Professional Diversity Network (IPDN) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-35824
Entity Registrant Name	Professional Diversity Network, Inc.
Entity Central Index Key	0001546296
Entity Tax Identification Number	80-0900177
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	55 E. Monroe Street
Entity Address, Address Line Two	Suite 2120
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60603
City Area Code	(312)
Local Phone Number	614-0950
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NASDAQ
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		11,070,484

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 615,133	$ 1,236,771
Accounts receivable, net	904,351	1,318,217
Other receivables	50,000	350,000
Prepaid expense and other current assets	671,963	347,807
Current assets from discontinued operations	4,600	4,600
Total current assets	2,246,047	3,257,395
Property and equipment, net	38,616	35,341
Capitalized technology, net	128,000	64,499
Goodwill	1,417,753	1,274,785
Intangible assets, net	398,141	225,221
Right-of-use assets	315,639	365,324
Security deposits	66,340	66,340
Other assets	1,770,560	1,350,000
Long-term assets from discontinued operations	197,100	197,228
Total assets	6,578,196	6,836,133
Current Liabilities:
Accounts payable	636,670	338,600
Accrued expenses	919,773	1,071,842
Deferred revenue	1,867,195	1,925,788
Lease liability, current portion	82,039	103,555
Current liabilities from discontinued operations	509,253	503,090
Total current liabilities	4,014,930	3,942,875
Lease liability, non-current portion	304,329	341,165
Other long-term liabilities		100,000
Deferred tax liability	122,229	143,069
Total liabilities	4,441,488	4,527,109
Commitments and contingencies
Stockholders’ Equity
Common stock, $0.01 par value; 45,000,000 shares authorized, 11,071,008 and 10,898,376 shares issued as of September 30, 2023 and December 31, 2022, and 11,070,484 and 10,367,431 shares outstanding as of September 30, 2023 and December 31, 2022.	110,705	103,675
Additional paid in capital	104,589,047	101,728,600
Accumulated other comprehensive (loss) income	(16,681)	(10,986)
Accumulated deficit	(102,180,178)	(98,382,540)
Treasury stock, at cost; 524 and 530,945 shares at September 30, 2023 and December 31, 2022	(37,117)	(892,482)
Total Professional Diversity Network, Inc. stockholders’ equity	2,465,776	2,546,267
Noncontrolling interest	(329,068)	(237,243)
Total stockholders’ equity	2,136,708	2,309,024
Total liabilities and stockholders’ equity	$ 6,578,196	$ 6,836,133

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	11,071,008	10,898,376
Common stock, shares outstanding	11,070,484	10,367,431
Treasury stock, shares	524	530,945

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Total revenues	$ 2,008,368	$ 2,114,495	$ 5,804,802	$ 6,362,882
Costs and expenses:
Cost of revenues	923,641	1,228,542	2,763,363	3,022,657
Sales and marketing	912,665	759,885	2,850,253	2,179,136
General and administrative	1,352,308	1,003,956	3,649,544	2,468,934
Depreciation and amortization	148,722	232,748	428,655	746,057
Total costs and expenses	3,337,336	3,225,131	9,691,815	8,416,784
Loss from continuing operations	(1,328,968)	(1,110,636)	(3,887,013)	(2,053,902)
Other income (expense)
Interest and other income	1,746	(10,083)	8,827	(19,519)
Other income (expense), net	1,746	(10,083)	8,827	(19,519)
Loss before income tax benefit	(1,327,222)	(1,120,719)	(3,878,186)	(2,073,421)
Income tax benefit	7,228	25,479	17,151	35,720
Loss from continuing operations, net of tax	(1,319,994)	(1,095,240)	(3,861,035)	(2,037,701)
Loss from discontinued operations	(10,620)	(13,319)	(28,428)	(42,213)
Net loss including non-controlling interests	(1,330,614)	(1,108,559)	(3,889,463)	(2,079,914)
Net loss attributable to non-controlling interests	14,483	149,059	91,825	508,212
Net income (loss) attributable to Professional Diversity Network, Inc.	(1,316,131)	(959,500)	(3,797,638)	(1,571,702)
Other comprehensive loss, net of tax:
Net income (loss) attributable to Professional Diversity Network, Inc.	(1,316,131)	(959,500)	(3,797,638)	(1,571,702)
Foreign currency translation adjustments	1,173	(10,787)	(5,695)	(21,169)
Comprehensive loss, net of tax	$ (1,314,958)	$ (970,287)	$ (3,803,333)	$ (1,592,871)
Basic and diluted loss per share:
Continuing operations, Basic	$ (0.12)	$ (0.13)	$ (0.37)	$ (0.25)
Continuing operations, Diluted	(0.12)	(0.13)	(0.37)	(0.25)
Discontinued operations, Basic
Discontinued operations, Diluted
Net loss per share, Basic	(0.12)	(0.13)	(0.37)	(0.25)
Net loss per share, Diluted	$ (0.12)	$ (0.13)	$ (0.37)	$ (0.25)
Weighted-average outstanding shares used in computing net loss per common share:
Basic	11,115,612	8,461,494	10,453,764	8,195,282
Diluted	11,115,612	8,461,494	10,453,764	8,195,282
Membership Fees and Related Services [Member]
Revenues:
Total revenues	$ 135,145	$ 152,462	$ 400,303	$ 509,906
Recruitment Services [Member]
Revenues:
Total revenues	1,242,711	1,165,213	3,422,129	3,839,608
Contracted Software Development [Member]
Revenues:
Total revenues	604,996	757,492	1,906,706	1,882,452
Consumer Advertising and Marketing Solutions [Member]
Revenues:
Total revenues	$ 25,516	$ 39,328	$ 75,664	$ 130,916

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance value at Dec. 31, 2021	$ 80,337	$ 98,520,509	$ (95,779,818)	$ (37,117)	$ 6,565	$ 317,429	$ 3,107,905
Balance, shares at Dec. 31, 2021	8,033,627			524
Issuance of common stock	$ 10,032	1,739,968					1,750,000
Issuance of common stock, shares	1,003,252
Share-based compensation	$ 1,678	437,977					439,655
Share-based compensation, shares	167,763
Stock Buyback Plan				$ (515,445)			(515,445)
Stock Buyback Plan, shares				289,942
Translation adjustments					(21,169)		(21,169)
Net loss			(1,571,702)			(508,212)	(2,079,914)
Balance value at Sep. 30, 2022	$ 92,047	100,698,454	(97,351,520)	$ (552,562)	(14,604)	(190,783)	2,681,032
Balance, shares at Sep. 30, 2022	9,204,642			290,466
Balance value at Dec. 31, 2022	$ 103,675	101,728,600	(98,382,540)	$ (892,482)	(10,986)	(237,243)	2,309,024
Balance, shares at Dec. 31, 2022	10,367,431			530,945
Sale of common  stock	$ 8,031	2,691,969					2,700,000
Sale of common stock, shares	803,128
Commitment fee	$ 1,762	748,238					750,000
Commitment fee, shares	176,200
Issuance of common stock	$ 993	199,007					200,000
Issuance of common stock, shares	99,339
Share-based compensation	$ 1,548	260,700					262,248
Share-based compensation, shares	154,807
Stock Buyback Plan	$ (5,304)	(850,061)		$ 855,365
Stock Buyback Plan, shares	(530,421)			(530,421)
Amortization of Funding Committment		(93,750)					(93,750)
Investment in subsidiary		(95,656)					(95,656)
Translation adjustments					(5,695)		(5,695)
Net loss			(3,797,638)			(91,825)	(3,889,463)
Balance value at Sep. 30, 2023	$ 110,705	$ 104,589,047	$ (102,180,178)	$ (37,117)	$ (16,681)	$ (329,068)	$ 2,136,708
Balance, shares at Sep. 30, 2023	11,070,484			524

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Loss from continuing operations	$ (3,861,035)	$ (2,037,701)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities - continuing operations:
Depreciation and amortization	428,655	746,057
Deferred income taxes	(20,840)	(35,720)
Noncash lease expense	68,540	68,540
Stock-based compensation expense	262,248	439,655
Litigation settlement reserve		(908,564)
Allowance for credit losses	1,895	(118,048)
Reduction of merchant reserve		350,000
Changes in operating assets and liabilities, net of effects of discontinued operations:
Accounts receivable	411,971	610,601
Prepaid expenses and other current assets	350,844	(277,312)
Accounts payable	298,067	168,630
Accrued expenses	(152,067)	146,490
Lease liability	(77,207)	(75,367)
Deferred revenue	(126,294)	(470,995)
Net cash used in operating activities - continuing operations	(2,415,223)	(1,393,734)
Net cash used in operating activities - discontinued operations	(27,956)	(5,633)
Net cash used in operating activities	(2,443,179)	(1,399,367)
Cash flows from investing activities:
Payments for technology developed	(114,494)	(17,085)
Purchases of property and equipment	(12,456)	(13,477)
Acquisition of assets of Expo Experts	(400,000)
Additional acquisition of equity interest in RemoteMore USA, Inc.	(351,633)
Net cash used in investing activities	(878,583)	(30,562)
Cash flows from financing activities:
Proceeds from the sale of common stock	2,700,000
Repurchases of common stock		(515,445)
Net cash provided by (used in) financing activities	2,700,000	(515,445)
Effect of exchange rate fluctuations on cash and cash equivalents	124	5,635
Net decrease in cash and cash equivalents	(621,638)	(1,939,739)
Cash, cash equivalents, beginning of period	1,236,771	3,402,697
Cash and cash equivalents, end of period	615,133	1,462,958
Supplemental disclosures of other cash flow information:
Non-cash stock issuance	200,000	400,000
Cash paid for income taxes	$ 3,690

Basis of Presentation and Descr

Basis of Presentation and Description of Business	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Description of Business	1. Basis of Presentation and Description of Business The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. The accompanying consolidated financial statements include all adjustments, which consist of normal recurring adjustments and transactions or events discretely impacting the interim periods, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our 2022 Form 10-K. Professional Diversity Network, Inc. (“the Company”, “PDN, Inc.”, “we,” “our,” or “us,”) is both the operator of the Professional Diversity Network (the “PDN Network,” or the “Professional Diversity Network”) and a holding company for NAPW, Inc., a wholly-owned subsidiary of the Company and the operator of the National Association of Professional Women (the “NAPW Network” or “NAPW”). The PDN Network operates online professional networking communities with career resources specifically tailored to the needs of different diverse cultural groups including: Women, Hispanic-Americans, African-Americans, Asian-Americans, persons with disabilities, Military Professionals, Lesbians, Gay, Bisexual, Transgender and Queer (LGBTQ+), and Students and Graduates seeking to transition from education to career. The networks’ purposes, among others, are to assist their registered users in their efforts to connect with like-minded individuals, identify career opportunities within the network and connect with prospective employers. The Company’s technology platform is integral to the operation of its business. In January 2023, the Company purchased the assets and operations of Expo Experts LLC. Expo Experts, LLC specializes in producing premier face-to-face and virtual recruiting events for Engineering, Technology and Security Clearance positions, designed to attract diverse candidates who may also have STEM-based background (see Note. 4 – Business Combinations). The NAPW Network is a networking organization for professional women, whereby its members can develop their professional networks, further their education and skills, and promote their business and career accomplishments. NAPW provides its members with opportunities to network and develop valuable business relationships with other professionals through its website, as well as at virtual and in-person events hosted at its local chapters across the country. RemoteMore USA is an innovative, global entity that provides remote-hiring marketplace services for developers and companies. RemoteMore connects companies with reliable, cost-efficient, vetted developers, and empowers software developers to find meaningful jobs regardless of their location. As of September 30, 2023, PDN, Inc. owned 72.62 In March 2020, our Board of Directors decided to suspend all China operations. The results of China operations are presented in the consolidated statements of operations and comprehensive loss as net loss from discontinued operations.

Going Concern and Management_s

Going Concern and Management’s Plans	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management’s Plans	2. Going Concern and Management’s Plans At September 30, 2023, the Company’s principal sources of liquidity were its cash and cash equivalents. The Company had an accumulated deficit of $ 102,180,178 3,861,035 2,415,223 615,133 5,805,000 6,363,000 1,264,000 187,000 Management believes that its available cash on hand and cash flow from operations may be sufficient to meet our working capital requirements through the fiscal period ending December 31, 2023, however in order to accomplish our business plan objectives, the Company will need to continue its cost reduction efforts, increase revenues, raise capital through the issuance of common stock, issue capital in relation to its line of equity, or through a strategic merger or acquisition. There can be no assurances that our business plans and actions will be successful, that we will generate anticipated revenues, or that unforeseen circumstances will not require additional funding sources in the future or require an acceleration of plans to conserve liquidity. Future efforts to improve liquidity through the issuance of our common stock may not be successful, or if available, they may not be available on acceptable terms.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of Presentation Use of Estimates – Significant estimates underlying the financial statements include: the fair value of acquired assets and liabilities associated with acquisitions, the assessment of goodwill for impairment, intangible assets and long-lived assets for impairment, allowances for doubtful accounts and assumptions related to the valuation allowances on deferred taxes, impact of applying the revised federal tax rates on deferred taxes, the valuation of stock-based compensation and the valuation of stock warrants. Principles of Consolidation Cash Equivalents Accounts Receivable Our estimate of the required allowance for credit losses is based on: ● Available and relevant internal and/or external information about historical loss experience with similar assets, ● Current conditions, and ● Reasonable and supportable forecasts that affect the expected collectibility of the reported amount of financial assets Account balances deemed to be uncollectible are charged to the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Write offs are recognized as a deduction from the allowance for credit losses. Amounts previously written off that are expected to be recovered are included in the determination of the allowance for credit losses to the extent that these expected recoveries do not exceed the aggregate of amounts previously written off. As of September 30, 2023 and December 31, 2022, the allowance for credit losses was approximately $ 98,000 103,000 Other Receivables – Property and Equipment 9,000 7,000 4,000 2,000 Lease Obligations The Company leases its corporate headquarters. The office lease is for 4,902 84 Capitalized Technology Costs Business Combinations Goodwill and Intangible Assets Goodwill is tested for impairment at the reporting unit level on an annual basis (December 31 for the Company) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. The Company considers its market capitalization and the carrying value of its assets and liabilities, including goodwill, when performing its goodwill impairment test. When conducting its annual goodwill impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that goodwill is impaired. If it is determined by a qualitative evaluation that it is more likely than not that goodwill is impaired, the Company then compares the fair value of the Company’s reporting unit to its carrying or book value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of a reporting unit exceeds its fair value, the Company will measure any goodwill impairment losses as the amount by which the carrying amount of a reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit. Treasury Stock Revenue Recognition – Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12-month membership period. Discontinued Operations China Operations The Company previously disclosed in its Form 10-K for the year ending December 31, 2019 (the “2019 10-K”) and subsequently that the assets of PDN China were frozen by Chinese local authorities in November 2019 in connection with the criminal investigation of alleged illegal public fund raising by Gatewang Group (the “Gatewang Case”), a separate company organized under the laws of the People’s Republic of China (“Gatewang”), with which Mr. Maoji (Michael) Wang, the former Chairman and CEO of the Company was affiliated. A subsequent investigation led by a special committee of the Board concluded that it did not find any evidence that the Company or PDN China had engaged in the criminal activity of illegal fund-raising as alleged against Gatewang. The Company subsequently discontinued all of its operations in China. The Company also previously disclosed in the 2019 Form 10-K that the seizure of PDN ‎China’s assets had been lifted in March 2020. However, on April 22, 2021, the Company learned that RMB 18,841,064.15 2.9 The Company has asserted its claim to these funds as the genuine owner to the Chinese officials and asked for their return. The Company plans to pursue all possible legal alternatives to have these funds returned to the Company but such return is uncertain at this time. All historical operating results for the Company’s China operations are included in a loss from discontinued operations, net of tax, in the accompanying consolidated statements of operations. For the three and nine months September 30, 2023, loss from discontinued operations was approximately $ 11,000 28,000 13,000 42,000 Assets and liabilities of China operations are included in current assets and long-term assets from discontinued operations, and current liabilities and long-term liabilities from discontinued operations. Current assets from discontinued operations were $ 4,600 197,000 509,000 503,000 Operating Results of Discontinued Operations The following table represents the components of operating results from discontinued operations, which are included in the consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2023 and 2022, net of intercompany eliminations: Schedule of Operating Results of Discontinued Operations 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in thousands) (in thousands) Revenues $ - $ - $ - $ - General and administrative expenses (11 ) (13 ) (28 ) (42 ) Loss from discontinued operations before income tax (11 ) (13 ) (28 ) (42 ) Income tax expense (benefit) - - - - Net loss from discontinued operations $ (11 ) $ (13 ) $ (28 ) $ (42 ) Advertising and Marketing Expenses – 242,000 866,000 347,000 862,000 no Concentrations of Credit Risk Income Taxes ASC 740 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with ASC 740-20 and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. There were $ 122,229 The Company may be subject to potential income tax examinations by federal or state authorities. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. Management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Tax years that remain open for assessment for federal and state tax purposes include the years ended December 31, 2019 through 2022. The Company’s policy for recording interest and penalties associated with audits is to record such expense as a component of income tax expense. There were no amounts accrued for penalties or interest as of September 30, 2023. Fair Value of Financial Assets and Liabilities Net Loss per Share Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 As of September 30, 2023 2022 Stock options 28,063 23,063 Unvested restricted stock 110,488 69,114 Total dilutive securities 138,551 92,177 Reclassifications Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The main objective of this update is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in this update replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. For public business entities that are SEC filers that are Smaller Reporting Companies, the amendments in this update are effective for fiscal years beginning after January 2023, including interim periods within those fiscal years. The Company adopted ASU 2022-02 on a prospective basis effective January 1, 2023, and concluded there is no material impact to the consolidated financial statements or disclosures through the third quarter of 2023.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Business Combinations	4. Business Combinations RemoteMore On September 20, 2021, the Company acquired a 45.62 1,363,333 863,333 500,000 In February 2022, in connection with the September 2021 acquisition of the 45.62 500,000 139,860 400,000 20 116,667 In May 2023, the Company acquired an additional 7 235,000 72.62 Expo Experts In January 2023, the Company purchased the assets and operations of Expo Experts, LLC (“Expo Experts”), an Ohio limited liability company, for a total consideration of $ 600,000 400,000 200,000 The purchase price allocation as of the date of the acquisition was based on a detailed analysis of the fair value of assets acquired. No liabilities were assumed other than the deferred revenue amount listed below. The major classes of assets and liabilities to which we have allocated the purchase price were as follows: Schedule of Company Measurement Goodwill $ 126,301 Intangible assets 541,400 Deferred revenue (67,701 ) Business combination total $ 600,000 The goodwill recognized in connection with the acquisition is primarily attributable to anticipated synergies from future growth and is expected to be deductible for tax purposes. Intangible assets purchased in connection with the acquisition primarily represent specific events acquired which are expected to create revenue throughout fiscal 2023 and are reflected in the Company’s consolidated balance sheets at gross amounts, net of accumulated amortization (see Note 7 – Intangible Assets). Expo Experts’ accounts and operations have been reflected in the PDN Network for segment reporting purposes (see 14. Segment Information ).

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2023
Revenues:
Revenue Recognition	5. Revenue Recognition The Company recognizes revenue under the core principle of ASC 606 – Revenue from Contracts with Customers (“ASC 606”), to depict the transfer of control to its customers in an amount reflecting the consideration to which it expects to be entitled. In order to achieve that core principle, the Company has applied the following five-step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. The Company’s contracts with customers may provide for multiple promised goods and services. The Company typically analyzes the contract and identifies the performance obligations by evaluating whether the promised goods and services are capable of being distinct within the context of the contract at contract inception. Promised goods and services that are not distinct at contract inception are combined. The next step after identifying the performance obligations is determining the transaction price, which includes the impact of variable consideration, based on contractually fixed amounts and an estimation of variable consideration. The Company allocates the transaction price to each performance obligation based on relative stand-alone selling price. Judgment is exercised to determine the stand-alone selling price of each distinct performance obligation. The Company estimates the stand-alone selling price by reference to the total transaction price less the sum of the observable stand-alone selling prices of other goods or services promised in the contract. In general, transaction price is determined by estimating the fixed amount of consideration to which we are entitled for transfer of goods and services and all relevant sources and components of variable consideration. Revenues are generally recognized when control of the promised goods or services is transferred to their customers either at a point in time or over time, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods or services. Many of the Company’s contracts have one performance obligation and all consideration is allocated to that performance obligation and recognized at a point in time contemporaneous when the service is performed or with the date of the event. Payment is typically due in full, at net 30, from the moment control of the goods or services have begun to transfer, unless both parties have negotiated an installment-based payment arrangement through the term of the contract. The Company may have contracts where there is an extended timing difference between payment and the time when control of the goods or services is transferred to the customer. Nature of Goods and Services The following is a description of principal activities from which the Company generates its revenue: Recruitment Services The Company’s recruitment services revenue is derived from the Company’s agreements through single and multiple job postings, recruitment media, talent recruitment communities, basic and premier corporate memberships, hiring campaign marketing and advertising, e-newsletter marketing and research and outreach services. Recruitment revenue includes revenue recognized from direct sales to customers for recruitment services and events, as well as revenue from the Company’s direct e-commerce sales. Direct sales to customers are most typically a twelve-month contract for services and as such the revenue for each contract is recognized ratably over its twelve-month term. Event revenue is recognized in the period that the event takes place and e-commerce sales are for sixty to ninety-day job postings and the revenue from those sales are recognized when the service is provided. The Company’s recruitment services mainly consist of the following products: ● On-line job postings to our diversity sites and to our broader network of websites including the NAACP, National Urban League, Kappa Alpha Psi, Phi Beta Sigma and many other partner organizations; ● OFCCP job promotion and recordation services; ● Diversity job fairs, both in person and virtual fairs; ● Diversity recruitment job advertising services; and ● Diversity executive staffing services. Membership Fees and Related Services Membership fees are typically month to month; however, members may prepay for a 12-month period. Memberships are collected up-front and member benefits become available immediately. At the time of enrollment, membership fees are recorded as deferred revenue and are recognized as revenue ratably over the membership period. Members who are enrolled in 12-month plan may cancel their membership in the program at any time and receive a partial refund (amount remaining in deferred revenue) or due to consumer protection legislation, a full refund based on the policies of the member’s credit card company. Monthly membership revenues are recognized in the same month fees are collected. Revenue from related membership services are derived from fees for development and set-up of a member’s personal on-line profile and/or press release announcements. Fees related to these services are recognized as revenue at the time the on-line profile is complete and press release is distributed. Products offered to members relate to custom made plaques. Product sales are recognized as deferred revenue at the time the initial order is placed. Revenue is then recognized at the time these products are shipped. The Company’s shipping and handling costs are included in cost of sales in the accompanying consolidated statements of operations. Contracted Software Development Revenues for RemoteMore are generated from providing customized software solutions to customers and are recognized in the period work is performed. Consumer Advertising and Marketing Solutions The Company provides career opportunity services to its various partner organizations through advertising and job postings on their websites. The Company works with its partners to develop customized websites and job boards where the partners can generate advertising, job postings and career services to their members, students and alumni. Consumer advertising and marketing solutions revenue is recognized as jobs are posted to their hosted sites. Revenue Concentration The Company is in an alliance with another company to build, host, and manage the Company’s job boards and website. This alliance member also sells two of the Company’s recruitment services products and bills customers, collects fees, and provides customer services. For the nine months ended September 30, 2023 and 2022, the Company recorded approximately 8.6 11.5 Disaggregation of Revenue Revenue is disaggregated by product line and timing of transfer of products and services and is in line with our reportable segments as described in Note 14 - Segment Information. Contract Balances The Company’s rights to consideration for work completed, but not billed at the reporting date, is classified as a receivable, as it has an unconditional right to payment or only conditional for the passage of time. The Company has no Consideration received in advance from customers is recorded as a contract liability, if a contract exists under ASC 606, until services are delivered or obligations are met and revenue is earned. Contract liability represents the excess of amounts invoiced over amounts recognized as revenues. Contract liabilities to be recognized in the succeeding twelve-month period are classified as current contract liabilities and the remaining amounts, if any, are classified as non-current contract liabilities. Contract liabilities of approximately $ 1,867,000 1,926,000 For the three months ended September 30, 2023 and 2022, we recognized revenue associated with contract liabilities Schedule of Recognized Revenue Associated With Contract Liabilities September 30, September 30, Balance, beginning of period $ 2,109,677 $ 1,976,612 Recognized revenue associated with contract liabilities (1,359,744 ) (1,314,807 ) Amounts collected or invoiced 1,117,262 1,017,085 Balance, end of period $ 1,867,195 $ 1,678,890 Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12-month membership period. Transaction Price Allocated to the Remaining Performance Obligations The Company applies the optional exemptions and does not disclose: a) information about remaining performance obligations that have an original expected duration of one year or less or b) transaction price allocated to unsatisfied performance obligations for which variable consideration is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation in accordance with the series guidance. The typical duration of all event related and other contracts is one year or less and, as a result, the Company applies the optional exemptions and does not disclose information about remaining performance obligations that have an original expected duration of one year or less. Allowance for Credit Losses The following table summarizes the activity related to the Company’s allowance for credit losses: Schedule of Allowance for Credit Loss Activity September 30, 2023 December 31, 2022 Balance, beginning of period $ 102,515 $ 247,190 Provision for credit losses 1,895 (144,675 ) Write-offs (6,587 ) - Balance, end of period $ 97,823 $ 102,515 The numbers presented above relate solely to our portfolio of trade accounts receivable as no allowance for credit losses was recognized on other receivables as presented on our consolidated balance sheets. We determine the allowance for credit losses by using an accounts receivable aging schedule and utilizing historical loss percentages adjusted for the effects of current conditions and reasonable and supportable forecasts of the future.

Capitalized Technology

Capitalized Technology	9 Months Ended
	Sep. 30, 2023
Research and Development [Abstract]
Capitalized Technology	6. Capitalized Technology Capitalized Technology, net is as follows: Schedule of Capitalized Technology September 30, 2023 December 31, 2022 Capitalized cost: Balance, beginning of period $ 64,499 $ 43,038 Additional capitalized cost 103,494 45,196 Provision for amortization (39,993 ) (23,735 ) Balance, end of period $ 128,000 $ 64,499 For the three months ended September 30, 2023 and 2022, amortization expense related to capitalized technology was approximately $ 16,200 6,100 40,000 15,600

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	7. Intangible Assets Intangible assets, net was as follows: Schedule of Intangible Assets September 30, 2023 Useful Lives (Years) Gross Accumulated Amortization Net Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,054,748 ) $ 76,208 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,111,181 ) 75,000 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,667 ) 833 Contracts and events acquired in acquisitions 3 12 1,377,083 (1,232,383 ) 144,700 13,588,192 (13,291,451 ) 296,741 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 398,141 December 31, 2022 Useful Lives (Years) Gross Accumulated Amortization Net Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (1,997,593 ) $ 133,363 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,086,181 (8,086,181 ) - Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,042 ) 1,458 Contracts acquired in RemoteMore acquisition 3 12 935,683 (935,683 ) - 13,046,792 (12,911,971 ) 134,821 Indefinite-lived intangible assets: Trade name 90,400 Intangible assets, net $ 225,221 As of September 30, 2023, estimated amortization expense in future fiscal years is summarized as follows: Schedule of Future Annual Estimated Amortization Expense Year ended December 31, Remaining of 2023 $ 172,293 2024 91,114 2025 33,334 Net Carrying Amount $ 296,741 For the three months ended September 30, 2023 and 2022, amortization expense related to intangible assets was approximately $ 128,000 225,000 379,000 724,000

Long-term Investments

Long-term Investments	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Long-term Investments	8. Long-term Investments On September 27, 2022, the Company entered into a Stock Purchase Agreement (the “SPA”) with Koala Malta Limited, a private limited liability company registered under the laws of Malta (the “Seller”). Upon the execution of the SPA, the Company purchased 65,700 863,392 1,350,000 Upon execution of the SPA, the Company, the Seller and KCL also entered into a Shareholders’ Agreement. The Shareholders’ Agreement imposes certain transfer restrictions on the Seller and the Company as shareholders of KCL, provides for certain governance and approval rights among the parties, and gives the Company a put option with respect to its investment in KCL in the event of a change of control of the Seller. At the same time, Alan Tak Wai Yau, an individual and the majority shareholder of Koala Capital Limited, which is the parent company of the Seller (“Koala Capital”), provided the Company with a share charge over 15 percent of the issued share capital of Koala Capital (the “Share Charge”) and Koala Capital provided the Company with a guaranty and indemnity (the “Guarantee”), which Share Charge and Guarantee were granted as security for a number of the Seller’s obligations as set forth therein including obtaining the lifting of the voluntary suspension of KCL’s virtual financial assets license by the Malta Financial Services Authority (“MFSA”). Koala Capital has submitted and responded to all queries raised by the MFSA, and the authorization/supervision unit that was currently reviewing its application has given its initial approval to move on to the next steps in the process and testing is in its final stages.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Lease Obligations - The Company leases its corporate headquarters. The office lease is for 4,902 84 315,639 386,368 Other - 195,000 Legal Proceedings The Company and its wholly owned subsidiary, NAPW, Inc., are parties to a proceeding captioned Deborah Bayne, et al. vs. NAPW, Inc. and Professional Diversity Network, Inc., No. 18-cv-3591 (E.D.N.Y.), filed on June 20, 2018, and alleging violations of the Fair Labor Standards Act and certain provisions of the New York Labor Law. Plaintiffs are seeking monetary damages and equitable relief. The Company disputes that it or its subsidiary violated the applicable laws or that either entity has any liability and intends to vigorously defend against these claims. The matter is in the final stages of discovery, and we have completed depositions of relevant witnesses. During the first quarter of 2020, the Company recorded a $ 450,000 General Legal Matters From time to time, the Company is involved in legal matters arising in the ordinary course of business. While the Company believes that such matters are currently not material, there can be no assurance that matters arising in the ordinary course of business for which the Company is, or could be, involved in litigation, will not have a material adverse effect on its business, financial condition or results of operations.

CFL Transaction

CFL Transaction	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
CFL Transaction	10. CFL Transaction On August 12, 2016, the Company entered into a stock purchase agreement (the “Purchase Agreement”), with CFL, a Republic of Seychelles company wholly-owned by a group of Chinese investors. Pursuant to the Purchase Agreement, the Company agreed to issue and sell to CFL, and CFL agreed to purchase a number of shares of the Company’s common stock such that CFL would hold approximately 51 At the closing of the CFL transaction, the Company entered into a Stockholders’ Agreement, dated November 7, 2016 (the “Stockholders’ Agreement”) with CFL and each of its shareholders: Maoji (Michael) Wang, Jingbo Song, Yong Xiong Zheng and Nan Kou (the “CFL Shareholders”). The Stockholders’ Agreement sets forth the agreement of the Company, CFL and the CFL Shareholders relating to board representation rights, transfer restrictions, standstill provisions, voting, registration rights and other matters following the transaction. As of September 30, 2023, CFL beneficially holds shares of the Company’s outstanding common stock equal to approximately 23.2

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Equity	11. Stockholders’ Equity As previously disclosed in a Report on Form 8-K filed on November 28, 2022, the Company’s stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation to effect a reverse stock split (the “Reverse Stock Split”) of the Company’s common stock, between the range of 1.5 to 1 and 5 to 1 1.00 Preferred Stock 1,000,000 Common Stock 45,000,000 11,070,484 In January 2023, in connection with the acquisition of Expo Experts, the Company issued 99,339 200,000 In March 2023, the Company entered into a stock purchase agreement with Ms. Yiran Gu, a former investor of the Company and a citizen of the People’s Republic of China, in connection with the purchase by Ms. Gu of 333,181 2.10 700,000 In June 2023, the Company entered into a stock purchase agreement with Tumim Stone Capital LLC (“Investor”). Under the terms and subject to the conditions of the stock purchase agreement, the Company has the right, but not the obligation, to sell to the Investor, and the Investor is obligated to purchase, up to $ 12,775,000 469,925 4.256 2,000,000 176,222 4.256 750,000

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	12. Stock-Based Compensation Equity Incentive Plans 750,000 On April 11, 2023, the Board of Directors adopted a new equity incentive plan, the Professional Diversity Network, Inc. 2023 Equity Compensation Plan (the “2023 Equity Compensation Plan”). The 2023 Equity Compensation Plan was approved by the Company’s stockholders on June 15, 2023. The 2023 Equity Compensation Plan supersedes and replaces the 2013 Plan, and no new awards will be granted under the 2013 Plan. Any awards outstanding under the 2013 Plan remain subject to and will be paid under the 2013 Plan. The 2023 Equity Compensation Plan reserves 750,000 Stock Options The fair value of options is estimated on the date of grant using the Black-Scholes option pricing model. The valuation determined by the Black-Scholes pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The risk-free rate is based on the U.S. Treasury rate for the expected life at the time of grant, volatility is based on the average long-term implied volatilities of peer companies, the expected life is based on the estimated average of the life of options using the simplified method, and forfeitures are estimated on the date of grant based on certain historical data. The Company utilizes the simplified method to determine the expected life of its options due to insufficient exercise activity during recent years as a basis from which to estimate future exercise patterns. The expected dividend assumption is based on the Company’s history and expectation of dividend payouts. Forfeitures are required to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The following table summarizes the Company’s stock option activity for the nine months ended September 30, 2023 and 2022: Schedule of Stock Option Activity Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Outstanding - January 1, 2023 33,063 $ 9.04 6.8 $ - Granted - - - Exercised - - - Forfeited - - - Outstanding - September 30, 2023 33,063 $ 9.04 6.0 $ - Exercisable at September 30, 2023 28,063 $ 9.91 5.7 $ - Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Outstanding - January 1, 2022 33,063 $ 9.04 7.8 $ - Granted - - - - Exercised - - - - Forfeited - - - - Outstanding - September 30, 2022 33,063 $ 9.04 7.0 $ - Exercisable at September 30, 2022 23,063 $ 11.14 6.3 $ - The Company recorded non-cash stock-based compensation expense of approximately $ 8,000 8,000 Total unrecognized stock-based compensation expense related to unvested stock options at September 30, 2023 was approximately $ 7,700 Restricted Stock Units As of September 30, 2023 and 2022, the following is a summary of restricted stock unit activity: Schedule of Restricted Stock Unit Activity Number of Outstanding - January 1, 2023 69,114 Granted 117,334 Forfeited - Vested (69,114 ) Outstanding – September 30, 2023 117,334 Number of Outstanding - January 1, 2022 79,763 Granted 170,937 Forfeited (13,823 ) Vested (167,763 ) Outstanding – September 30, 2022 69,114 During the period ended June 30, 2023, the Company granted 30,490 125,000 During the period ended September 30, 2023, the Company granted 86,844 141,000 In July 2023, the Company granted 120,000 The shares will vest as follows: 1/3 immediately ‎upon grant, 1/3 on the first anniversary of the employment agreement, and the final 1/3 on the ‎second anniversary of the employment agreement; provided, however, that Mr. He must remain ‎continuously employed by the Company and/or its affiliates through the applicable ‎vesting date. 361,000 The Company recorded non-cash stock-based compensation expense of $ 262,248 439,655 Total unrecognized stock-based compensation expense related to 110,488 426,000

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	13. Income Taxes The Company’s quarterly income tax provision is based upon an estimated annual income tax rate. The Company’s quarterly provision for income taxes also includes the tax impact of discrete items, if any, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, in the interim period in which they occur. During the three months ended September 30, 2023 and 2022, the Company recorded income tax benefit of $ 7,228 25,479 17,151 35,720 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a valuation allowance as of September 30, 2023. The valuation allowance at September 30, 2023 was approximately $ 10,877,000 898,000

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segment Information	14. Segment Information The Company operates in the following segments: (i) PDN Network, (ii) NAPW Network, and (iii) RemoteMore. The financial results of China Operations have been reclassified from the Company’s reportable segments to discontinued operations for all periods presented. The following tables present key financial information related of the Company’s reportable segments related to financial position as of September 30, 2023 and December 31, 2022 and results of operations for the three and nine months ended September 30, 2023 and 2022: Schedule of Segment Information PDN NAPW Remote Corporate Three Months Ended September 30, 2023 PDN NAPW Remote Corporate Network Network More Overhead Consolidated Membership fees and related services $ - $ 135,145 $ - $ - $ 135,145 Recruitment services 1,242,711 - - - 1,242,711 Contracted software development - - 604,996 - 604,996 Consumer advertising and marketing solutions 25,516 - - - 25,516 Total revenues 1,268,227 135,145 604,996 - 2,008,368 Income (loss) from continuing operations (446,060 ) (26,910 ) (51,722 ) (804,276 ) (1,328,968 ) Depreciation and amortization 127,702 20,673 347 - 148,722 Income tax benefit (2,441 ) (359 ) - (4,428 ) (7,228 ) Net loss from continuing operations (440,769 ) (26,480 ) (52,897 ) (799,848 ) (1,319,994 ) As of September 30, 2023 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 321,100 76,208 833 - 398,141 Assets from continuing operations, net of intercompany eliminations 6,734,947 134,368 (492,819 ) - 6,376,496 PDN NAPW Remote Corporate Three Months Ended September 30, 2022 PDN NAPW Remote Corporate Network Network More Overhead Consolidated Membership fees and related services $ - $ 152,462 $ - $ - $ 152,462 Recruitment services 1,165,213 - - - 1,165,213 Contracted software development - - 757,492 - 757,492 Consumer advertising and marketing solutions 39,328 - - - 39,328 Total revenues 1,204,541 152,462 757,492 - 2,114,495 Income (loss) from continuing operations (77,907 ) (261,132 ) (266,161 ) (505,436 ) (1,110,636 ) Depreciation and amortization 7,475 19,597 205,676 - 232,748 Income tax expense (benefit) (1,895 ) (10,410 ) - (13,174 ) (25,479 ) Net income (loss) from continuing operations (74,971 ) (250,689 ) (277,318 ) (492,262 ) (1,095,240 ) As of December 31, 2022 Goodwill $ 339,451 $ - $ 935,334 $ - $ 1,274,785 Intangibles assets, net 90,400 133,363 1,458 - 225,221 Assets from continuing operations, net of intercompany eliminations 6,718,226 203,534 (287,455 ) - 6,634,305 PDN NAPW Corporate Nine Months Ended September 30, 2023 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 400,303 $ - $ - $ 400,303 Recruitment services 3,422,129 - - - 3,422,129 Contracted software development - - 1,906,706 - 1,906,706 Consumer advertising and marketing solutions 75,664 - - - 75,664 Total revenues 3,497,793 400,303 1,906,706 - 5,804,802 Income (loss) from continuing operations (1,255,094 ) (407,155 ) (237,343 ) (1,987,421 ) (3,887,013 ) Depreciation and amortization 367,669 59,946 1,040 - 428,655 Income tax expense (benefit) (4,037 ) (3,024 ) 850 (10,940 ) (17,151 ) Net income (loss) from continuing operations (1,244,924 ) (404,007 ) (235,623 ) (1,976,481 ) (3,861,035 ) PDN NAPW Corporate Nine Months Ended September 30, 2022 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 509,906 $ - $ - $ 509,906 Recruitment services 3,839,608 - - - 3,839,608 Contracted software development - - 1,882,452 - 1,882,452 Consumer advertising and marketing solutions 130,916 - - - 130,916 Total revenues 3,970,524 509,906 1,882,452 - 6,362,882 Income (loss) from continuing operations 372,156 257,213 (919,883 ) (1,763,388 ) (2,053,902 ) Depreciation and amortization 20,589 58,556 666,912 - 746,057 Income tax expense (benefit) 15,983 (4,769 ) - (46,934 ) (35,720 ) Net income (loss) from continuing operations 361,489 262,192 (944,928 ) (1,716,454 ) (2,037,701 )

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events The Company has evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q and determined that there have been no events that have occurred that would require adjustments to our disclosures in the consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
Use of Estimates	Use of Estimates – Significant estimates underlying the financial statements include: the fair value of acquired assets and liabilities associated with acquisitions, the assessment of goodwill for impairment, intangible assets and long-lived assets for impairment, allowances for doubtful accounts and assumptions related to the valuation allowances on deferred taxes, impact of applying the revised federal tax rates on deferred taxes, the valuation of stock-based compensation and the valuation of stock warrants.
Principles of Consolidation	Principles of Consolidation
Cash Equivalents	Cash Equivalents
Accounts Receivable	Accounts Receivable Our estimate of the required allowance for credit losses is based on: ● Available and relevant internal and/or external information about historical loss experience with similar assets, ● Current conditions, and ● Reasonable and supportable forecasts that affect the expected collectibility of the reported amount of financial assets Account balances deemed to be uncollectible are charged to the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Write offs are recognized as a deduction from the allowance for credit losses. Amounts previously written off that are expected to be recovered are included in the determination of the allowance for credit losses to the extent that these expected recoveries do not exceed the aggregate of amounts previously written off. As of September 30, 2023 and December 31, 2022, the allowance for credit losses was approximately $ 98,000 103,000
Other Receivables	Other Receivables –
Property and Equipment	Property and Equipment 9,000 7,000 4,000 2,000
Lease Obligations	Lease Obligations The Company leases its corporate headquarters. The office lease is for 4,902 84
Capitalized Technology Costs	Capitalized Technology Costs
Business Combinations	Business Combinations
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is tested for impairment at the reporting unit level on an annual basis (December 31 for the Company) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. The Company considers its market capitalization and the carrying value of its assets and liabilities, including goodwill, when performing its goodwill impairment test. When conducting its annual goodwill impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that goodwill is impaired. If it is determined by a qualitative evaluation that it is more likely than not that goodwill is impaired, the Company then compares the fair value of the Company’s reporting unit to its carrying or book value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of a reporting unit exceeds its fair value, the Company will measure any goodwill impairment losses as the amount by which the carrying amount of a reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit.
Treasury Stock	Treasury Stock
Revenue Recognition	Revenue Recognition – Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12-month membership period.
Discontinued Operations	Discontinued Operations China Operations The Company previously disclosed in its Form 10-K for the year ending December 31, 2019 (the “2019 10-K”) and subsequently that the assets of PDN China were frozen by Chinese local authorities in November 2019 in connection with the criminal investigation of alleged illegal public fund raising by Gatewang Group (the “Gatewang Case”), a separate company organized under the laws of the People’s Republic of China (“Gatewang”), with which Mr. Maoji (Michael) Wang, the former Chairman and CEO of the Company was affiliated. A subsequent investigation led by a special committee of the Board concluded that it did not find any evidence that the Company or PDN China had engaged in the criminal activity of illegal fund-raising as alleged against Gatewang. The Company subsequently discontinued all of its operations in China. The Company also previously disclosed in the 2019 Form 10-K that the seizure of PDN ‎China’s assets had been lifted in March 2020. However, on April 22, 2021, the Company learned that RMB 18,841,064.15 2.9 The Company has asserted its claim to these funds as the genuine owner to the Chinese officials and asked for their return. The Company plans to pursue all possible legal alternatives to have these funds returned to the Company but such return is uncertain at this time. All historical operating results for the Company’s China operations are included in a loss from discontinued operations, net of tax, in the accompanying consolidated statements of operations. For the three and nine months September 30, 2023, loss from discontinued operations was approximately $ 11,000 28,000 13,000 42,000 Assets and liabilities of China operations are included in current assets and long-term assets from discontinued operations, and current liabilities and long-term liabilities from discontinued operations. Current assets from discontinued operations were $ 4,600 197,000 509,000 503,000 Operating Results of Discontinued Operations The following table represents the components of operating results from discontinued operations, which are included in the consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2023 and 2022, net of intercompany eliminations: Schedule of Operating Results of Discontinued Operations 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in thousands) (in thousands) Revenues $ - $ - $ - $ - General and administrative expenses (11 ) (13 ) (28 ) (42 ) Loss from discontinued operations before income tax (11 ) (13 ) (28 ) (42 ) Income tax expense (benefit) - - - - Net loss from discontinued operations $ (11 ) $ (13 ) $ (28 ) $ (42 )
Advertising and Marketing Expenses	Advertising and Marketing Expenses – 242,000 866,000 347,000 862,000 no
Concentrations of Credit Risk	Concentrations of Credit Risk
Income Taxes	Income Taxes ASC 740 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with ASC 740-20 and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. There were $ 122,229 The Company may be subject to potential income tax examinations by federal or state authorities. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. Management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Tax years that remain open for assessment for federal and state tax purposes include the years ended December 31, 2019 through 2022. The Company’s policy for recording interest and penalties associated with audits is to record such expense as a component of income tax expense. There were no amounts accrued for penalties or interest as of September 30, 2023.
Fair Value of Financial Assets and Liabilities	Fair Value of Financial Assets and Liabilities
Net Loss per Share	Net Loss per Share Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 As of September 30, 2023 2022 Stock options 28,063 23,063 Unvested restricted stock 110,488 69,114 Total dilutive securities 138,551 92,177
Reclassifications	Reclassifications
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The main objective of this update is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in this update replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. For public business entities that are SEC filers that are Smaller Reporting Companies, the amendments in this update are effective for fiscal years beginning after January 2023, including interim periods within those fiscal years. The Company adopted ASU 2022-02 on a prospective basis effective January 1, 2023, and concluded there is no material impact to the consolidated financial statements or disclosures through the third quarter of 2023.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Operating Results of Discontinued Operations	The following table represents the components of operating results from discontinued operations, which are included in the consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2023 and 2022, net of intercompany eliminations: Schedule of Operating Results of Discontinued Operations 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in thousands) (in thousands) Revenues $ - $ - $ - $ - General and administrative expenses (11 ) (13 ) (28 ) (42 ) Loss from discontinued operations before income tax (11 ) (13 ) (28 ) (42 ) Income tax expense (benefit) - - - - Net loss from discontinued operations $ (11 ) $ (13 ) $ (28 ) $ (42 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 As of September 30, 2023 2022 Stock options 28,063 23,063 Unvested restricted stock 110,488 69,114 Total dilutive securities 138,551 92,177

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Company Measurement	The purchase price allocation as of the date of the acquisition was based on a detailed analysis of the fair value of assets acquired. No liabilities were assumed other than the deferred revenue amount listed below. The major classes of assets and liabilities to which we have allocated the purchase price were as follows: Schedule of Company Measurement Goodwill $ 126,301 Intangible assets 541,400 Deferred revenue (67,701 ) Business combination total $ 600,000

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2023
Revenues:
Schedule of Recognized Revenue Associated With Contract Liabilities	For the three months ended September 30, 2023 and 2022, we recognized revenue associated with contract liabilities Schedule of Recognized Revenue Associated With Contract Liabilities September 30, September 30, Balance, beginning of period $ 2,109,677 $ 1,976,612 Recognized revenue associated with contract liabilities (1,359,744 ) (1,314,807 ) Amounts collected or invoiced 1,117,262 1,017,085 Balance, end of period $ 1,867,195 $ 1,678,890
Schedule of Allowance for Credit Loss Activity	The following table summarizes the activity related to the Company’s allowance for credit losses: Schedule of Allowance for Credit Loss Activity September 30, 2023 December 31, 2022 Balance, beginning of period $ 102,515 $ 247,190 Provision for credit losses 1,895 (144,675 ) Write-offs (6,587 ) - Balance, end of period $ 97,823 $ 102,515

Capitalized Technology (Tables)

Capitalized Technology (Tables)	9 Months Ended
	Sep. 30, 2023
Research and Development [Abstract]
Schedule of Capitalized Technology	Capitalized Technology, net is as follows: Schedule of Capitalized Technology September 30, 2023 December 31, 2022 Capitalized cost: Balance, beginning of period $ 64,499 $ 43,038 Additional capitalized cost 103,494 45,196 Provision for amortization (39,993 ) (23,735 ) Balance, end of period $ 128,000 $ 64,499

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets, net was as follows: Schedule of Intangible Assets September 30, 2023 Useful Lives (Years) Gross Accumulated Amortization Net Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,054,748 ) $ 76,208 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,111,181 ) 75,000 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,667 ) 833 Contracts and events acquired in acquisitions 3 12 1,377,083 (1,232,383 ) 144,700 13,588,192 (13,291,451 ) 296,741 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 398,141 December 31, 2022 Useful Lives (Years) Gross Accumulated Amortization Net Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (1,997,593 ) $ 133,363 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,086,181 (8,086,181 ) - Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,042 ) 1,458 Contracts acquired in RemoteMore acquisition 3 12 935,683 (935,683 ) - 13,046,792 (12,911,971 ) 134,821 Indefinite-lived intangible assets: Trade name 90,400 Intangible assets, net $ 225,221
Schedule of Future Annual Estimated Amortization Expense	As of September 30, 2023, estimated amortization expense in future fiscal years is summarized as follows: Schedule of Future Annual Estimated Amortization Expense Year ended December 31, Remaining of 2023 $ 172,293 2024 91,114 2025 33,334 Net Carrying Amount $ 296,741

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	The following table summarizes the Company’s stock option activity for the nine months ended September 30, 2023 and 2022: Schedule of Stock Option Activity Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Outstanding - January 1, 2023 33,063 $ 9.04 6.8 $ - Granted - - - Exercised - - - Forfeited - - - Outstanding - September 30, 2023 33,063 $ 9.04 6.0 $ - Exercisable at September 30, 2023 28,063 $ 9.91 5.7 $ - Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Outstanding - January 1, 2022 33,063 $ 9.04 7.8 $ - Granted - - - - Exercised - - - - Forfeited - - - - Outstanding - September 30, 2022 33,063 $ 9.04 7.0 $ - Exercisable at September 30, 2022 23,063 $ 11.14 6.3 $ -
Schedule of Restricted Stock Unit Activity	As of September 30, 2023 and 2022, the following is a summary of restricted stock unit activity: Schedule of Restricted Stock Unit Activity Number of Outstanding - January 1, 2023 69,114 Granted 117,334 Forfeited - Vested (69,114 ) Outstanding – September 30, 2023 117,334 Number of Outstanding - January 1, 2022 79,763 Granted 170,937 Forfeited (13,823 ) Vested (167,763 ) Outstanding – September 30, 2022 69,114

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present key financial information related of the Company’s reportable segments related to financial position as of September 30, 2023 and December 31, 2022 and results of operations for the three and nine months ended September 30, 2023 and 2022: Schedule of Segment Information PDN NAPW Remote Corporate Three Months Ended September 30, 2023 PDN NAPW Remote Corporate Network Network More Overhead Consolidated Membership fees and related services $ - $ 135,145 $ - $ - $ 135,145 Recruitment services 1,242,711 - - - 1,242,711 Contracted software development - - 604,996 - 604,996 Consumer advertising and marketing solutions 25,516 - - - 25,516 Total revenues 1,268,227 135,145 604,996 - 2,008,368 Income (loss) from continuing operations (446,060 ) (26,910 ) (51,722 ) (804,276 ) (1,328,968 ) Depreciation and amortization 127,702 20,673 347 - 148,722 Income tax benefit (2,441 ) (359 ) - (4,428 ) (7,228 ) Net loss from continuing operations (440,769 ) (26,480 ) (52,897 ) (799,848 ) (1,319,994 ) As of September 30, 2023 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 321,100 76,208 833 - 398,141 Assets from continuing operations, net of intercompany eliminations 6,734,947 134,368 (492,819 ) - 6,376,496 PDN NAPW Remote Corporate Three Months Ended September 30, 2022 PDN NAPW Remote Corporate Network Network More Overhead Consolidated Membership fees and related services $ - $ 152,462 $ - $ - $ 152,462 Recruitment services 1,165,213 - - - 1,165,213 Contracted software development - - 757,492 - 757,492 Consumer advertising and marketing solutions 39,328 - - - 39,328 Total revenues 1,204,541 152,462 757,492 - 2,114,495 Income (loss) from continuing operations (77,907 ) (261,132 ) (266,161 ) (505,436 ) (1,110,636 ) Depreciation and amortization 7,475 19,597 205,676 - 232,748 Income tax expense (benefit) (1,895 ) (10,410 ) - (13,174 ) (25,479 ) Net income (loss) from continuing operations (74,971 ) (250,689 ) (277,318 ) (492,262 ) (1,095,240 ) As of December 31, 2022 Goodwill $ 339,451 $ - $ 935,334 $ - $ 1,274,785 Intangibles assets, net 90,400 133,363 1,458 - 225,221 Assets from continuing operations, net of intercompany eliminations 6,718,226 203,534 (287,455 ) - 6,634,305 PDN NAPW Corporate Nine Months Ended September 30, 2023 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 400,303 $ - $ - $ 400,303 Recruitment services 3,422,129 - - - 3,422,129 Contracted software development - - 1,906,706 - 1,906,706 Consumer advertising and marketing solutions 75,664 - - - 75,664 Total revenues 3,497,793 400,303 1,906,706 - 5,804,802 Income (loss) from continuing operations (1,255,094 ) (407,155 ) (237,343 ) (1,987,421 ) (3,887,013 ) Depreciation and amortization 367,669 59,946 1,040 - 428,655 Income tax expense (benefit) (4,037 ) (3,024 ) 850 (10,940 ) (17,151 ) Net income (loss) from continuing operations (1,244,924 ) (404,007 ) (235,623 ) (1,976,481 ) (3,861,035 ) PDN NAPW Corporate Nine Months Ended September 30, 2022 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 509,906 $ - $ - $ 509,906 Recruitment services 3,839,608 - - - 3,839,608 Contracted software development - - 1,882,452 - 1,882,452 Consumer advertising and marketing solutions 130,916 - - - 130,916 Total revenues 3,970,524 509,906 1,882,452 - 6,362,882 Income (loss) from continuing operations 372,156 257,213 (919,883 ) (1,763,388 ) (2,053,902 ) Depreciation and amortization 20,589 58,556 666,912 - 746,057 Income tax expense (benefit) 15,983 (4,769 ) - (46,934 ) (35,720 ) Net income (loss) from continuing operations 361,489 262,192 (944,928 ) (1,716,454 ) (2,037,701 )

Basis of Presentation and Des_2

Basis of Presentation and Description of Business (Details Narrative)	Sep. 30, 2023
Remote More USA Inc [Member]
Ownership percentage	72.62%

Going Concern and Management__2

Going Concern and Management’s Plans (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 102,180,178		$ 102,180,178		$ 98,382,540
Net loss from continuing operations	1,319,994	$ 1,095,240	3,861,035	$ 2,037,701
Cash used in continuing operations			2,415,223	1,393,734
Cash balance	615,133		615,133		1,236,771
Revenue	2,008,368	$ 2,114,495	5,804,802	$ 6,362,882
Working capital deficit	$ 1,264,000		$ 1,264,000		$ 187,000

Schedule of Operating Results o

Schedule of Operating Results of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Revenues
General and administrative expenses	(11)	(13)	(28)	(42)
Loss from discontinued operations before income tax	(11)	(13)	(28)	(42)
Income tax expense (benefit)
Net loss from discontinued operations	$ (11)	$ (13)	$ (28)	$ (42)

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total dilutive securities	138,551	92,177
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total dilutive securities	28,063	23,063
Unvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total dilutive securities	110,488	69,114

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)			3 Months Ended		9 Months Ended
	Apr. 22, 2021 USD ($)	Apr. 22, 2021 CNY (¥)	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounting Policies [Abstract]
Allowance for credit losses			$ 98,000		$ 98,000		$ 103,000
Depreciation			$ 4,000	$ 2,000	$ 9,000	$ 7,000
Area of land | ft²			4,902		4,902
Lease operating term of contract			84 months		84 months
Sale of stock, consideration received per transaction	$ 2,900,000	¥ 18,841,064.15
Loss from discontinued operations			$ 11,000	13,000	$ 28,000	42,000
Discontinued operation, assets current			4,600		4,600		4,600
Discontinued operation, assets noncurrent			197,100		197,100		197,228
Discontinued operation, liabilities current			509,253		509,253		503,090
Marketing and Advertising Expense			242,000	$ 347,000	866,000	$ 862,000
Prepaid advertising expenses			0		0		$ 0
Deferred tax liabilities			$ 122,229		$ 122,229

Schedule of Company Measurement

Schedule of Company Measurement (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 1,417,753	$ 1,274,785
Expo Experts LLC [Member]
Business Acquisition [Line Items]
Goodwill	126,301
Intangible assets	541,400
Deferred revenue	(67,701)
Business combination total	$ 600,000

Business Combinations (Details

Business Combinations (Details Narrative) - USD ($)		1 Months Ended
	Sep. 20, 2021	Jan. 31, 2023	Feb. 28, 2022	May 31, 2023
Remote More USA Inc [Member]
Business Acquisition [Line Items]
Acquisition increased percentage	45.62%		45.62%	7%
Estimated purchase price	$ 1,363,333		$ 116,667
Payments to acquire	863,333
Business combination, total consideration transferred	$ 500,000		$ 500,000
Acquisition of shares of common stock			139,860
Acquisition of shares of common stock, value			$ 400,000
Option to purchase percentage			20%
Option to purchase amount				$ 235,000
Remote More USA Inc [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquisition increased percentage				72.62%
Expo Experts Events, LLC [Member]
Business Acquisition [Line Items]
Payments to acquire		$ 400,000
Business combination, total consideration transferred		600,000
Expo Experts Events, LLC [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Business combination issuance of restricted shares of common stock		$ 200,000

Schedule of Recognized Revenue

Schedule of Recognized Revenue Associated With Contract Liabilities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Balance, beginning of period	$ 2,109,677	$ 1,976,612
Recognized revenue associated with contract liabilities	(1,359,744)	(1,314,807)
Amounts collected or invoiced	1,117,262	1,017,085
Balance, end of period	$ 1,867,195	$ 1,678,890

Schedule of Allowance for Credi

Schedule of Allowance for Credit Loss Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Revenues:
Balance, beginning of period	$ 102,515	$ 247,190
Provision for credit losses	1,895	(144,675)
Write-offs	(6,587)
Balance, end of period	$ 97,823	$ 102,515

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Contract assets	$ 0
Deferred revenue, current	$ 1,867,000		$ 1,926,000
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Recruitment Services [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage	8.60%	11.50%

Schedule of Capitalized Technol

Schedule of Capitalized Technology (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Research and Development [Abstract]
Balance, beginning of period	$ 64,499	$ 43,038
Additional capitalized cost	103,494	45,196
Provision for amortization	(39,993)	(23,735)
Balance, end of period	$ 128,000	$ 64,499

Capitalized Technology (Details

Capitalized Technology (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Research and Development [Abstract]
Amortization expense	$ 16,200	$ 6,100	$ 40,000	$ 15,600

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 13,588,192	$ 13,046,792
Accumulated amortization	(13,291,451)	(12,911,971)
Net carrying amount	296,741	134,821
Trade name	101,400	90,400
Intangible assets, net	$ 398,141	$ 225,221
Sales Process [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	10 years	10 years
Gross carrying amount	$ 2,130,956	$ 2,130,956
Accumulated amortization	(2,054,748)	(1,997,593)
Net carrying amount	$ 76,208	$ 133,363
Paid Member Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years	5 years
Gross carrying amount	$ 803,472	$ 803,472
Accumulated amortization	(803,472)	(803,472)
Net carrying amount
Member Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years	5 years
Gross carrying amount	$ 8,186,181	$ 8,086,181
Accumulated amortization	(8,111,181)	(8,086,181)
Net carrying amount	$ 75,000
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	3 years	3 years
Gross carrying amount	$ 648,000	$ 648,000
Accumulated amortization	(648,000)	(648,000)
Net carrying amount
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	4 years	4 years
Gross carrying amount	$ 442,500	$ 442,500
Accumulated amortization	(441,667)	(441,042)
Net carrying amount	833	1,458
Contracts and Events Acquired in Acquisitions [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,377,083	935,683
Accumulated amortization	(1,232,383)	(935,683)
Net carrying amount	$ 144,700
Contracts and Events Acquired in Acquisitions [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	3 months	3 months
Contracts and Events Acquired in Acquisitions [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	12 months	12 months

Schedule of Future Annual Estim

Schedule of Future Annual Estimated Amortization Expense (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining of 2023	$ 172,293
2024	91,114
2025	33,334
Net Carrying Amount	$ 296,741	$ 134,821

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 128,000	$ 225,000	$ 379,000	$ 724,000

Long-term Investments (Details

Long-term Investments (Details Narrative) - USD ($)			1 Months Ended
	Apr. 11, 2023	Sep. 27, 2022	Jan. 31, 2023
Restructuring Cost and Reserve [Line Items]
Issuance of common stock, shares	750,000		99,339
Koala Crypto Limited [Member]
Restructuring Cost and Reserve [Line Items]
Issuance of common stock, shares		65,700
Long term investments		$ 1,350,000
Koala Crypto Limited [Member] | Private Placement [Member]
Restructuring Cost and Reserve [Line Items]
Issuance of common stock, shares		863,392

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Sep. 30, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)	Mar. 31, 2020 USD ($)
Area of land | ft²	4,902
Lessee operating term of contract	84 months
Right-of-use assets	$ 315,639	$ 365,324
Lease liability	386,368
Estimated litigation liability, current			$ 450,000
PDN China's Bank [Member]
Bank balance	$ 195,000

CFL Transaction (Details Narrat

CFL Transaction (Details Narrative)	9 Months Ended
	Sep. 30, 2023	Aug. 12, 2016
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock percentage	23.20%
Stock Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of common stock held by investors		51%

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)			1 Months Ended			9 Months Ended
	Apr. 11, 2023	Nov. 28, 2022	Jun. 30, 2023	Mar. 31, 2023	Jan. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stockholders' equity, reverse stock split		1.5 to 1 and 5 to 1
Share price		$ 1
Preferred stock, shares undesignated						1,000,000
Common stock, shares authorized						45,000,000		45,000,000
Common stock, shares outstanding						11,070,484		10,367,431
Issuance of common stock, shares	750,000				99,339
Issuance of common stock, value					$ 200,000	$ 200,000	$ 1,750,000
Purchased shares				333,181
Share price				$ 2.10
Aggregate gross proceeds				$ 700,000
Issuance of common stock,value						$ 2,700,000
Stock Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price			$ 4.256
Issuance of common stock, shares			469,925
Issuance of common stock, value			$ 12,775,000
Issuance of common stock,value			$ 2,000,000
Stock Purchase Agreement [Member] | Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price			$ 4.256
Issuance of common stock, shares			176,222
Aggregate gross proceeds			$ 750,000

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of options, outstanding, beginning balance	33,063	33,063	33,063
Weighted average exercise price, outstanding, beginning balance	$ 9.04	$ 9.04	$ 9.04
Weighted average remaining contractual term	6 years	7 years	6 years 9 months 18 days	7 years 9 months 18 days
Aggregrate intrinsic value, outstanding beginning balance
Number of options, granted
Weighted average exercise price, granted
Number of options, exercised
Weighted average exercise price, exercised
Number of options, forfeited
Weighted average exercise price, forfeited
Number of options, outstanding, ending balance	33,063	33,063	33,063	33,063
Weighted average exercise price, outstanding, ending balance	$ 9.04	$ 9.04	$ 9.04	$ 9.04
Aggregrate intrinsic value, outstanding ending balance
Number of options, exercisable, ending balance	28,063	23,063
Weighted average exercise price, exercisable, ending balance	$ 9.91	$ 11.14
Weighted average remaining contractual term, exercisable	5 years 8 months 12 days	6 years 3 months 18 days
Aggregrate intrinsic value, exercisable balance

Schedule of Restricted Stock Un

Schedule of Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares unvested, outstanding, beginning balance	69,114	79,763
Granted	117,334	170,937
Forfeited		(13,823)
Vested	(69,114)	(167,763)
Number of shares unvested, outstanding, beginning balance	117,334	69,114

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)		1 Months Ended		6 Months Ended	9 Months Ended
	Apr. 11, 2023	Jul. 30, 2023	Jan. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock issuance of awards	750,000		99,339
Share based compensation					$ 262,248	$ 439,655
Share-Based Payment Arrangement, Expense					$ 7,700
Share-based compensation arrangement by share-based payment award, description					The shares will vest as follows: 1/3 immediately ‎upon grant, 1/3 on the first anniversary of the employment agreement, and the final 1/3 on the ‎second anniversary of the employment agreement; provided, however, that Mr. He must remain ‎continuously employed by the Company and/or its affiliates through the applicable ‎vesting date.
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock, granted				30,490
Restricted stock award gross				$ 125,000
Grant date fair value					$ 361,000
Granted					117,334	170,937
Unvested restricted stock					117,334	69,114	69,114	79,763
Restricted Stock Units (RSUs) [Member] | Certain Officers and Managers [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock, granted					86,844
Grant date fair value					$ 141,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted		120,000
Unvested restricted stock					110,488
Unrecognized stock-based compensation					$ 426,000
General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation					8,000	$ 8,000
General and Administrative Expense [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation					$ 262,248	$ 439,655
2013 Equity Compensation Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based number of shares authorized					750,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 7,228	$ 25,479	$ 17,151	$ 35,720
Deferred tax assets, valuation allowance	$ 10,877,000		10,877,000
Net change in valuation allowance			$ 898,000

Schedule of Segment Information

Schedule of Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total revenues	$ 2,008,368	$ 2,114,495	$ 5,804,802	$ 6,362,882
Income (loss) from continuing operations	(1,328,968)	(1,110,636)	(3,887,013)	(2,053,902)
Depreciation and amortization	148,722	232,748	428,655	746,057
Income tax expense (benefit)	(7,228)	(25,479)	(17,151)	(35,720)
Net income (loss) from continuing operations	(1,319,994)	(1,095,240)	(3,861,035)	(2,037,701)
Goodwill	1,417,753		1,417,753		$ 1,274,785
Intangibles assets, net	398,141		398,141		225,221
Assets from continuing operations, net of intercompany eliminations	6,376,496		6,376,496		6,634,305
Membership Fees and Related Services [Member]
Segment Reporting Information [Line Items]
Total revenues	135,145	152,462	400,303	509,906
Recruitment Services [Member]
Segment Reporting Information [Line Items]
Total revenues	1,242,711	1,165,213	3,422,129	3,839,608
Contracted Software Development [Member]
Segment Reporting Information [Line Items]
Total revenues	604,996	757,492	1,906,706	1,882,452
Consumer Advertising and Marketing Solutions [Member]
Segment Reporting Information [Line Items]
Total revenues	25,516	39,328	75,664	130,916
Professional Diversity Network [Member]
Segment Reporting Information [Line Items]
Total revenues	1,268,227	1,204,541	3,497,793	3,970,524
Income (loss) from continuing operations	(446,060)	(77,907)	(1,255,094)	372,156
Depreciation and amortization	127,702	7,475	367,669	20,589
Income tax expense (benefit)	(2,441)	(1,895)	(4,037)	15,983
Net income (loss) from continuing operations	(440,769)	(74,971)	(1,244,924)	361,489
Goodwill	465,752		465,752		339,451
Intangibles assets, net	321,100		321,100		90,400
Assets from continuing operations, net of intercompany eliminations	6,734,947		6,734,947		6,718,226
Professional Diversity Network [Member] | Membership Fees and Related Services [Member]
Segment Reporting Information [Line Items]
Total revenues
Professional Diversity Network [Member] | Recruitment Services [Member]
Segment Reporting Information [Line Items]
Total revenues	1,242,711	1,165,213	3,422,129	3,839,608
Professional Diversity Network [Member] | Contracted Software Development [Member]
Segment Reporting Information [Line Items]
Total revenues
Professional Diversity Network [Member] | Consumer Advertising and Marketing Solutions [Member]
Segment Reporting Information [Line Items]
Total revenues	25,516	39,328	75,664	130,916
National Association Of Professional Women [Member]
Segment Reporting Information [Line Items]
Total revenues	135,145	152,462	400,303	509,906
Income (loss) from continuing operations	(26,910)	(261,132)	(407,155)	257,213
Depreciation and amortization	20,673	19,597	59,946	58,556
Income tax expense (benefit)	(359)	(10,410)	(3,024)	(4,769)
Net income (loss) from continuing operations	(26,480)	(250,689)	(404,007)	262,192
Goodwill
Intangibles assets, net	76,208		76,208		133,363
Assets from continuing operations, net of intercompany eliminations	134,368		134,368		203,534
National Association Of Professional Women [Member] | Membership Fees and Related Services [Member]
Segment Reporting Information [Line Items]
Total revenues	135,145	152,462	400,303	509,906
National Association Of Professional Women [Member] | Recruitment Services [Member]
Segment Reporting Information [Line Items]
Total revenues
National Association Of Professional Women [Member] | Contracted Software Development [Member]
Segment Reporting Information [Line Items]
Total revenues
National Association Of Professional Women [Member] | Consumer Advertising and Marketing Solutions [Member]
Segment Reporting Information [Line Items]
Total revenues
Remote More [Member]
Segment Reporting Information [Line Items]
Total revenues	604,996	757,492	1,906,706	1,882,452
Income (loss) from continuing operations	(51,722)	(266,161)	(237,343)	(919,883)
Depreciation and amortization	347	205,676	1,040	666,912
Income tax expense (benefit)			850
Net income (loss) from continuing operations	(52,897)	(277,318)	(235,623)	(944,928)
Goodwill	952,001		952,001		935,334
Intangibles assets, net	833		833		1,458
Assets from continuing operations, net of intercompany eliminations	(492,819)		(492,819)		(287,455)
Remote More [Member] | Membership Fees and Related Services [Member]
Segment Reporting Information [Line Items]
Total revenues
Remote More [Member] | Recruitment Services [Member]
Segment Reporting Information [Line Items]
Total revenues
Remote More [Member] | Contracted Software Development [Member]
Segment Reporting Information [Line Items]
Total revenues	604,996	757,492	1,906,706	1,882,452
Remote More [Member] | Consumer Advertising and Marketing Solutions [Member]
Segment Reporting Information [Line Items]
Total revenues
Corporate Overhead [Member]
Segment Reporting Information [Line Items]
Total revenues
Income (loss) from continuing operations	(804,276)	(505,436)	(1,987,421)	(1,763,388)
Depreciation and amortization
Income tax expense (benefit)	(4,428)	(13,174)	(10,940)	(46,934)
Net income (loss) from continuing operations	(799,848)	(492,262)	(1,976,481)	(1,716,454)
Goodwill
Intangibles assets, net
Assets from continuing operations, net of intercompany eliminations
Corporate Overhead [Member] | Membership Fees and Related Services [Member]
Segment Reporting Information [Line Items]
Total revenues
Corporate Overhead [Member] | Recruitment Services [Member]
Segment Reporting Information [Line Items]
Total revenues
Corporate Overhead [Member] | Contracted Software Development [Member]
Segment Reporting Information [Line Items]
Total revenues
Corporate Overhead [Member] | Consumer Advertising and Marketing Solutions [Member]
Segment Reporting Information [Line Items]
Total revenues