solicitations through text messages in violation of the Telephone Consumer Protection Act, 47 U.S.C § 227 et al. (“TCPA”). The district court granted Defendant’s motion to dismiss. The matter has been under submission with the Court since October 24, 2023. In the event that the Court reverses and remands the matter, the Company intends to seek an individual settlement of the matter, and if one cannot be reached, the Company intends to vigorously defend the matter. Ruhi Reimer vs. Checkers Drive-In Restaurants, Inc. - JAMS Ref No. 5410000618 – this is a single Claimant arbitration action filed against Mobivity’s business partner alleging that text messages were sent to the consumer in violation of the TCPA’s regulations relating to the National Do Not Call Registry. The parties are beginning discovery at this time and a Merits Hearing has been set for January 14, 2025. Based on our current understanding, we believe that the case is pretextual and was set up in advance by the Claimant and his attorneys. Because discovery has only just started, it is premature to assess whether there is any material risk of an adverse award. Abboud v. Circle K Stores Case – United States District Court, Dist. Arizona, Case No 2:23-cv-01683-DWL – this is a putative TCPA class action alleging that Mobivity and its business partner initiated text messages in violation of the TCPA’s regulations relating to the National Do Not Call Registry. We believe that plaintiff has sued the wrong defendant and that the client’s other servicer is actually responsible for any text messages that were sent to the putative class. We are actively attempting to persuade Plaintiff’s counsel to drop Mobivity from the suit. Operating Lease As of June 30, 2024, we have an operating lease asset balance for this lease of $ 658,447 801,492

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions Secured Promissory Notes On June 30, 2021, we entered into a Credit Facility Agreement with Thomas Akin, one of the Company’s directors (the “Lender”). The Credit Facility Agreement was amended on November 11, 2022 to allow the Company to borrow up to $ 6,000,000 As of June 30, 2024, the Company had drawn a total of $ 5,873,125 151,100 5,993,890 Unsecured Promissory Note On July 1, 2021, we entered into UP Notes in the aggregate principal amount of $ 271,875 15 As of June 30, 2024 there was and outstanding balance of $ 271,875 Convertible Notes During first quarter of 2024, the Company 8 Convertible Notes payable to related parties for $ 1,950,000 3,249,997 .60 8.0 During the Second quarter of 2024 the Company 8 Convertible Notes payable to related parties for $ 2,100,000 3,499,997 .60 8.0 As of June 30,2024 the Convertible Notes issued to related parties had a principal balance of $ 6,050,000 1,332,714 4,717,286 For more details regarding the three related party transactions, please refer to Note 7 - Notes Payable and Interest Expense.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events Convertible Notes During July 2024, the Company issued three Convertible Notes to Thomas B. Akin for a total amount of $ 550,000 Share Issued On August 2, 2024 a total of 2,395,511 1,253,423 On August 2, 2024 a total of 120,883 101,658 Related Party Notes Payable The Company entered into Amendment No. 2 (the “Amendment”) to Amended and Restated Credit Facility Agreement and Convertible Notes (the Credit Facility Agreement), signed on August 13,2024, which amends the terms of the Credit Facility Agreement, between the Company and Thomas B. Akin, and any convertible notes issued thereunder. The Amendment amends the existing Credit Facility Agreement to extend the maturity of the agreement and related convertible notes thereunder until September 30, 2026. Principal payments have been deferred to a period beginning on October 31, 2024 and ending September 30, 2026.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may differ from these estimates.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not affect previously reported net losses.
Acquisitions	Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill.
Cash	Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may exceed federally insured limits. We have not experienced any losses on our cash accounts.
Accounts Receivable, Allowance for Doubtful Accounts and Concentrations	Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of June 30, 2024, and December 31, 2023 we recorded an allowance for doubtful accounts of $ 85,215 16,107
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. We conducted our annual impairment tests of goodwill as of December 31, 2023. As a result of these tests, we had a total impairment charge of $ 0 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one year to twenty years. No significant residual value is estimated for intangible assets. The Company’s evaluation of its goodwill and intangible assets resulted in no
Software Development Costs	Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board (“FASB”) guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985-20, Costs of Software to Be Sold, Leased, or Marketed, or “ASC Subtopic 985-20”). Software development costs are capitalized once the technological feasibility of a product is established, and such costs are determined to be recoverable. The technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Software development costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered “research and development” that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four-month The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the undiscounted future net cash flow the asset is expected to generate.
Foreign Currency Translation	Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters .
Revenue Recognition and Concentrations	Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under ASC 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Some customers are billed on a month-to-month basis with no contractual term and fees are collected by credit card. Revenue is recognized at the time that the services are rendered, and the selling price is fixed with a set range of plans. Cash received in advance of the performance of services is recorded as deferred revenue. Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“ASC 606”), is a comprehensive revenue recognition standard that superseded nearly all existing revenue recognition guidance. The Company adopted this standard effective January 1, 2018, applying the modified retrospective method. Upon adoption, the Company discontinued revenue deferral under the sell-through model and commenced recording revenue upon delivery to distributors, net of estimated returns. Generally, the new standard results in earlier recognition of revenues. We determine revenue recognition under ASC 606 through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the six months ended June 30, 2024 and 2023, two customers accounted for 58 51
Comprehensive Loss	Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three months ended June 30, 2024 and 2023, the comprehensive loss was $ 2,518,720 2,272,219 For the six months ended June 30, 2024 and 2023, the comprehensive loss was $ 4,555,033 4,718,892
Stock-based Compensation	Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period.
Research and Development Expenditures	Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials.
Advertising Expense	Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $ 246,605 114,978
Income Taxes	Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not that the benefit of such assets will not be realized. We recognize in the consolidated financial statements only those tax positions determined to be more likely than not of being sustained.
Net Loss Per Common Share	Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three and six months ended June 30, 2024 and 2023, we had securities outstanding which could potentially dilute basic earnings per share in the future. Stock-based compensation, stock options and warrants were excluded from the computation of diluted net loss per share when their effect would have been anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may have an impact on the Company’s future financial statements. The following is a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 requires that the if-converted method of computing diluted Earnings per Share. The Company adopted ASU 2020-06 on January 1, 2022.

Goodwill and Purchased Intang_2

Goodwill and Purchased Intangibles (Tables)	6 Months Ended
	Jun. 30, 2024
Change in Accounting Estimate [Line Items]
Schedule of Intangible Assets	The following table presents details of our purchased intangible assets as of June 30, 2024 and December 31, 2023: Schedule of Intangible Assets Balance Additions Impairments Amortization Foreign Balance Patents and trademarks $ 53,663 $ 9,388 $ — $ (3,111 ) $ — $ 59,940 Customer and merchant relationships 6,138 — — $ (6,138 ) — — Trade names 1,609 — — $ (1,609 ) — — $ 61,410 $ 9,388 $ — $ (10,858 ) $ — $ 59,940
Intangible Assets, Amortization Period [Member]
Change in Accounting Estimate [Line Items]
Schedule of Finite Lived Intangible Assets Future Amortization Expense	The estimated future amortization expense of our intangible assets as of June 30, 2024 was as follows: Schedule of Finite Lived Intangible Assets Future Amortization Expense Year ending December 31, Amount 2024 $ 3,671 2025 $ 7,342 2026 $ 7,342 2027 $ 7,342 2028 $ 7,342 Thereafter $ 26,901 Total $ 59,940

Software Development Costs (Tab

Software Development Costs (Tables)	6 Months Ended
	Jun. 30, 2024
Finite-Lived Intangible Assets [Line Items]
Schedule of Software Development Costs	The following table presents details of our software development costs as of June 30, 2024 and December 31, 2023: Schedule of Software Development Costs Balance at Additions Amortization Balance at Software Development Costs $ 4,506 $ — $ (3,277 ) $ 1,229 $ 4,506 $ — $ (3,277 ) $ 1,229
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Schedule of Amortization Expense of Software Development Costs	The estimated future amortization expense of software development costs as of June 30, 2024 is as follows: Schedule of Amortization Expense of Software Development Costs Year ending December 31, Amount 2024 $ 1,229 2025 — 2026 — 2027 — 2028 — Thereafter — Total $ 1,229

Operating Lease Assets (Tables)

Operating Lease Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Schedule of Additional Details Related to Leases	The following are additional details related to leases recorded on our balance sheet as of June 30, 2024: Schedule of Additional Details Related to Leases Leases Classification Balance at Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 658,447 Total lease assets $ 658,447 Liabilities Current Operating lease liabilities Operating lease liabilities $ 288,905 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 512,587 Total lease liabilities $ 801,492
Schedule of Lessee, Operating Lease Liability	The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases, a reconciliation to operating lease liabilities reported on the Condensed Consolidated Balance Sheet, our weighted-average remaining lease term, and weighted average discount rate: Schedule of Lessee, Operating Lease Liability Year ending December 31, 2024 $ 165,725 2025 337,568 2026 344,241 2027 28,734 2028 — Thereafter — Total future lease payments 876,268 Less: imputed interest (74,776 ) Total $ 801,492
Schedule of Lease Cost	Schedule of Lease Cost Weighted Average Remaining Lease Term (years) Operating leases 2.65 Weighted Average Discount Rate Operating leases 6.75 %

Notes Payable and Interest Ex_2

Notes Payable and Interest Expense (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Debt	The following table presents details of our notes payable as of June 30, 2024 and December 31, 2023: Schedule of Debt Facility Maturity Interest Rate Balance at Balance at ACOA Note February 1, 2024 15 % — 7,154 Related Party Secured Promissory Note June 30, 2026 8 % 5,722,015 5,677,251 Related Party Convertible Notes various 15 % 4,717,286 1,587,361 Related Party Unsecured Promissory Note June 30, 2026 8 % 271,875 271,875 Convertible Notes Various 15 % 221,877 215,959 Total Debt 10,933,053 7,759,600 Less current portion (3,072,500 ) (3,079,654 ) Long-term debt, net of current portion $ 7,860,553 $ 4,679,946

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	6 Months Ended
	Jun. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Based Payment Arrangement Options Activity	The following table summarizes stock option activity for the six months ended June 30, 2024. Share Based Payment Arrangement Options Activity Options Outstanding at December 31, 2022 6,691,216 Granted 2,678,500 Exercised — Forfeited/canceled (329,893 ) Expired (1,742,468 ) Outstanding at December 31, 2023 7,297,355 Granted 250,000 Exercised — Forfeited/canceled (980,520 ) Expired (2,128,335 ) Outstanding at June 30, 2024 4,438,500
Schedule of Stock Options Valuation Assumptions	The fair value of each stock option award was calculated on the date of the grant using the Black-Scholes option pricing model. The following weighted average assumptions were used for the six months ended June 30, 2024 and 2023. Schedule of Stock Options Valuation Assumptions Six Months Ended June 30, 2024 2023 Risk-free interest rate 4.72 % 3.37 % Expected life (years) 7.00 7.00 Expected dividend yield 7.00 % — % Expected volatility 73.63 % 75.76 %
Schedule of Restricted Stock Unit Activity	The following table summarizes restricted stock unit activity under our stock-based plans for the year ended December 31, 2023 and for the six months ended June 30, 2024: Schedule of Restricted Stock Unit Activity Shares Outstanding at December 31, 2022 1,929,933 Awarded 414,104 Released (545,012 ) Canceled/forfeited/expired — Outstanding at December 31, 2023 1,799,025 Awarded 349,710 Released — Canceled/forfeited/expired — Outstanding at June 30, 2024 2,148,735 Expected to vest at June 30, 2024 2,148,735 Vested at June 30, 2024 2,148,735 Unvested at June 30, 2024 — Unrecognized expense at June 30, 2024 $ —
Schedule of Investor Warrants	The following table summarizes investor warrants as of June 30, 2024 and the years ended December 31, 2023 and 2022: Schedule of Investor Warrants Shares Weighted Weighted Average Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 9,563,787 $ — — Exercised (5,548,463 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2023 10,163,222 $ 0.94 2.48 Granted 6,791,661 $ — — Exercised — $ — — Canceled/forfeited/expired — $ — — Outstanding at June 30, 2024 16,954,883 $ 0.80 2.87
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock-based Compensation Expense	The impact on our results of operations of recording stock-based compensation expense for the three and six months ended June 30, 2024 and 2023 were as follows: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 General and administrative $ 3,224 $ 53,750 $ (39,103 ) $ 118,783 Sales and marketing 88,283 71,796 196,145 140,442 Engineering, research, and development 39,907 38,029 87,032 72,504 Total $ 131,414 $ 163,575 $ 244,074 $ 331,729
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock-based Compensation Expense	The impact on our results of operations of recording stock-based compensation expense for restricted stock units for the three and six months ended June 30, 2024 and 2023 was as follows: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 General and administrative $ 81,249 $ 65,002 $ 162,499 $ 130,005 Total $ 81,249 $ 65,002 $ 162,499 $ 130,005

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value Measurements Recurring and Nonrecurring	The following table presents assets that are measured and recognized at fair value as of June 30, 2024 on a recurring and non-recurring basis: Schedule of Fair Value Measurements Recurring and Nonrecurring Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 61,168 $ — The following table presents assets that are measured and recognized at fair value as of December 31, 2023 on a recurring and non-recurring basis: Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 65,916 $ —

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Product Information [Line Items]
Accounts receivable, allowance for doubtful accounts	$ 85,215		$ 85,215		$ 16,107
Goodwill, Impairment loss					$ 0
Goodwill and intangible assets impairment charges
Finite-lived intangible asset, useful life (year)	24 months		24 months
Intangible assets impairment expense
Comprehensive loss	$ (2,518,720)	$ (2,272,219)	(4,555,033)	(4,718,892)
Advertising expense			$ 246,605	$ 114,978
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Product Information [Line Items]
Concentration risk, percentage			58%	51%
Computer Software, Intangible Asset [Member]
Product Information [Line Items]
Intangible assets impairment expense	$ 0	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 282,828				$ 282,828		$ 416,395
Net loss	2,516,120	$ 2,254,242	$ 2,272,082	$ 2,478,175	4,770,362	$ 4,750,257
Net cash used in operating activities					4,378,336	$ 3,486,777
Proceeds from convertible debt					4,600,000		3,000,000
Accumulated deficit	$ 134,730,970				$ 134,730,970		$ 129,960,608

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Beginning balance			$ 61,410
Additions			9,388
Impairments
Amortization	$ (1,666)	$ (8,972)	(10,858)	$ (17,942)
Foreign exchange and other
Ending balance	59,940		59,940
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance			53,663
Additions			9,388
Impairments
Amortization			(3,111)
Foreign exchange and other
Ending balance	59,940		59,940
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance			6,138
Additions
Impairments
Amortization			(6,138)
Foreign exchange and other
Ending balance
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance			1,609
Additions
Impairments
Amortization			(1,609)
Foreign exchange and other
Ending balance

Schedule of Finite Lived Intang

Schedule of Finite Lived Intangible Assets Future Amortization Expense (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 3,671
2025	7,342
2026	7,342
2027	7,342
2028	7,342
Thereafter	26,901
Total	$ 59,940	$ 61,410

Goodwill and Purchased Intang_3

Goodwill and Purchased Intangibles (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	24 months		24 months
Amortization of intangible assets	$ 1,666	$ 8,972	$ 10,858	$ 17,942
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year		1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	20 years		20 years

Schedule of Software Developmen

Schedule of Software Development Costs (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
Finite-Lived Intangible Assets [Line Items]
Capitalized computer software net	$ 4,506
Additions
Amortization	(3,277)
Capitalized computer software net	1,229
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Capitalized computer software net	4,506
Additions
Amortization	(3,277)
Capitalized computer software net	$ 1,229

Schedule of Amortization Expens

Schedule of Amortization Expense of Software Development Costs (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
2024	$ 3,671
2025	7,342
2026	7,342
2027	7,342
2028	7,342
Thereafter	26,901
Total	59,940	$ 61,410
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
2024	1,229
2025
2026
2027
2028
Thereafter
Total	$ 1,229

Software Development Costs (Det

Software Development Costs (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	24 months		24 months
Amortization expense for software development costs	$ 1,666	$ 8,972	$ 10,858	$ 17,942
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	20 years		20 years
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense for software development costs	$ 1,635	$ 35,629	$ 3,277	$ 77,574
Computer Software, Intangible Asset [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	2 years		2 years

Schedule of Additional Details

Schedule of Additional Details Related to Leases (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease assets, Current
Operating lease assets, Non-current	658,447
Operating lease assets	658,447	$ 770,623
Operating lease liabilities, Current	288,905	276,072
Operating lease liabilities, Non-current	512,587	$ 660,852
Operating lease liabilities	$ 801,492

Schedule of Lessee, Operating L

Schedule of Lessee, Operating Lease Liability (Details)	Jun. 30, 2024 USD ($)
Leases [Abstract]
2024	$ 165,725
2025	337,568
2026	344,241
2027	28,734
2028
Thereafter
Total future lease payments	876,268
Less: imputed interest	(74,776)
Total	$ 801,492

Schedule of Lease Cost (Details

Schedule of Lease Cost (Details)	Jun. 30, 2024
Leases [Abstract]
Weighted average remaining operating lease term (years)	2 years 7 months 24 days
Weighted average discount rate, operating leases	6.75%

Operating Lease Assets (Details

Operating Lease Assets (Details Narrative)	Mar. 01, 2024 USD ($)	Feb. 01, 2021 USD ($) ft²	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Rent	$ 24,470
Operating lease assets			$ 658,447	$ 770,623
Operating lease liability			801,492
Lease Ending January 2027 [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property | ft²		8,898
Represents abatement percentage of operating lease for lessee		50%
Deposit assets		$ 110,000
Purcahse of office furniture		110,000
Operating lease assets			658,447
Operating lease liability			$ 801,492
Lease Ending January 2027 [Member] | Minimum [Member]
Lessee, Lease, Description [Line Items]
Rent		25,953
Lease Ending January 2027 [Member] | Maximum [Member]
Lessee, Lease, Description [Line Items]
Rent		$ 28,733

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total Debt	$ 10,933,053	$ 7,759,600
Less current portion	(3,072,500)	(3,079,654)
Long-term debt, net of current portion	$ 7,860,553	4,679,946
ACOA Note [Member]
Short-Term Debt [Line Items]
Maturity	Feb. 01, 2024
Interest Rate	15%
Total Debt		7,154
Related Party Secured Promissory Notes [Member]
Short-Term Debt [Line Items]
Maturity	Jun. 30, 2026
Interest Rate	8%
Total Debt	$ 5,722,015	5,677,251
Related Party Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest Rate	15%
Total Debt	$ 4,717,286	1,587,361
Related Party Unsecured Promissory Note [Member]
Short-Term Debt [Line Items]
Maturity	Jun. 30, 2026
Interest Rate	8%
Total Debt	$ 271,875	271,875
Convertible Debt [Member]
Short-Term Debt [Line Items]
Interest Rate	15%
Total Debt	$ 221,877	$ 215,959

Notes Payable and Interest Ex_3

Notes Payable and Interest Expense (Details Narrative)									3 Months Ended			6 Months Ended
	Jan. 31, 2023	Aug. 01, 2022 CAD ($)	Jun. 30, 2022	Aug. 01, 2021 CAD ($)	Jul. 01, 2021 USD ($) shares	Jun. 30, 2021 USD ($) $ / shares	Nov. 01, 2019 CAD ($)	Nov. 06, 2017 CAD ($)	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 USD ($)	Jun. 03, 2024 USD ($)	Jun. 01, 2024 USD ($)	Nov. 11, 2022 USD ($) $ / shares
Short-Term Debt [Line Items]
Interest expense, debt												$ 502,467		$ 244,443
Amortized debt discount												215,938		63,134
Debt discount									$ 10,933,053		$ 7,759,600	10,933,053
Debt outstanding principal												271,875
Equity amount payable									1,455,943		989,947	1,455,943		$ 307,318
Accrued interest									195,196		21,474	195,196
Related Party [Member]
Short-Term Debt [Line Items]
Notes Payable, Noncurrent									$ 7,638,676		4,413,987	$ 7,638,676
ACOA Note [Member]
Short-Term Debt [Line Items]
Interest rate									15%			15%
Debt discount											$ 7,154
ACOA Note [Member] | Livelenz [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payments		$ 4,500		$ 4,000			$ 3,500	$ 3,000				7,035
ACOA Note [Member] | Livelenz [Member] | Remaining Term Of The Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payments													$ 2,215
Credit Agreement [Member]
Short-Term Debt [Line Items]
Proceeds from longterm lines of credit including interest												5,873,125
Debt discount									151,100			151,100				$ 151,100
Debt discount																$ 5,722,015
Equity payable															$ 1,258,098
Convertible notes payable									$ 5,993,890			5,993,890
Credit Agreement [Member] | Director [Member]
Short-Term Debt [Line Items]
Line of credit facility maximum borrowing capacity						$ 6,000,000											$ 6,000,000
Interest rate						15%											15%
Warrants exercise price | $ / shares						$ 1.67
Warrant exercisable period afte issuance of financing						the Company has agreed to issue to the Lender additional warrants entitling the Lender to purchase a number of shares of the Company’s common stock equal to twenty percent (20%) of the amount of the advances made divided by the volume-weighted average price over the 30 trading days preceding the advance (the “VWAP”). Each warrant will be exercisable over a three-year period at an exercise price equal to the VWAP.
Frequency of period payment			24
Share price | $ / shares																	$ 1.08
Credit Agreement [Member] | Thomas Akin [Member]
Short-Term Debt [Line Items]
Interest expense, debt												445,379
Amortized debt discount												$ 44,764
8 Convertible Notes payable [Member]
Short-Term Debt [Line Items]
Conversion price | $ / shares											$ 0.50
8 Convertible Notes payable [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Interest rate									8%	8%	8%	8%
Warrants exercise price | $ / shares									$ 0.60	$ 0.60	$ 0.60	$ 0.60
Convertible notes payable									$ 2,100,000	$ 1,950,000	$ 2,000,000	$ 2,100,000
Warrants to purchase shares | shares									3,499,997	3,249,997	3,333,332	3,499,997
Debt instrument term									3 years	3 years	3 years
Related Party Convertible Note [Member]
Short-Term Debt [Line Items]
Amortized debt discount												$ 165,256
Debt discount									$ 1,332,714			1,332,714
Accrued interest									162,496			162,496
Principal amount									6,050,000			6,050,000
Face amount									4,717,286			4,717,286
Related Party Convertible Note [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Accrued interest									183,741			183,741
Unsecured Promissory Notes [Member]
Short-Term Debt [Line Items]
Interest rate					15%
Frequency of period payment	24
Warrants to purchase shares | shares					33,017
Accrued interest									20,617			20,617
Principal amount					$ 271,875
Pre-payment penalty rate					2%
Payment for commissions					$ 0
Debt outstanding principal												271,875
Equity amount payable									96,991			96,991
10 Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest rate											8%
Warrants exercise price | $ / shares											$ 0.60
Convertible notes payable											$ 250,000
Warrants issued | shares											416,667
Convertible Note [Member]
Short-Term Debt [Line Items]
Amortized debt discount												5,918
Debt discount									$ 28,123			$ 28,123
Conversion price | $ / shares									$ 0.50			$ 0.50
Principal amount									$ 250,000			$ 250,000
Debt accrued interest												10,111
Notes Payable, Noncurrent									221,877			221,877
Accrued interest									$ 11,455			$ 11,455

Share Based Payment Arrangement

Share Based Payment Arrangement Options Activity (Details) - shares			6 Months Ended	12 Months Ended
	Apr. 01, 2024	May 11, 2023	Jun. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options, Granted	250,000	295,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, Beginning balance			7,297,355	6,691,216
Options, Granted			250,000	2,678,500
Options, Exercised
Options, Forfeited/canceled			(980,520)	(329,893)
Options, Expired			(2,128,335)	(1,742,468)
Options outstanding, Ending balance			4,438,500	7,297,355

Schedule of Stock-based Compens

Schedule of Stock-based Compensation Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Total	$ 131,414	$ 163,575	$ 244,074	$ 331,729
Restricted Stock Units (RSUs) [Member]
Total	81,249	65,002	162,499	130,005
General and Administrative Expense [Member]
Total	3,224	53,750	(39,103)	118,783
General and Administrative Expense [Member] | Restricted Stock Units (RSUs) [Member]
Total	81,249	65,002	162,499	130,005
Selling and Marketing Expense [Member]
Total	88,283	71,796	196,145	140,442
Engineering and Research and Development Expense [Member]
Total	$ 39,907	$ 38,029	$ 87,032	$ 72,504

Schedule of Stock Options Valua

Schedule of Stock Options Valuation Assumptions (Details)			6 Months Ended
	Apr. 01, 2024	May 11, 2023	Jun. 30, 2024	Jun. 30, 2023
Equity [Abstract]
Risk-free interest rate, minimum			4.72%	3.37%
Expected life (years) (Year)			7 years	7 years
Expected dividend yield			7%
Expected volatility, minimum	73.63%	75.76%	73.63%	75.76%

Schedule of Restricted Stock Un

Schedule of Restricted Stock Unit Activity (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares, Released		(545,012)
Shares, Canceled/forfeited/expired
Shares, Released		545,012
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, Beginning balance	1,799,025	1,929,933
Shares, Awarded	349,710	414,104
Shares, Canceled/forfeited/expired
Shares outstanding, Ending balance	2,148,735	1,799,025
Expected to vest at June 30, 2024	2,148,735
Vested at June 30, 2024	2,148,735
Unvested at June 30, 2024
Unrecognized expense at June 30, 2024

Schedule of Investor Warrants (

Schedule of Investor Warrants (Details) - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Warrants, Exercised		(545,012)
Investor Warrant [Member]
Class of Warrant or Right [Line Items]
Shares outstanding, Beginning balance	10,163,222	6,147,898
Weighted Average Exercise Price, Outstanding, Beginning balance	0.94	1.45
Outstanding (in shares)	2 years 10 months 13 days	2 years 5 months 23 days	2 years 3 months 7 days
Warrants, Granted	6,791,661	9,563,787
Warrants, Exercised		(5,548,463)
Warrants, Canceled/forfeited/expired
Shares outstanding, Ending balance	16,954,883	10,163,222	6,147,898
Weighted Average Exercise Price, Outstanding, Ending balance	0.80	0.94	1.45

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)						1 Months Ended					3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares Integer shares	Apr. 01, 2024 USD ($) Integer $ / shares shares	Jun. 30, 2023 USD ($) shares	May 11, 2023 USD ($) Integer $ / shares shares	Mar. 27, 2023 USD ($) shares	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares Integer shares	Jun. 30, 2023 USD ($) Integer $ / shares shares	Mar. 31, 2023 USD ($) $ / shares Integer shares	Jan. 31, 2023 shares	Jun. 30, 2024 USD ($) $ / shares Integer shares	Mar. 31, 2024 USD ($) $ / shares Integer shares	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)
Class of Warrant or Right [Line Items]
Issuance of common stock for settlement of interest payable on related party debt | shares																163,757
Issuance of common stock for warrant exercise (in shares)														$ 3,587,487
Share based payment											$ 131,414		$ 163,575		$ 244,074	$ 331,729
Equity amount payable	$ 1,455,943		$ 307,318			$ 1,455,943		$ 307,318			1,455,943		307,318		$ 1,455,943	$ 307,318		$ 989,947
Number of employees, awards granted | Integer		2		3
Granted, shares | shares		250,000		295,000
Share-based compensation option grant per share | $ / shares		$ 0.502		$ 0.98
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage		25%		25%
Share-based compensation arrangement by share-based payment award, award vesting period		36 months		36 months
Expected volatility		73.63%		75.76%											73.63%	75.76%
Share-based compensation arrangement by share-based payment award, options, grants in period, grant date intrinsic value | $ / shares		$ 0.212377		$ 0.705183
Share-based compensation arrangement by share-based payment award, call option value		$ 53,094		$ 208,029
Common Stock One [Member]
Class of Warrant or Right [Line Items]
Accrued interest	445,379		$ 196,148			$ 445,379		196,148			445,379		196,148		$ 445,379	$ 196,148
Number of shares equity payable for the issuance of common stock | shares			181,620			1,093,267
Common Stock Two [Member]
Class of Warrant or Right [Line Items]
Accrued interest	$ 20,617		$ 10,309			$ 20,617		$ 10,309			$ 20,617		10,309		$ 20,617	10,309
Number of shares equity payable for the issuance of common stock | shares			9,546			50,609
Warrant [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer											1	1
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60					$ 0.60	$ 0.60				$ 0.60	$ 0.60			$ 0.60
Warrants to purchase shares | shares	3,499,997					3,499,997	3,291,664				3,499,997	3,291,664			3,499,997
Share based payment											$ 371,242	$ 466,594
Additional capital											$ 2,100,000	$ 2,250,000
Measurement Input, Price Volatility [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input	0.91					0.91	0.93				0.91	0.93			0.91
Option Fair Value [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input | $ / shares	0.1768					0.1768	0.1418				0.1768	0.1418			0.1768
Restricted Stock Units (RSUs) [Member]
Class of Warrant or Right [Line Items]
Share based payment											$ 81,249		$ 65,002		$ 162,499	130,005
Share-based payment arrangement, nonvested award
Common Stock Purchase Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer									15
Issuance of common stock for warrant exercise (in shares) | shares									3,587,487
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares									$ 1					$ 1
Issuance of common stock for warrant exercise (in shares)									$ 3,587,487
Inducement Warrant [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares									$ 2					$ 2
Warrants to purchase shares | shares									1,792,745					1,792,745
Class of warrant or right, number of securities called by warrants or rights | shares									3,921,952					3,921,952
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input									0.63					0.63
Inducement Warrant [Member] | Option Fair Value [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input | $ / shares									0.3216					0.3216
Inducement Warrant [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Share based payment									$ 577,000
Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer									15
Issuance of common stock for warrant exercise (in shares) | shares									3,587,487
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares									$ 1					$ 1
Additional capital									$ 3,557,487
Common Stock Warrants [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input									0.63					0.63
Common Stock Warrants [Member] | Option Fair Value [Member]
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input | $ / shares									0.3216					0.3216
Common Stock Warrants [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Share based payment									$ 577,000
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | Thomas Akin [Member]
Class of Warrant or Right [Line Items]
Issuance of common stock for settlement of interest payable on related party debt | shares					154,106
Accrued interest					$ 166,432
Gain (loss) on settlement of interest payable																	$ 44,325
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | Talkot Fund LP [Member]
Class of Warrant or Right [Line Items]
Issuance of common stock for settlement of interest payable on related party debt | shares					9,651
Accrued interest					$ 10,423
Gain (loss) on settlement of interest payable																	$ 2,757
Conversion of Interest Payable to Common Stock [Member]
Class of Warrant or Right [Line Items]
Gain (loss) on settlement of interest payable									10,315
Debt conversion, original debt, amount									$ 195,171
Debt Conversion, Converted Instrument, Shares Issued | shares									180,715
Conversion of Interest Payable to Common Stock [Member]
Class of Warrant or Right [Line Items]
Gain (loss) on settlement of interest payable									$ 542
Debt conversion, original debt, amount									$ 10,196
Debt Conversion, Converted Instrument, Shares Issued | shares									9,441						0
Equity amount payable	$ 465,996					$ 465,996					$ 465,996				$ 465,996
John Harris [Member]
Class of Warrant or Right [Line Items]
Stock issued during period, Shares, issued for services | shares										545,012
Board of Directors [Member] | Restricted Stock Units (RSUs) [Member]
Class of Warrant or Right [Line Items]
Number of employees, awards granted | Integer	5						5	4	4
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in period | shares	187,210						162,500	80,160	61,342
Share-based compensation arrangement by share based payment award, equity instruments other than options, grants in period, value	$ 81,249						$ 81,250	$ 65,003	$ 65,002
Closing stock price on date of the grant per share | $ / shares	$ 0.434						$ 0.50	$ 0.81	$ 1.05
Four Independent Directors [Member]
Class of Warrant or Right [Line Items]
Restricted stock expense																$ 130,005
Five Independent Directors [Member]
Class of Warrant or Right [Line Items]
Restricted stock expense															$ 162,499

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements Recurring and Nonrecurring (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)	$ 61,168	$ 65,916

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating lease asset	$ 658,447	$ 770,623
Operating lease liability	$ 801,492

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 01, 2024	Mar. 31, 2024	Dec. 31, 2023	Nov. 11, 2022	Jul. 01, 2021	Jun. 30, 2021
Related Party Transaction [Line Items]
Debt outstanding principal	$ 271,875
Credit Agreement [Member]
Related Party Transaction [Line Items]
Proceeds from longterm lines of credit including interest	5,873,125
Debt discount	151,100	$ 151,100
Convertible notes payable	5,993,890
Credit Agreement [Member] | Director [Member]
Related Party Transaction [Line Items]
Line of credit facility maximum borrowing capacity					$ 6,000,000		$ 6,000,000
interest rate percentage					15%		15%
Warrants exercise price							$ 1.67
Unsecured Promissory Notes [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount						$ 271,875
interest rate percentage						15%
Debt outstanding principal	271,875
Warrants to purchase shares						33,017
8 Convertible Notes payable [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Convertible notes payable	$ 2,100,000		$ 1,950,000	$ 2,000,000
interest rate percentage	8%		8%	8%
Warrants to purchase shares	3,499,997		3,249,997	3,333,332
Warrants exercise price	$ 0.60		$ 0.60	$ 0.60
Related Party Convertible Note [Member]
Related Party Transaction [Line Items]
Debt discount	$ 1,332,714
Debt instrument, face amount	6,050,000
Face amount	$ 4,717,286

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)		6 Months Ended
	Aug. 02, 2024	Jun. 30, 2023	Jul. 31, 2024
Subsequent Event [Line Items]
Issuance of common stock for debt settlement (in shares)		163,757
Subsequent Event [Member] | Thomas Akin [Member]
Subsequent Event [Line Items]
Issuance of common stock for debt settlement (in shares)	2,395,511
Interest Payable	$ 1,253,423
Subsequent Event [Member] | Talkot Fund LP [Member]
Subsequent Event [Line Items]
Issuance of common stock for debt settlement (in shares)	120,883
Interest Payable	$ 101,658
Three Convertible Notes Payable [Member] | Subsequent Event [Member] | Thomas B Akin [Member]
Subsequent Event [Line Items]
Convertible notes payable			$ 550,000