Gaucho (VINOQ) 10-Q 17 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 17, 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	001-40075
Entity Registrant Name	Gaucho Group Holdings, Inc.
Entity Central Index Key	0001559998
Entity Tax Identification Number	52-2158952
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	112 NE 41st Street
Entity Address, Address Line Two	Suite 106‌
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33137
City Area Code	212
Local Phone Number	739-7700
Title of 12(b) Security	Common Stock
Trading Symbol	VINO
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	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,462,545

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash	$ 201,108	$ 300,185
Mortgages receivable, net of allowance $67,587 and $46,424 at September 30, 2023 and December 31, 2022, respectively	1,033,143	586,631
Inventory	2,329,044	1,888,962
Real estate lots held for sale	607,932	559,487
Prepaid expenses and other current assets	264,907	461,637
Total Current Assets	5,483,311	5,018,874
Long Term Assets
Mortgages receivable, non-current portion, net of allowance of $183,904 and $150,126 at September 30, 2023 and December 31, 2022, respectively	2,811,154	3,278,617
Property and equipment, net	7,880,174	7,621,257
Operating lease right-of-use asset	1,277,509	1,449,442
Prepaid foreign taxes, net	1,010,478	916,823
Intangible assets, net	103,557	69,787
Deposits, non-current	54,713	56,130
Total Assets	18,907,708	18,692,985
Current Liabilities
Accounts payable	688,419	917,270
Accrued expenses, current portion	1,485,033	1,664,816
Deferred revenue	1,524,765	1,373,906
Operating lease liabilities, current portion	235,432	202,775
Loans payable, current portion	208,850	164,656
Convertible debt obligations, net, current portion	1,541,962
Derivative liability, current portion	846,424
Other current liabilities	81,177	100,331
Total Current Liabilities	6,612,062	4,423,754
Long Term Liabilities
Accrued expenses, non-current portion	52,328	66,018
Operating lease liabilities, non-current portion	1,145,757	1,328,408
Loans payable, non-current portion	90,898	91,665
Convertible debt obligations, net, non-current portion	1,989,234	1,991,459
Derivative liability, non-current portion	1,128,120
Total Liabilities	11,018,399	7,901,304
Commitments and Contingencies (Note 15)
Stockholders’ Equity
Preferred stock, 902,670 shares authorized
Common stock, par value $0.01 per share; 150,000,000 shares authorized; 1,059,596 and 365,340 shares issued and 1,059,568 and 365,312 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	10,596	3,654
Additional paid-in capital	146,348,152	139,156,522
Accumulated other comprehensive loss	(10,856,081)	(10,842,569)
Accumulated deficit	(127,567,003)	(117,479,571)
Treasury stock, at cost, 28 shares at September 30, 2023 and December 31, 2022	(46,355)	(46,355)
Total Stockholders’ Equity	7,889,309	10,791,681
Total Liabilities and Stockholders’ Equity	18,907,708	18,692,985
Nonrelated Party [Member]
Current Assets
Accounts receivable	75,995	106,156
Related Party [Member]
Current Assets
Accounts receivable	971,182	1,115,816
Long Term Assets
Advances to employees	$ 286,812	$ 282,055

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Allowances for mortgage recievable, current	$ 67,587	$ 46,424
Mortgages receivable, allowance noncurrent	$ 183,904	$ 150,126
Preferred stock, shares authorized	902,670	902,670
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	1,059,596	365,340
Common stock, shares outstanding	1,059,568	365,312
Treasury stock, shares	28	28
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts receivable, allowance doubtful accounts	$ 20,494	$ 21,229
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts receivable, allowance doubtful accounts	$ 470,516	$ 339,503

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Sales	$ 464,004	$ 440,939	$ 1,622,746	$ 1,271,871
Cost of sales	(321,054)	(433,941)	(1,282,972)	(1,205,534)
Gross profit	142,950	6,998	339,774	66,337
Operating Expenses
Selling and marketing	204,938	109,299	652,674	614,529
General and administrative	1,267,399	1,729,283	4,734,592	5,403,409
Depreciation and amortization	114,370	83,677	327,857	178,896
Total operating expenses	1,586,707	1,922,259	5,715,123	6,196,834
Loss from Operations	(1,443,757)	(1,915,261)	(5,375,349)	(6,130,497)
Other Expense (Income)
Interest income	(52,810)	(65,377)	(167,529)	(95,781)
Interest expense	1,156,616	170,888	2,824,528	1,623,668
Other income, related party	(212,222)	(75,000)	(362,222)	(225,000)
Loss on extinguishment of debt			416,081	2,105,119
Gains from foreign currency translation	(132,493)	(185,251)	(347,201)	(411,178)
Change in fair value of derivative liability	95,727		2,236,844
Inducement expense		2,965,222		3,163,318
Total other expense	854,818	2,810,482	4,600,501	6,160,146
Net Loss	(2,298,575)	(4,725,743)	(9,975,850)	(12,290,643)
Net loss attributable to non-controlling interest				72,261
Net Loss Attributable to Common Stockholders	$ (2,298,575)	$ (4,725,743)	$ (9,975,850)	$ (12,218,382)
Net Loss per Common Share
Basic	$ (3.04)	$ (21.94)	$ (10.72)	$ (88.52)
Diluted	$ (3.04)	$ (21.94)	$ (10.72)	$ (88.52)
Weighted Average Number of Common Shares Outstanding:
Basic	757,036	215,383	930,160	138,029
Diluted	757,036	215,383	930,160	138,029

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net loss	$ (2,298,575)	$ (4,725,743)	$ (9,975,850)	$ (12,290,643)
Other comprehensive (loss) income :
Foreign currency translation adjustments	64,280	282,337	(13,512)	903,799
Comprehensive loss	(2,234,295)	(4,443,406)	(9,989,362)	(11,386,844)
Comprehensive loss attributable to non-controlling interests				72,261
Comprehensive loss attributable to controlling interests	$ (2,234,295)	$ (4,443,406)	$ (9,989,362)	$ (11,314,583)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholder's Equity (Unaudited) - USD ($)		Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Treasury Stock, Common [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Gaucho Group Holdings Stockholders Deficiency [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Gaucho Group Holdings Stockholders Deficiency [Member]	Noncontrolling Interest [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2021			$ 823		$ (46,355)		$ 121,641,238		$ (11,607,446)		$ (95,726,534)		$ 14,261,726		$ (169,882)		$ 14,091,844
Beginning balance, shares at Dec. 31, 2021			82,350		28
Stock-based compensation:
Options							72,700						72,700		10,354		83,054
Common stock issued for 401(k) employer matching			$ 1				27,820						27,821				27,821
Common stock issued for 401(k) employer matching, shares			104
Net loss											(2,199,840)		(2,199,840)		(72,261)		(2,272,101)
Other comprehensive income (loss)									263,406				263,406				263,406
Common stock issued for purchase of minority interest			$ 87				(231,876)						(231,789)		231,789
Common stock issued for purchase of minority interest, shares			8,690
Common stock issued for acquisition of GDS			$ 107				2,194,546						2,194,653				2,194,653
Common stock issued for acquisition of GDS, shares			10,695
Shares issued for purchase of domain name			$ 1				39,599						39,600				39,600
Shares issued for purchase of domain name, shares			125
Warrants issued for modification of convertible debt principal							731,856						731,856				731,856
Balance at Mar. 31, 2022			$ 1,019		$ (46,355)		124,475,883		(11,344,040)		(97,926,374)		15,160,133				15,160,133
Ending balance, shares at Mar. 31, 2022			101,964		28
Balance at Dec. 31, 2021			$ 823		$ (46,355)		121,641,238		(11,607,446)		(95,726,534)		14,261,726		(169,882)		14,091,844
Beginning balance, shares at Dec. 31, 2021			82,350		28
Stock-based compensation:
Common stock issued for 401(k) employer matching																	$ 40,000
Common stock issued for 401(k) employer matching, shares																	9
Net loss																	$ (12,290,643)
Balance at Sep. 30, 2022			$ 2,749		$ (46,355)		137,219,237		(10,703,647)		(107,944,916)		18,527,068				18,527,068
Ending balance, shares at Sep. 30, 2022			274,953		28
Balance at Mar. 31, 2022			$ 1,019		$ (46,355)		124,475,883		(11,344,040)		(97,926,374)		15,160,133				15,160,133
Beginning balance, shares at Mar. 31, 2022			101,964		28
Stock-based compensation:
Options							87,134						87,134				87,134
Shares issued upon conversion of debt and interest			$ 75				1,522,522						1,522,597				1,522,597
Shares issued upon conversion of debt and interest, shares			7,459
True up adjustment
True up adjustment, shares			4
Net loss											(5,292,799)		(5,292,799)				(5,292,799)
Other comprehensive income (loss)									358,056				358,056				358,056
Common stock			$ 54				524,946						525,000				525,000
Common stock, shares			5,421
Inducement loss on debt conversions							198,096						198,096				198,096
Substantial premium on convertible debt							1,683,847						1,683,847				1,683,847
Common stock issued for cash, net of offering costs			$ 50				511,296						511,346				511,346
Common stock issued for cash, net of offering costs, shares			5,005
Common stock issued upon exchange of subsidiary stock options			$ 184				(184)
Common stock issued upon exchange of subsidiary stock options, shares			18,394
Balance at Jun. 30, 2022			$ 1,382		$ (46,355)		129,003,540		(10,985,984)		(103,219,173)		14,753,410				14,753,410
Ending balance, shares at Jun. 30, 2022			138,247		28
Stock-based compensation:
Options							53,058						53,058				53,058
Restricted stock units			$ 16				158,655						158,671				158,671
Restricted stock units, shares			1,571
Shares issued upon conversion of debt and interest			$ 1,344				4,936,302						4,937,646				4,937,646
Shares issued upon conversion of debt and interest, shares			134,399
Net loss											(4,725,743)		(4,725,743)				(4,725,743)
Other comprehensive income (loss)									282,337				282,337				282,337
Shares issued for purchase of domain name			$ 7				(7)						0				0
Shares issued for purchase of domain name, shares			736
Warrants issued for modification of convertible debt principal							102,467						102,467				102,467
Inducement loss on debt conversions							2,965,222						2,965,222				2,965,222
Balance at Sep. 30, 2022			$ 2,749		$ (46,355)		137,219,237		(10,703,647)		(107,944,916)		18,527,068				18,527,068
Ending balance, shares at Sep. 30, 2022			274,953		28
Balance at Dec. 31, 2022			$ 3,654		$ (46,355)		139,156,522		(10,842,569)		(117,479,571)						10,791,681
Beginning balance, shares at Dec. 31, 2022			365,340		28
Cumulative effect of change upon adoption of ASU 2016-13										$ (111,582)						$ (111,582)
Stock-based compensation:
Options							38,834										38,834
Restricted stock units			$ 4				79,418										79,422
Restricted stock units, shares			389
Common stock issued for 401(k) employer matching			$ 24				32,593										32,617
Common stock issued for 401(k) employer matching, shares			2,416
Shares issued under the New ELOC, net of offering costs	[1]		$ 365				441,044										441,409
Shares issued under the New ELOC, net of offering costs, shares	[1]		36,443
Relative fair value of warrants issued with 2023 Notes, net of issuance costs	[2]						1,506,319										1,506,319
Warrants issued for modification of GGH Notes							134,779										134,779
Reduction of warrant exercise price on new debt issuance							63,502										63,502
Shares issued upon conversion of debt and interest			$ 833				1,570,720										1,571,553
Shares issued upon conversion of debt and interest, shares			83,333
Common stock issued for cash in private placement			$ 591				590,409										591,000
Common stock issued for cash in private placement, shares			59,100
Cashless warrant exercise			$ 51				(51)
Cashless warrant exercise, shares			5,131
True up adjustment
True up adjustment, shares			28
Net loss											(2,695,148)						(2,695,148)
Other comprehensive income (loss)									(39,799)								(39,799)
Warrants issued for modification of convertible debt principal																	1,609,935
Balance at Mar. 31, 2023			$ 5,522		$ (46,355)		143,614,089		(10,882,368)		(120,286,301)						12,404,587
Ending balance, shares at Mar. 31, 2023			552,180		28
Balance at Dec. 31, 2022			$ 3,654		$ (46,355)		139,156,522		(10,842,569)		(117,479,571)						10,791,681
Beginning balance, shares at Dec. 31, 2022			365,340		28
Stock-based compensation:
Net loss																	(9,975,850)
Balance at Sep. 30, 2023			$ 10,596		$ (46,355)		146,348,152		(10,856,081)		(127,567,003)						7,889,309
Ending balance, shares at Sep. 30, 2023			1,059,596		28
Balance at Mar. 31, 2023			$ 5,522		$ (46,355)		143,614,089		(10,882,368)		(120,286,301)						12,404,587
Beginning balance, shares at Mar. 31, 2023			552,180		28
Stock-based compensation:
Options							38,834										38,834
Restricted stock units							74,978										74,978
Shares issued under the New ELOC, net of offering costs	[3]		$ 459				291,138										291,597
Shares issued under the New ELOC, net of offering costs, shares	[3]		45,877
Shares issued upon conversion of debt and interest			$ 829				574,427										575,256
Shares issued upon conversion of debt and interest, shares			82,878
Net loss											(4,982,127)						(4,982,127)
Other comprehensive income (loss)									(37,993)								(37,993)
Balance at Jun. 30, 2023			$ 6,810		$ (46,355)		144,593,466		(10,920,361)		(125,268,428)						8,365,132
Ending balance, shares at Jun. 30, 2023			680,935		28
Stock-based compensation:
Options							17,910										17,910
Restricted stock units							75,645										75,645
Shares issued under the New ELOC, net of offering costs	[4]		$ 294				42,339										42,633
Shares issued under the New ELOC, net of offering costs, shares	[4]		29,364
Shares issued upon conversion of debt and interest			$ 2,319				672,692										675,011
Shares issued upon conversion of debt and interest, shares			231,912
Common stock issued for cash in private placement			$ 900				404,100										405,000
Common stock issued for cash in private placement, shares			90,000
Net loss											(2,298,575)						(2,298,575)
Other comprehensive income (loss)									64,280								64,280
Common stock			$ 270				149,730										150,000
Common stock, shares			27,027
Warrant modification							392,273										392,273
Effect of reverse stock spit			$ 3				(3)
Effect of reverse stock spit, shares			358
Balance at Sep. 30, 2023			$ 10,596		$ (46,355)		$ 146,348,152		$ (10,856,081)		$ (127,567,003)						$ 7,889,309
Ending balance, shares at Sep. 30, 2023			1,059,596		28
[1]Includes gross proceeds of $ 480,670 39,261 1,609,935 103,616 316,953 25,356 52,988 10,355

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Changes in Stockholder's Equity (Unaudited) (Parenthetical) - USD ($)	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Gross proceeds from public offering	$ 52,988	$ 316,953	$ 480,670
Offering cost	$ 10,355	$ 25,356	39,261
Fair value of warrants			1,609,935
Allocable issuance costs			$ 103,616

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities
Net loss		$ (9,975,850)	$ (12,290,643)
Stock-based compensation:
401(k) stock		5,908	26,360
Common stock		150,000	525,000
Stock options and warrants		95,578	223,246
Restricted stock units		305,045	158,671
Noncash lease expense		171,933	162,148
Gain on foreign currency translation		(347,201)	(411,178)
Depreciation and amortization		337,433	178,896
Amortization of debt discount		2,104,384	1,078,731
Provision for credit losses		112,289	67,295
Provision for obsolete inventory		123,225	115,563
Change in fair value of derivative liability		2,236,844
Loss on extinguishment of debt		416,081	2,105,119
Inducement expense			3,163,318
Decrease (increase) in assets:
Accounts receivable and mortgages receivable		(176,542)	(314,065)
Employee advances		(8,082)	4,579
Inventory		(611,752)	(385,686)
Deposits		1,336
Prepaid expenses and other current assets		103,075	(100,513)
Increase (decrease) in liabilities:
Accounts payable and accrued expenses		(9,778)	866,987
Operating lease liabilities		(149,994)	(128,549)
Deferred revenue		150,859	542,578
Other liabilities		(19,154)	(71,983)
Total Adjustments		4,991,487	7,806,517
Net Cash Used in Operating Activities		(4,984,363)	(4,484,126)
Cash Flow from Investing Activities
Cash paid to acquire GDS, net of cash acquired			(7,560)
Purchase of property and equipment		(580,120)	(1,915,952)
Purchase of intangible asset		(50,000)	(34,999)
Net Cash Used in Investing Activities		(630,120)	(1,958,511)
Cash Flow from Financing Activities
Proceeds from loans payable		185,000
Repayments of loans payable		(87,217)	(81,431)
Proceeds from the issuance of convertible debt		5,000,000	1,727,500
Financing costs in connection with the issuance of convertible debt		(321,802)
Repayments of convertible debt obligations		(862,541)
Redemption premiums paid on convertible debt obligations		(156,161)
Repayments of debt obligations			(7,000)
Proceeds from common stock issued for cash		996,000	511,346
Proceeds from issuance of shares under the New ELOC, net of offering costs	[1]	775,639
Net Cash Provided by Financing Activities		5,528,918	2,150,415
Effect of Exchange Rate Changes on Cash		(13,512)	903,799
Net Decrease in Cash		(99,077)	(3,388,423)
Cash - Beginning of Period		300,185	3,649,407
Cash - End of Period		201,108	260,984
Supplemental Disclosures of Cash Flow Information:
Interest paid		1,011,650	175,252
Income taxes paid
Non-Cash Investing and Financing Activity
Equity issued to satisfy accrued stock based compensation obligation		32,617	27,821
Equity issued as consideration for intangible assets			39,600
Equity issued for purchase of non-controlling interest			231,789
Equity issued for acquisition of GDS			2,194,653
Warrants issued and debt principal exchanged upon modification of convertible debt			834,323
Shares issued upon conversion of debt and interest		2,821,820	6,460,243
Common stock and restricted stock units in GGH issued upon exchange of GGI options			1,576,648
Cashless warrant exercise		51
Relative fair value of warrants issued with 2023 Notes, net of allocable issuance costs	[2]	1,506,319
Warrants issued and debt principal exchanged upon modification of convertible debt		63,502
Debt discount for warrant modification		$ 392,273
[1]Gross proceeds of $ 850,611 74,972 1,609,935 103,616

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical)	9 Months Ended
	Sep. 30, 2023 USD ($)
Statement of Cash Flows [Abstract]
Gross proceeds from public offering	$ 850,611
Offering cost	74,972
Fair value of warrants	1,609,935
Allocable issuance costs	$ 103,616

BUSINESS ORGANIZATION AND NATUR

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	1. BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Organization and Operations Through its subsidiaries, Gaucho Group Holdings, Inc. (“Company”, “GGH”), a Delaware corporation that was incorporated on April 5, 1999, currently invests in, develops, and operates a collection of luxury assets, including real estate development, fine wines, and a boutique hotel in Argentina, as well as an e-commerce platform for the sale of high-end fashion and accessories. As wholly owned subsidiaries of GGH, InvestProperty Group, LLC (“IPG”), Algodon Global Properties, LLC (“AGP”) and Gaucho Ventures I – Las Vegas, LLC (“GVI”) operate as holding companies that invest in, develop and operate global real estate and other lifestyle businesses such as wine production and distribution, golf, tennis, and restaurants. GGH operates its properties through its ALGODON® brand. IPG and AGP have invested in two ALGODON® brand projects located in Argentina. The first project is Algodon Mansion, a Buenos Aires-based luxury boutique hotel property that opened in 2010 and is owned by the Company’s subsidiary, The Algodon – Recoleta, SRL (“TAR”). The second project is the redevelopment, expansion and repositioning of a Mendoza-based winery and golf resort property now called Algodon Wine Estates (“AWE”), the integration of adjoining wine producing properties, and the subdivision of a portion of this property for residential development. (“GDS”). GVI is a party to an agreement with LVH Holdings (“LVH”) to develop a project in Las Vegas, Nevada. On February 3, 2022, the Company acquired additional real estate through the acquisition of 100 GGH also manufactures, distributes, and sells high-end luxury fashion and accessories through its subsidiary, Gaucho Group, Inc. (“GGI”). GGH held a 79 21 Non-Controlling interest As a result of a 2019 conversion of certain convertible debt into shares of Gaucho Group, Inc. (“GGI”) common stock, GGI investors obtained a 21 8,690 21 100 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES There have been no material changes to the Company’s significant accounting policies as set forth in the Company’s audited consolidated financial statements included in the annual report on Form 10-K for the year ended December 31, 2022, except as disclosed below. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of September 30, 2023 and for the three and nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the operating results for the full year. It is suggested that these unaudited condensed consolidated financial statements be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission (“SEC”) on April 17, 2023. On November 4, 2022, the Company effected a reverse stock split in a ratio of 1 share of common stock for 12 issued shares of common stock, and on September 25, 2023, the Company effected a reverse stock split in a ratio of 1 share of common stock for 10 issued shares of common stock. Going Concern and Management’s Liquidity Plans The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The condensed financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the company be unable to continue as a going concern. As of September 30, 2023, the Company had cash and a working capital deficit of approximately $ 201,000 1,129,000 9,796,000 12,291,000 4,984,000 4,484,000 1,893,000 February 21, 2024 209,000 5,000,000 851,000 185,000 996,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital and capital expenditures. Based upon projected revenues and expenses, the Company believes that it may not have sufficient funds to operate for the next twelve months from the date these financial statements are made available. Since inception, the Company’s operations have primarily been funded through proceeds received from equity and debt financings. The Company believes it has access to capital resources and continues to evaluate additional financing opportunities. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. Highly Inflationary Status in Argentina The Company recorded gains from foreign currency translation of approximately $ 132,000 347,000 185,000 411,000 Concentrations The Company maintains cash with major financial institutions. Cash held in US bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 99,000 Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. ASC Topic 606 provides a single comprehensive model to use in accounting for revenue arising from contracts with customers, and gains and losses arising from transfers of non-financial assets including sales of property and equipment, real estate, and intangible assets. The Company earns revenues from the sale of real estate lots, as well as hospitality, food and beverage, other related services, and from the sale of clothing and accessories. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Real estate sales - - 154,959 184,659 Hotel rooms and events 249,873 204,383 714,398 487,604 Restaurants 49,382 55,764 185,389 113,357 Winemaking 74,530 93,907 150,271 153,596 Agricultural - - 162,764 181,029 Golf, tennis and other 27,769 65,359 84,752 118,826 Clothes and accessories 62,450 21,526 170,213 32,800 Total revenues 464,004 440,939 1,622,746 1,271,871 Revenue from the sale of food, wine, agricultural products, clothes and accessories is recorded when the customer obtains control of the goods purchased. Revenues from hospitality and other services are recognized as earned at the point in time that the related service is rendered, and the performance obligation has been satisfied. Revenues from gift card sales are recognized when the card is redeemed by the customer. The Company does not adjust revenue for the portion of gift card values that is not expected to be redeemed (“breakage”) due to the lack of historical data. Revenue from real estate lot sales is recorded when the lot is deeded, and legal ownership of the lot is transferred to the customer. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Deferred revenues associated with real estate lot sale deposits are recognized as revenues (along with any outstanding balance) when the lot sale closes, and the deed is provided to the purchaser. Other deferred revenues primarily consist of deposits accepted by the Company in connection with agreements to sell barrels of wine, advance deposits received for grapes and other agricultural products, and hotel deposits. Wine barrel and agricultural product advance deposits are recognized as revenues (along with any outstanding balance) when the product is shipped to the purchaser. Hotel deposits are recognized as revenue upon occupancy of rooms, or the provision of services. Contracts related to the sale of wine, agricultural products and hotel services have an original expected length of less than one year. The Company has elected not to disclose information about remaining performance obligations pertaining to contracts with an original expected length of one year or less, as permitted under the guidance. As of September 30, 2023 and December 31, 2022, the Company had deferred revenue of $ 1,524,765 1,373,906 1,440,336 1,179,654 73,534 40,454 0 150,000 10,895 3,798 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Net Loss per Common Share Basic loss per common share is computed by dividing net loss attributable to GGH common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of common shares, if dilutive, resulting from the exercise of outstanding stock options and warrants and the conversion of convertible instruments. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of September 30, 2023 2022 Options 2,804 4,675 Warrants 456,467 60,927 Unvested restricted stock units 51,628 2,863 Convertible debt 3,093,841 [1] 59,115 [2] Total potentially dilutive shares 3,604,739 127,580 [1] Represents shares issuable upon conversion of $ 4,335,136 676,986 178,104 1.68 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,128,140 36.00 Sequencing Policy Under ASC 815, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares or the Company’s total potentially dilutive shares exceed the Company’s authorized share limit, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities granted as compensation in a share-based payment arrangement are not subject to the sequencing policy. Derivative Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 “Derivatives and Hedging” (“ASC 815”) of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record any bifurcated embedded features at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded in earnings each period as non-operating, non-cash income or expense. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Bifurcated embedded features are recorded upon note issuance at their initial fair values which create additional debt discount to the host instrument. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments – Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2020-02 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The Company adopted the provisions of this ASU on January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost. Results for reporting periods beginning after December 31, 2022 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded an adjustment to accumulated deficit of $ 111,582 Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, to amend certain disclosure and presentation requirements for a variety of topics within the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC has not removed the requirements by that date. Early adoption is prohibited. The Company does not anticipate that the ASU will have an impact on our financial statements and related disclosures. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation.

MORTGAGES RECEIVABLE

MORTGAGES RECEIVABLE	9 Months Ended
	Sep. 30, 2023
Mortgages Receivable
MORTGAGES RECEIVABLE	3. MORTGAGES RECEIVABLE The Company offers loans to purchasers in connection with the sale of real estate lots. The loans bear interest at 7.2 terms generally range from eight to ten years. Management evaluates each loan individually on a quarterly basis, to assess collectability and estimate a reserve for past due amounts. Management recorded an additional provision for uncollectible accounts in the amount of $ 54,940 251,491 196,550 419,748 254,683 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following represents the maturities of mortgages receivable as of September 30, 2023: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE October 1 through December 31, 2023 $ 821,443 For the years ended December 31, 2024 377,254 2025 409,927 2026 440,436 2027 473,215 2028 480,227 Thereafter 1,093,286 Gross Receivable 4,095,788 Less: Allowance (251,491 ) Net Receivable $ 3,844,297 As of September 30, 2023 and December 31, 2022, no single borrower had loans outstanding representing more than 10 The Company recorded interest income from its mortgages receivable of $ 51,593 63,995 161,409 92,638 314,717 185,197

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	4. INVENTORY Inventory at September 30, 2023 and December 31, 2022 was comprised of the following: SCHEDULE OF INVENTORY September 30, December 31, Vineyard in process $ 477,293 $ 516,096 Wine in process 818,133 797,862 Finished wine 31,214 40,735 Clothes and accessories 1,038,360 552,581 Other 188,004 82,423 Inventory gross 2,553,004 1,989,697 Less: Reserve for obsolescence (223,960 ) (100,735 ) Total $ 2,329,044 $ 1,888,962 The Company recorded a provision for obsolete inventory in the amount of $ 23,902 and $123,225 during the three and nine months ended September 30, 2023, respectively, and recorded a provision for obsolete inventory in the amount of $ 0 115,563 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	5. INTANGIBLE ASSETS On February 3, 2022, the Company purchased the domain name Gaucho.com, in exchange for cash consideration of $ 34,999 1,500 39,600 15 On June 15, 2023, the Company purchased a music video to be used in certain marketing mediums for $ 50,000 3 The Company recognized $ 5,410 16,229 1,243 3,229 SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION October 1 through December 31, 2023 $ 5,410 For the years ended December 31, 2024 21,639 2025 21,639 2026 4,972 2027 4,972 2028 4,972 Thereafter 39,953 Total $ 103,557

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	6. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and/or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or developed by the Company. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The carrying amounts of the Company’s short-term financial instruments including cash, accounts receivable, advances and loans to employees, prepaid taxes and expenses, accounts payable, accrued expenses and other liabilities approximate fair value due to the short-term nature of these instruments. The carrying value of the Company’s loans payable, debt obligations, convertible debt obligations and derivative liability approximate fair value, as they bear terms and conditions comparable to market for obligations with similar terms and maturities.

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES	7. ACCRUED EXPENSES Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES September 30, December 31, 2023 2022 Accrued compensation and payroll taxes $ 512,165 $ 652,943 Accrued taxes payable - Argentina 171,521 270,239 Accrued interest 175,783 78,368 Accrued cash true up obligation (see Note 10) 186,832 - Other accrued expenses 438,732 663,266 Accrued expenses, current 1,485,033 1,664,816 Accrued payroll tax obligations, non-current 52,328 66,018 Total accrued expenses $ 1,537,361 $ 1,730,834 On November 27, 2020, the Company entered into various payment plans, pursuant to which it agreed to pay its Argentine payroll tax obligations over a period of 60 120 129,867 209,938 14,031 95,617 32,000 65,000

DEFERRED REVENUE

DEFERRED REVENUE	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
DEFERRED REVENUE	8. DEFERRED REVENUE Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES September 30, 2023 December 31, 2022 Real estate lot sales deposits $ 1,440,336 $ 1,179,654 Hotel deposits 73,534 40,454 Prepaid management fees - 150,000 Other 10,895 3,798 Total $ 1,524,765 $ 1,373,906 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The Company accepts deposits in conjunction with agreements to sell real estate building lots at Algodon Wine Estates in the Mendoza wine region of Argentina. These lot sale deposits are generally denominated in U.S. dollars. The Company received deposits for twelve additional lots and recorded deferred revenues in the amount of $ 415,641 0 154,959

LOANS PAYABLE

LOANS PAYABLE	9 Months Ended
	Sep. 30, 2023
Loans Payable
LOANS PAYABLE	9. LOANS PAYABLE The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE September 30, December 31, 2023 2022 EIDL $ 93,541 $ 93,541 2018 Loan 17,317 111,137 2022 Loan 3,890 51,643 2023 Loan 185,000 - Total Loans Payable 299,748 256,321 Less: current portion 208,850 164,656 Loans Payable, non-current $ 90,898 $ 91,665 On January 9, 2023, the Company received $ 185,000 February 20, 2024 8 87,217 54,356 The Company incurred interest expense related to the loans payable in the amount of $ 20,475 56,989 1,566 8,791 22,850 9,437 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

CONVERTIBLE DEBT OBLIGATIONS

CONVERTIBLE DEBT OBLIGATIONS	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE DEBT OBLIGATIONS	10. CONVERTIBLE DEBT OBLIGATIONS Amounts owed pursuant to the Company’s convertible debt obligations are as follows: SCHEDULE OF CONVERTIBLE NOTES GGH 2023 Total Debt Convertible debt, Balance at January 1, 2023 $ 1,997,909 $ - $ 1,997,909 $ (6,450 ) $ 1,991,459 Notes issued - 5,617,978 5,617,978 (2,509,601 ) 3,108,377 Warrant modification in connection with Letter Agreement - - - (392,273 ) (392,273 ) Debt principal converted to common stock: (1,335,439 ) (1,082,771 ) (2,418,210 ) - (2,418,210 ) Principal repayments (662,470 ) (200,071 ) (862,541 ) - (862,541 ) Amortization of debt discount - - - 2,104,384 2,104,384 Balance at September 30, 2023 - 4,335,136 4,335,136 (803,940 ) 3,531,196 Less: current portion of convertible debt - 1,893,019 1,893,019 (351,057 ) 1,541,962 Equals: convertible debt, non-current $ - $ 2,442,117 $ 2,442,117 $ (452,883 ) $ 1,989,234 GGH Convertible Notes On February 2, 2023, the Company and the holders of the remaining GGH Notes entered into a fourth letter agreement (“Letter Agreement #4). Pursuant to Letter Agreement #4, the parties agreed to reduce the conversion price of the GGH Notes to the lower of: (i) the closing sale price on the trading day immediately preceding the conversion date; and (ii) the average closing sale price of the common stock for the five trading days immediately preceding the conversion date. Between February 3 and February 15, 2023, the holders elected to convert $ 1,571,553 1,335,439 124,049 112,065 83,333 14.50 24.00 On February 8, 2023, the Company and the holders of the remaining GGH Notes entered into a fifth letter agreement (“Letter Agreement #5). Pursuant to Letter Agreement #5, the parties agreed to extend the maturity date of the notes from February 9, 2023 to February 28, 2023. On February 20, 2023, the Company entered into another exchange agreement (the “Exchange Agreement #4”) with the remaining holders of the GGH Notes, pursuant to which warrants for the purchase up to an aggregate of 15,000 1.00 134,779 662,470 On February 21, 2023, the Company redeemed the remaining GGH Notes for $ 905,428 662,470 118,909 124,049 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 2023 Convertible Note On February 21, 2023, the Company entered into a securities purchase agreement (the “SPA”) with an institutional investor, (the “Investor”) pursuant to which the Company received proceeds of $ 5,000,000 5,617,978 337,710 13.40 5 The Company incurred financing costs of $ 321,803 218,187 103,616 Upon the issuance of the 2023 Note, the Company recorded a debt discount at issuance in the aggregate amount $ 2,509,601 617,978 218,187 63,502 1,609,935 Pursuant to the SPA, the exercise price of certain warrants for the purchase of 6,250 210.00 4,381 60.00 10.00 63,502 The 2023 Note is convertible into shares of common stock of the Company at a conversion price equal to the lower of (i) $ 13.40 13.40 2.70 2.70 The 2023 Note matures on the first anniversary of the issuance date (the “Maturity Date”) and bears interest at a rate of 7 The 2023 Note is redeemable at the Company’s election, so long as the Company is not in default, at the greater of (a) 115 500,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Upon an event of default on the 2023 Note, the Conversion Price is reduced to the lesser of (a) $13.40 (subject to adjustment as described above); (b) 80% of the volume-weighted average price on the day preceding receipt of the conversion notice; or (c) 80% of the average of the three lowest volume-weighted average prices over the fifteen trading days which precede receipt of the conversion notice, subject to a floor price of $ 2.70 The Event of Default Conversion Price represents a redemption feature, which was bifurcated from the debt host and recorded as a derivative liability. As of the date of issuance of the 2023 Note, management had estimated that the probability of an event of default was negligible; accordingly, the fair value of the derivative liability was de minimis at the date of issuance. Pursuant to the terms of the 2023 Note, the Company must pay, convert or redeem one quarter of the initial principal, plus any outstanding interest and make-whole amount by each three-month anniversary of the issuance date. On May 21, 2023, an Event of Default occurred with respect to the 2023 Note as a result of not making the required quarterly payment due on that date (the “May 2023 Default Event”). On August 11, 2023, the Company and the Investor entered into a letter agreement pursuant to which, among other things: (i) the Investor agreed to forbear from issuing an Event of Default Notice and Event of Default Redemption Notice; (ii) the requirement in the 2023 Note to pay interest monthly in cash is waived for payments due August 1, 2023 through December 31, 2023; (iii) the application of the default interest rate on the 2023 Note is waived for the period from May 21, 2023 through December 31, 2023, (iv) the requirement for the Company to prepay, redeem, or convert one quarter the initial principal owe on the 2023 Note, plus any outstanding interest and make-whole amount by each three-month anniversary of the issuance date.is waived through December 31, 2023; (v) the Company adjusted the exercise price of the 2023 Note Warrant from $ 13.40 4.50 4.50 392,273 During the second quarter of 2023, the Company made redemption payments in the aggregate amount of $ 246,186 200,070 14,005 32,094 During the nine months ended September 30, 2023, the Company issued 314,790 1,250,267 1,082,771 78,951 13,077 262,300 2.70 7.79 186,832 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Derivative Liability The Event of Default Conversion Price represents a redemption feature, which was bifurcated from the 2023 Note host and recorded as a derivative liability. During the three and nine months ended September 30, 2023, the Company has recorded $ 95,727 2,236,844 The following table sets forth a summary of the changes in the fair value of the derivative liability that are measured at fair value on a recurring basis: SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES Balance at January 1, 2023 $ - Fair value of derivative liability upon issuance of 2023 Notes - Add: change in fair value of derivative liability upon May 2023 Default Event 2,141,117 Add: fair value of derivative associated with convertible interest accrued during the period 95,727 Change in fair value of derivatives for the nine months ended September 20, 2023 2,236,844 Less: fair value of derivative associated with 2023 Note balances converted during the period (262,300 ) Balance at September 30, 2023 1,974,544 Less: current portion of derivative liability 846,424 Equals: derivative liability, non-current portion $ 1,128,120 Interest Expense on Convertible Debt Obligations The Company incurred total interest expense of approximately $ 1,118,849 123,000 2,671,922 1,533,000 Interest expense during the three months ended September 30, 2023 and 2022 consists of (i) approximately $ 93,496 105,000 7 1,025,353 17,000 Interest expense during the nine months ended September 30, 2023 and 2022 consists of (i) approximately $ 449,149 455,000 7 118,389 0 2,104,384 1,079,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEGMENT DATA

SEGMENT DATA	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT DATA	11. SEGMENT DATA The Company’s financial position and results of operations are classified into three reportable segments, consistent with how the CODM makes decisions about resource allocation and assesses the Company’s performance. ● Real Estate Development, through AWE and TAR, including hospitality and winery operations, which support the ALGODON® brand. ● Fashion (e-commerce), through GGI, including the manufacture and sale of high-end fashion and accessories sold through an e-commerce platform. ● Corporate, consisting of general corporate overhead expenses not directly attributable to any one of the business segments. The following tables present segment information for the three and nine months ended September 30, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL For the Three Months Ended September 30, 2023 For the Nine Months Ended September 30, 2023 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Revenues $ 401,554 $ 62,450 $ - $ 464,004 $ 1,454,533 $ 168,213 $ - $ 1,622,746 Revenues from Foreign Operations $ 401,554 $ - $ - $ 401,554 $ 1,454,533 $ - $ - $ 1,454,533 Loss from Operations $ (52,989 ) $ (352,495 ) $ (1,038,273 ) $ (1,443,757 ) $ (510,760 ) $ (1,307,820 ) $ (3,556,769 ) $ (5,375,349 ) Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL For the Three Months Ended September 30, 2022 For the Nine Months Ended September 30, 2022 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Revenues $ 419,413 $ 21,526 $ - $ 440,939 $ 1,239,071 $ 32,800 $ - $ 1,271,871 Revenues from Foreign Operations $ 419,413 $ - $ - $ 419,413 $ 1,239,071 $ - $ - $ 1,239,071 Loss from Operations $ 380,024 $ (570,594 ) $ (1,724,691 ) $ (1,915,261 ) $ (1,345,101 ) $ (1,270,795 ) $ (3,514,601 ) $ (6,130,497 ) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following tables present segment information as of September 30, 2023 and December 31, 2022: Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL As of September 30, 2023 As of December 31, 2022 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Total Property and Equipment, net $ 6,662,381 $ 1,217,793 $ - $ 7,880,174 $ 6,234,856 $ 1,369,205 $ 17,196 $ 7,621,257 Total Property and Equipment, net in Foreign Countries $ 6,662,381 $ - $ - $ 6,662,381 $ 6,234,856 $ - $ - $ 6,234,856 Total Assets $ 14,462,066 $ 3,301,767 $ 1,143,875 $ 18,907,708 $ 13,504,914 $ 3,522,415 $ 1,665,656 $ 18,692,985

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	12. RELATED PARTY TRANSACTIONS Accounts Receivable – Related Parties As of September 30, 2023 and December 31, 2022 the Company had accounts receivable – related parties of $ 971,182 1,115,816 470,516 339,503 During the three and nine months ended September 30, 2023, the Company made advances in the amount of $ 12,500 98,144 108,994 492,523 217,414 585,228 During the three and nine months ended September 30, 2022, the Company made advances in the amount of $ 75,000 111,000 163,576 580,990 60,000 766,000 The Company recorded an allowance of $ 111,582 0 19,431 0 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Expense Sharing On April 1, 2010, the Company entered into an agreement with a Related Party to share expenses such as office space, support staff, professional services, and other operating expenses (the “Related Party ESA”). During the nine months ended September 30, 2023 and 2022, the Company recorded a contra-expense of approximately $ 493,000 581,000 109,000 164,000 Management Fee Income The Company earns management fees of $ 75,000 20 88 75,000 225,000 Amendment to LVH Limited Liability Company Agreement On June 30, 2023, the Company through its wholly owned subsidiary, GVI, executed a Fourth Amendment to the Amended and Restated Limited Liability Company Agreement of LVH to extend the outside date for execution of the ground lease from June 30, 2023 to December 29, 2023. On September 27, 2023, the Company through its wholly owned subsidiary, GVI, executive a Letter Agreement between the Company and LVH suspend the business operations of LVH and to waive the provision requiring the dissolution of LVH if not ground lease is signed, and to return all available cash to GVI. GVI received cash in the amount of $ 137,222

BENEFIT CONTRIBUTION PLAN

BENEFIT CONTRIBUTION PLAN	9 Months Ended
	Sep. 30, 2023
Retirement Benefits [Abstract]
BENEFIT CONTRIBUTION PLAN	13. BENEFIT CONTRIBUTION PLAN The Company sponsors a 401(k) profit-sharing plan (“401(k) Plan”) that covers substantially all of its employees in the United States. The 401(k) Plan provides for a discretionary annual contribution, which is allocated in proportion to compensation. In addition, each participant may elect to contribute to the 401(k) Plan by way of a salary deduction. A participant is always fully vested in their account, including the Company’s contribution. For the nine months ended September 30, 2023 and 2022, the Company recorded a charge associated with its contribution of approximately $ 13,292 26,000 4,084 4,000 The Company issues shares of its common stock to settle these obligations based on the fair value of its common stock on the date the shares are issued. On January 23, 2023, the Company issued 2,416 13.50 32,617 9 3,211.20 40,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	14. STOCKHOLDERS’ EQUITY Common Stock On February 2, 2023, the Company issued 5,131 13,473 24 38.2 On February 10, 2023, the Company sold 59,100 14,775 10.00 591,000 During August 2023, the Company sold 90,000 18,000 4.50 405,000 During the nine months ended September 30, 2023, the Company sold an aggregate of 111,684 850,611 74,972 See Note 10 – Convertible Debt Obligations for additional details regarding common shares issued during the three and nine months ended September 30, 2023. Accumulated Other Comprehensive Loss For the three and nine months ended September 30, 2023, the Company recorded a gain (loss) of $ 64,280 (13,512) 282,337 903,799 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Warrants A summary of warrant activity during the nine months ended September 30, 2023 is presented below: SUMMARY OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, January 1, 2023 129,914 $ 57.70 Issued 385,485 4.92 Exercised (13,473 ) 33.58 Expired (45,459 ) 38.20 Canceled - - Repriced [1] (337,710 ) $ 13.40 Repriced [1] 337,710 $ 4.50 Outstanding, September 30, 2023 456,467 $ 12.56 2.0 $ - Exercisable, September 30, 2023 456,467 $ 12.56 2.0 $ - [1] On August 11, the Company adjusted the exercise price of the 2023 Note Warrant from $ 13.40 4.50 See Common Stock, above, and Note 10 – Convertible Debt Obligations for additional details regarding warrants issued during the nine months ended September 30, 2023. A summary of outstanding and exercisable warrants as of September 30, 2023 is presented below: SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 4.50 Common Stock 355,710 2.4 355,710 $ 10.00 Common Stock 40,406 1.3 40,406 $ 60.00 Common Stock 60,223 0.2 60,223 $ 900.00 Common Stock 128 2.4 128 Total 456,467 2.0 456,467 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Restricted Stock Units A summary of RSU activity during the nine months ended September 30, 2023 is presented below: SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES Weighted Average Number of Grant Date Value RSUs Per Share RSUs non-vested January 1, 2023 51,150 $ 11.60 Granted 1,000 12.40 Vested (389 ) 12.40 Forfeited (133 ) 11.60 RSUs non-vested September 30, 2023 51,628 $ 11.61 On January 23, 2023, the Company granted 1,000 389 306 During the three and nine months ended September 30, 2023, the Company recorded stock-based compensation expense of $ 74,645 230,045 No Stock Options No stock options were granted during the nine months ended September 30, 2023 or the nine months ended September 30, 2022. The following table presents information related to GGH stock options outstanding as of September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2023 4,084 853.35 Granted - - Exercised - - Expired (1,271 ) 1,098.90 Forfeited (9 ) 970.80 Outstanding, September 30, 2023 2,804 741.67 1.1 $ - Exercisable, September 30, 2023 2,594 $ 732.20 1.0 $ - During the three and nine months ended September 30, 2023, the Company recorded stock-based compensation expense of $ 17,910 95,578 53,000 183,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The Company recorded no 30,000 40,000 Stock-based compensation expense is reflected in general and administrative expenses (classified in the same manner as the grantees’ wage compensation) in the accompanying condensed consolidated statements of operations. As of September 30, 2023, there was $ 74,019 1.02

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Legal Matters The Company may be involved in litigation and arbitrations from time to time in the ordinary course of business. At the present time, the Company is not involved in any ongoing litigation. The Company records legal costs associated with loss contingencies as incurred. Settlements are accrued when, and if, they become probable and estimable.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	16. LEASES On April 8, 2021, GGI entered into a lease agreement to lease a retail space in Miami, Florida for 7 May 1, 2028 4.6 Lease payments begin at $26,758 per month and escalate 3% every year over the duration of the lease. The Company was granted rent abatements of 15% for the first year of the lease term, and 10% for the second and third year of the lease term. 56,130 As of September 30, 2023, the Company had no leases that were classified as a financing lease. Total operating lease expense was $ 82,965 248,896 83,000 249,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Nine Months Ended September 30, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 149,994 $ 107,343 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Weighted Average Remaining Lease Term: Operating leases 4.6 5.8 Weighted Average Discount Rate: Operating leases 7.0 % 7.0 % Future minimum lease commitments are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the period October 1 through December 31, 2023 $ 76,645 For the years ended December 31, 2024 336,102 2025 357,881 2026 368,617 2027 365,004 2028 120,464 Total future minimum lease payments 1,624,713 Less: imputed interest (243,524 ) Net future minimum lease payments 1,381,189 Less: operating lease liabilities, current portion 235,432 Operating lease liabilities, non-current portion $ 1,145,757 The Company is the lessor of a building and land that it purchased in connection with acquisition of GDS, pursuant to an operating lease which expires on August 31, 2031. At the end of the leases, the lessee may enter into a new lease or return the asset, which would be available to the Company for releasing. The Company recorded lease revenue of $ 9,717 31,282 24,000 39,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS There have been no subsequent events that occurred during the period subsequent to the date of these condensed consolidated financial statements that would require adjustment to our disclosure in the condensed consolidated financial statements as presented, except as described below: 2023 Convertible Note Pursuant to the 2023 Purchase Agreement and Note, on October 5, 2023, the Company and the Holder entered into the first amendment to 2023 Note which amends the 2023 Note and lowers the floor price for conversion of the note from $ 2.70 0.40 During October 2023, the Company issued 1,330,634 2,614,925 3,706,682 1,091,777 Equity Line of Credit October 5, 2023, the Company requested a drawdown on the New ELOC and issued an aggregate of 39,000 shares of the Company’s common stock for gross proceeds of $ 76,449 , less placement agent fees of $ 6,116 .

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 The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of September 30, 2023 and for the three and nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the operating results for the full year. It is suggested that these unaudited condensed consolidated financial statements be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission (“SEC”) on April 17, 2023. On November 4, 2022, the Company effected a reverse stock split in a ratio of 1 share of common stock for 12 issued shares of common stock, and on September 25, 2023, the Company effected a reverse stock split in a ratio of 1 share of common stock for 10 issued shares of common stock.
Going Concern and Management’s Liquidity Plans	Going Concern and Management’s Liquidity Plans The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The condensed financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the company be unable to continue as a going concern. As of September 30, 2023, the Company had cash and a working capital deficit of approximately $ 201,000 1,129,000 9,796,000 12,291,000 4,984,000 4,484,000 1,893,000 February 21, 2024 209,000 5,000,000 851,000 185,000 996,000 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital and capital expenditures. Based upon projected revenues and expenses, the Company believes that it may not have sufficient funds to operate for the next twelve months from the date these financial statements are made available. Since inception, the Company’s operations have primarily been funded through proceeds received from equity and debt financings. The Company believes it has access to capital resources and continues to evaluate additional financing opportunities. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements.
Highly Inflationary Status in Argentina	Highly Inflationary Status in Argentina The Company recorded gains from foreign currency translation of approximately $ 132,000 347,000 185,000 411,000
Concentrations	Concentrations The Company maintains cash with major financial institutions. Cash held in US bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 99,000
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. ASC Topic 606 provides a single comprehensive model to use in accounting for revenue arising from contracts with customers, and gains and losses arising from transfers of non-financial assets including sales of property and equipment, real estate, and intangible assets. The Company earns revenues from the sale of real estate lots, as well as hospitality, food and beverage, other related services, and from the sale of clothing and accessories. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Real estate sales - - 154,959 184,659 Hotel rooms and events 249,873 204,383 714,398 487,604 Restaurants 49,382 55,764 185,389 113,357 Winemaking 74,530 93,907 150,271 153,596 Agricultural - - 162,764 181,029 Golf, tennis and other 27,769 65,359 84,752 118,826 Clothes and accessories 62,450 21,526 170,213 32,800 Total revenues 464,004 440,939 1,622,746 1,271,871 Revenue from the sale of food, wine, agricultural products, clothes and accessories is recorded when the customer obtains control of the goods purchased. Revenues from hospitality and other services are recognized as earned at the point in time that the related service is rendered, and the performance obligation has been satisfied. Revenues from gift card sales are recognized when the card is redeemed by the customer. The Company does not adjust revenue for the portion of gift card values that is not expected to be redeemed (“breakage”) due to the lack of historical data. Revenue from real estate lot sales is recorded when the lot is deeded, and legal ownership of the lot is transferred to the customer. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Deferred revenues associated with real estate lot sale deposits are recognized as revenues (along with any outstanding balance) when the lot sale closes, and the deed is provided to the purchaser. Other deferred revenues primarily consist of deposits accepted by the Company in connection with agreements to sell barrels of wine, advance deposits received for grapes and other agricultural products, and hotel deposits. Wine barrel and agricultural product advance deposits are recognized as revenues (along with any outstanding balance) when the product is shipped to the purchaser. Hotel deposits are recognized as revenue upon occupancy of rooms, or the provision of services. Contracts related to the sale of wine, agricultural products and hotel services have an original expected length of less than one year. The Company has elected not to disclose information about remaining performance obligations pertaining to contracts with an original expected length of one year or less, as permitted under the guidance. As of September 30, 2023 and December 31, 2022, the Company had deferred revenue of $ 1,524,765 1,373,906 1,440,336 1,179,654 73,534 40,454 0 150,000 10,895 3,798 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Net Loss per Common Share	Net Loss per Common Share Basic loss per common share is computed by dividing net loss attributable to GGH common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of common shares, if dilutive, resulting from the exercise of outstanding stock options and warrants and the conversion of convertible instruments. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of September 30, 2023 2022 Options 2,804 4,675 Warrants 456,467 60,927 Unvested restricted stock units 51,628 2,863 Convertible debt 3,093,841 [1] 59,115 [2] Total potentially dilutive shares 3,604,739 127,580 [1] Represents shares issuable upon conversion of $ 4,335,136 676,986 178,104 1.68 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,128,140 36.00
Sequencing Policy	Sequencing Policy Under ASC 815, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares or the Company’s total potentially dilutive shares exceed the Company’s authorized share limit, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities granted as compensation in a share-based payment arrangement are not subject to the sequencing policy.
Derivative Instruments	Derivative Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 “Derivatives and Hedging” (“ASC 815”) of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record any bifurcated embedded features at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded in earnings each period as non-operating, non-cash income or expense. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Bifurcated embedded features are recorded upon note issuance at their initial fair values which create additional debt discount to the host instrument. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Recently Adopted Accounting Pronouncements	In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments – Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2020-02 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The Company adopted the provisions of this ASU on January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost. Results for reporting periods beginning after December 31, 2022 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded an adjustment to accumulated deficit of $ 111,582
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, to amend certain disclosure and presentation requirements for a variety of topics within the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC has not removed the requirements by that date. Early adoption is prohibited. The Company does not anticipate that the ASU will have an impact on our financial statements and related disclosures.
Reclassifications	Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE	The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Real estate sales - - 154,959 184,659 Hotel rooms and events 249,873 204,383 714,398 487,604 Restaurants 49,382 55,764 185,389 113,357 Winemaking 74,530 93,907 150,271 153,596 Agricultural - - 162,764 181,029 Golf, tennis and other 27,769 65,359 84,752 118,826 Clothes and accessories 62,450 21,526 170,213 32,800 Total revenues 464,004 440,939 1,622,746 1,271,871
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of September 30, 2023 2022 Options 2,804 4,675 Warrants 456,467 60,927 Unvested restricted stock units 51,628 2,863 Convertible debt 3,093,841 [1] 59,115 [2] Total potentially dilutive shares 3,604,739 127,580 [1] Represents shares issuable upon conversion of $ 4,335,136 676,986 178,104 1.68 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,128,140 36.00

MORTGAGES RECEIVABLE (Tables)

MORTGAGES RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Mortgages Receivable
SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE	The following represents the maturities of mortgages receivable as of September 30, 2023: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE October 1 through December 31, 2023 $ 821,443 For the years ended December 31, 2024 377,254 2025 409,927 2026 440,436 2027 473,215 2028 480,227 Thereafter 1,093,286 Gross Receivable 4,095,788 Less: Allowance (251,491 ) Net Receivable $ 3,844,297

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory at September 30, 2023 and December 31, 2022 was comprised of the following: SCHEDULE OF INVENTORY September 30, December 31, Vineyard in process $ 477,293 $ 516,096 Wine in process 818,133 797,862 Finished wine 31,214 40,735 Clothes and accessories 1,038,360 552,581 Other 188,004 82,423 Inventory gross 2,553,004 1,989,697 Less: Reserve for obsolescence (223,960 ) (100,735 ) Total $ 2,329,044 $ 1,888,962

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION	SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION October 1 through December 31, 2023 $ 5,410 For the years ended December 31, 2024 21,639 2025 21,639 2026 4,972 2027 4,972 2028 4,972 Thereafter 39,953 Total $ 103,557

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES	Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES September 30, December 31, 2023 2022 Accrued compensation and payroll taxes $ 512,165 $ 652,943 Accrued taxes payable - Argentina 171,521 270,239 Accrued interest 175,783 78,368 Accrued cash true up obligation (see Note 10) 186,832 - Other accrued expenses 438,732 663,266 Accrued expenses, current 1,485,033 1,664,816 Accrued payroll tax obligations, non-current 52,328 66,018 Total accrued expenses $ 1,537,361 $ 1,730,834

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DEFERRED REVENUES	Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES September 30, 2023 December 31, 2022 Real estate lot sales deposits $ 1,440,336 $ 1,179,654 Hotel deposits 73,534 40,454 Prepaid management fees - 150,000 Other 10,895 3,798 Total $ 1,524,765 $ 1,373,906

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Loans Payable
SCHEDULE OF LOANS PAYABLE	The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE September 30, December 31, 2023 2022 EIDL $ 93,541 $ 93,541 2018 Loan 17,317 111,137 2022 Loan 3,890 51,643 2023 Loan 185,000 - Total Loans Payable 299,748 256,321 Less: current portion 208,850 164,656 Loans Payable, non-current $ 90,898 $ 91,665

CONVERTIBLE DEBT OBLIGATIONS (T

CONVERTIBLE DEBT OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES	Amounts owed pursuant to the Company’s convertible debt obligations are as follows: SCHEDULE OF CONVERTIBLE NOTES GGH 2023 Total Debt Convertible debt, Balance at January 1, 2023 $ 1,997,909 $ - $ 1,997,909 $ (6,450 ) $ 1,991,459 Notes issued - 5,617,978 5,617,978 (2,509,601 ) 3,108,377 Warrant modification in connection with Letter Agreement - - - (392,273 ) (392,273 ) Debt principal converted to common stock: (1,335,439 ) (1,082,771 ) (2,418,210 ) - (2,418,210 ) Principal repayments (662,470 ) (200,071 ) (862,541 ) - (862,541 ) Amortization of debt discount - - - 2,104,384 2,104,384 Balance at September 30, 2023 - 4,335,136 4,335,136 (803,940 ) 3,531,196 Less: current portion of convertible debt - 1,893,019 1,893,019 (351,057 ) 1,541,962 Equals: convertible debt, non-current $ - $ 2,442,117 $ 2,442,117 $ (452,883 ) $ 1,989,234
SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES	The following table sets forth a summary of the changes in the fair value of the derivative liability that are measured at fair value on a recurring basis: SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES Balance at January 1, 2023 $ - Fair value of derivative liability upon issuance of 2023 Notes - Add: change in fair value of derivative liability upon May 2023 Default Event 2,141,117 Add: fair value of derivative associated with convertible interest accrued during the period 95,727 Change in fair value of derivatives for the nine months ended September 20, 2023 2,236,844 Less: fair value of derivative associated with 2023 Note balances converted during the period (262,300 ) Balance at September 30, 2023 1,974,544 Less: current portion of derivative liability 846,424 Equals: derivative liability, non-current portion $ 1,128,120

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The following tables present segment information for the three and nine months ended September 30, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL For the Three Months Ended September 30, 2023 For the Nine Months Ended September 30, 2023 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Revenues $ 401,554 $ 62,450 $ - $ 464,004 $ 1,454,533 $ 168,213 $ - $ 1,622,746 Revenues from Foreign Operations $ 401,554 $ - $ - $ 401,554 $ 1,454,533 $ - $ - $ 1,454,533 Loss from Operations $ (52,989 ) $ (352,495 ) $ (1,038,273 ) $ (1,443,757 ) $ (510,760 ) $ (1,307,820 ) $ (3,556,769 ) $ (5,375,349 ) Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL For the Three Months Ended September 30, 2022 For the Nine Months Ended September 30, 2022 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Revenues $ 419,413 $ 21,526 $ - $ 440,939 $ 1,239,071 $ 32,800 $ - $ 1,271,871 Revenues from Foreign Operations $ 419,413 $ - $ - $ 419,413 $ 1,239,071 $ - $ - $ 1,239,071 Loss from Operations $ 380,024 $ (570,594 ) $ (1,724,691 ) $ (1,915,261 ) $ (1,345,101 ) $ (1,270,795 ) $ (3,514,601 ) $ (6,130,497 ) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following tables present segment information as of September 30, 2023 and December 31, 2022: Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL As of September 30, 2023 As of December 31, 2022 Real Estate Development Fashion Corporate TOTAL Real Estate Development Fashion Corporate TOTAL Total Property and Equipment, net $ 6,662,381 $ 1,217,793 $ - $ 7,880,174 $ 6,234,856 $ 1,369,205 $ 17,196 $ 7,621,257 Total Property and Equipment, net in Foreign Countries $ 6,662,381 $ - $ - $ 6,662,381 $ 6,234,856 $ - $ - $ 6,234,856 Total Assets $ 14,462,066 $ 3,301,767 $ 1,143,875 $ 18,907,708 $ 13,504,914 $ 3,522,415 $ 1,665,656 $ 18,692,985

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SUMMARY OF WARRANTS ACTIVITY	A summary of warrant activity during the nine months ended September 30, 2023 is presented below: SUMMARY OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, January 1, 2023 129,914 $ 57.70 Issued 385,485 4.92 Exercised (13,473 ) 33.58 Expired (45,459 ) 38.20 Canceled - - Repriced [1] (337,710 ) $ 13.40 Repriced [1] 337,710 $ 4.50 Outstanding, September 30, 2023 456,467 $ 12.56 2.0 $ - Exercisable, September 30, 2023 456,467 $ 12.56 2.0 $ - [1] On August 11, the Company adjusted the exercise price of the 2023 Note Warrant from $ 13.40 4.50
SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE	A summary of outstanding and exercisable warrants as of September 30, 2023 is presented below: SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 4.50 Common Stock 355,710 2.4 355,710 $ 10.00 Common Stock 40,406 1.3 40,406 $ 60.00 Common Stock 60,223 0.2 60,223 $ 900.00 Common Stock 128 2.4 128 Total 456,467 2.0 456,467
SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES	A summary of RSU activity during the nine months ended September 30, 2023 is presented below: SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES Weighted Average Number of Grant Date Value RSUs Per Share RSUs non-vested January 1, 2023 51,150 $ 11.60 Granted 1,000 12.40 Vested (389 ) 12.40 Forfeited (133 ) 11.60 RSUs non-vested September 30, 2023 51,628 $ 11.61
SCHEDULE OF STOCK OPTION ACTIVITY	No stock options were granted during the nine months ended September 30, 2023 or the nine months ended September 30, 2022. The following table presents information related to GGH stock options outstanding as of September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2023 4,084 853.35 Granted - - Exercised - - Expired (1,271 ) 1,098.90 Forfeited (9 ) 970.80 Outstanding, September 30, 2023 2,804 741.67 1.1 $ - Exercisable, September 30, 2023 2,594 $ 732.20 1.0 $ -

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES	Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Nine Months Ended September 30, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 149,994 $ 107,343 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Weighted Average Remaining Lease Term: Operating leases 4.6 5.8 Weighted Average Discount Rate: Operating leases 7.0 % 7.0 %
SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT	Future minimum lease commitments are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the period October 1 through December 31, 2023 $ 76,645 For the years ended December 31, 2024 336,102 2025 357,881 2026 368,617 2027 365,004 2028 120,464 Total future minimum lease payments 1,624,713 Less: imputed interest (243,524 ) Net future minimum lease payments 1,381,189 Less: operating lease liabilities, current portion 235,432 Operating lease liabilities, non-current portion $ 1,145,757

BUSINESS ORGANIZATION AND NAT_2

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - shares	Feb. 02, 2023	Mar. 28, 2022	Feb. 03, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issued during period, shares, new issues	5,131
Gaucho Group, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage by noncontrolling owners		21%
Stock issued during period, shares, new issues		8,690
Ownership percentage by noncontrolling on outstanding common stock		100%
Gaucho Development S.R.L. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage			100%
Gaucho Group, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage			79%

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Total revenues	$ 464,004	$ 440,939	$ 1,622,746	$ 1,271,871
Real Estate [Member]
Product Information [Line Items]
Total revenues			154,959	184,659
Hotel Rooms and Events [Member]
Product Information [Line Items]
Total revenues	249,873	204,383	714,398	487,604
Restaurants [Member]
Product Information [Line Items]
Total revenues	49,382	55,764	185,389	113,357
Winemaking [Member]
Product Information [Line Items]
Total revenues	74,530	93,907	150,271	153,596
Agricultural [Member]
Product Information [Line Items]
Total revenues			162,764	181,029
Golf Tennis and Other [Member]
Product Information [Line Items]
Total revenues	27,769	65,359	84,752	118,826
Clothes and Accessories [Member]
Product Information [Line Items]
Total revenues	$ 62,450	$ 21,526	$ 170,213	$ 32,800

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 potentially dilutive shares	3,604,739		127,580
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,804		4,675
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	456,467		60,927
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	51,628		2,863
Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,093,841	[1]	59,115	[2]
[1]Represents shares issuable upon conversion of $ 4,335,136 676,986 178,104 1.68 2,128,140 36.00

SCHEDULE OF ANTIDILUTIVE SECU_2

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Convertible debt outstanding	$ 4,335,136	$ 2,128,140
Redemption premium	676,986
Accrued interest outstanding	$ 178,104
Conversion price	$ 1.68	$ 36

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Reverse stock split, description			On November 4, 2022, the Company effected a reverse stock split in a ratio of 1 share of common stock for 12 issued shares of common stock, and on September 25, 2023, the Company effected a reverse stock split in a ratio of 1 share of common stock for 10 issued shares of common stock.
Cash	$ 201,000		$ 201,000
Working capital deficit	1,129,000		1,129,000
Net loss			9,796,000	$ 12,291,000
Net cash used in operating activities			4,984,363	4,484,126
Convertible debt	1,893,019		1,893,019
Loans payable, current portion	208,850		208,850					$ 164,656
Proceeds from issuance of convertible debt			5,000,000	1,727,500
Proceeds from draws on equity line of credit			851,000
Proceeds from loans			185,000
Proceeds from sale of common stock			996,000	511,346
Gain on foreign currency translation	132,000	$ 185,000	347,000	411,000
Cash, FDIC insured amount	250,000		250,000
Cash uninsured amount	99,000		99,000
Deferred revenue	1,524,765		1,524,765					1,373,906
Adjustment to accumulated deficit	7,889,309	18,527,068	7,889,309	18,527,068	$ 8,365,132	$ 12,404,587		10,791,681	$ 14,753,410	$ 15,160,133	$ 14,091,844
Retained Earnings [Member]
Product Information [Line Items]
Adjustment to accumulated deficit	(127,567,003)	$ (107,944,916)	(127,567,003)	$ (107,944,916)	$ (125,268,428)	$ (120,286,301)		(117,479,571)	$ (103,219,173)	$ (97,926,374)	$ (95,726,534)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Retained Earnings [Member]
Product Information [Line Items]
Adjustment to accumulated deficit							$ 111,582
Other Deferred Revenues [Member]
Product Information [Line Items]
Deferred revenue	10,895		10,895					3,798
Hotel [Member]
Product Information [Line Items]
Deferred revenue	73,534		73,534					40,454
Management Fee [Member]
Product Information [Line Items]
Deferred revenue	0		0					150,000
Real Estate Lot Sales Deposit [Member]
Product Information [Line Items]
Deferred revenue	$ 1,440,336		$ 1,440,336					$ 1,179,654
Convertible Debt [Member]
Product Information [Line Items]
Convertible debt maturity date			Feb. 21, 2024

SCHEDULE OF MATURITIES OF MORTG

SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE (Details)	Sep. 30, 2023 USD ($)
Mortgages Receivable
October 1 through December 31, 2023	$ 821,443
2024	377,254
2025	409,927
2026	440,436
2027	473,215
2028	480,227
Thereafter	1,093,286
Gross Receivable	4,095,788
Less: Allowance	(251,491)
Net Receivable	$ 3,844,297

MORTGAGES RECEIVABLE (Details N

MORTGAGES RECEIVABLE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Provision for uncollectible accounts			$ 54,940
Allowance for uncollectable mortgages			251,491		$ 196,550
Interest income	$ 52,810	$ 65,377	167,529	$ 95,781
Mortgages [Member]
Short-Term Debt [Line Items]
Interest income	51,593	$ 63,995	161,409	$ 92,638
Mortgage Receivable [Member]
Short-Term Debt [Line Items]
Mortgages receivable	$ 419,748		$ 419,748		$ 254,683
Mortgages receivable, percent	10%		10%		10%
Interest receivable	$ 314,717		$ 314,717		$ 185,197
Mortgages Loan [Member]
Short-Term Debt [Line Items]
Interest rate	7.20%		7.20%
Interest term			terms generally range from eight to ten years.

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Vineyard in process	$ 477,293	$ 516,096
Wine in process	818,133	797,862
Finished wine	31,214	40,735
Clothes and accessories	1,038,360	552,581
Other	188,004	82,423
Inventory gross	2,553,004	1,989,697
Less: Reserve for obsolescence	(223,960)	(100,735)
Total	$ 2,329,044	$ 1,888,962

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Provision for obsolete inventory	$ 23,902	$ 0	$ 123,225	$ 115,563

SCHEDULE OF INTANGIBLE ASSETS F

SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION (Details)	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
October 1 through December 31, 2023	$ 5,410
2024	21,639
2025	21,639
2026	4,972
2027	4,972
2028	4,972
Thereafter	39,953
Total	$ 103,557

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)			3 Months Ended			9 Months Ended
	Jun. 15, 2023	Feb. 03, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Purchase of intellectual property						$ 50,000	$ 34,999
Common stock issued for purchase of domain name				$ 0	$ 39,600
Amortization expense			$ 5,410	$ 1,243		$ 16,229	$ 3,229
Common Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Common stock issued for purchase of domain name, shares				736	125
Common stock issued for purchase of domain name				$ 7	$ 1
Internet Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Purchase of intellectual property		$ 34,999
Intangible asset useful life		15 years
Internet Domain Names [Member] | Common Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Common stock issued for purchase of domain name, shares		1,500
Common stock issued for purchase of domain name		$ 39,600
Music Video [Member]
Finite-Lived Intangible Assets [Line Items]
Purchase of intellectual property	$ 50,000
Intangible asset useful life	3 years

SCHEDULE OF ACCRUED EXPENSES (D

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued compensation and payroll taxes	$ 512,165	$ 652,943
Accrued taxes payable - Argentina	171,521	270,239
Accrued interest	175,783	78,368
Accrued cash true up obligation (see Note 10)	186,832
Other accrued expenses	438,732	663,266
Accrued expenses, current	1,485,033	1,664,816
Accrued payroll tax obligations, non-current	52,328	66,018
Total accrued expenses	$ 1,537,361	$ 1,730,834

ACCRUED EXPENSES (Details Narra

ACCRUED EXPENSES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Nov. 27, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		$ 512,165		$ 512,165		$ 652,943
Interest expenses		1,156,616	$ 170,888	2,824,528	$ 1,623,668
ARGENTINA
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		129,867		129,867		$ 209,938
Interest expenses		$ 14,031	$ 32,000	$ 95,617	$ 65,000
Minimum [Member]
Supplier Finance Program [Line Items]
Employee tax obligations, term	60 months
Maximum [Member]
Supplier Finance Program [Line Items]
Employee tax obligations, term	120 months

SCHEDULE OF DEFERRED REVENUES (

SCHEDULE OF DEFERRED REVENUES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total	$ 1,524,765	$ 1,373,906
Real Estate [Member]
Disaggregation of Revenue [Line Items]
Total	1,440,336	1,179,654
Hotel [Member]
Disaggregation of Revenue [Line Items]
Total	73,534	40,454
Management Fee [Member]
Disaggregation of Revenue [Line Items]
Total		150,000
Other Deferred Revenues [Member]
Disaggregation of Revenue [Line Items]
Total	$ 10,895	$ 3,798

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 1,524,765		$ 1,524,765		$ 1,373,906
Revenue from sales	464,004	$ 440,939	1,622,746	$ 1,271,871
Real Estate [Member]
Disaggregation of Revenue [Line Items]
Deferred revenue	415,641		415,641
Revenue from sales			$ 154,959	$ 184,659

SCHEDULE OF LOANS PAYABLE (Deta

SCHEDULE OF LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total Loans Payable	$ 299,748	$ 256,321
Less: current portion	208,850	164,656
Loans Payable, non-current	90,898	91,665
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	93,541	93,541
2018 Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	17,317	111,137
2022 Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	3,890	51,643
2023 Notes [Member]
Short-Term Debt [Line Items]
Total Loans Payable	$ 185,000

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jan. 09, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Decrease in loans payable				$ 862,541
Interest expense		$ 20,475	$ 1,566	56,989	$ 8,791
Accrued interest		$ 22,850		22,850		$ 9,437
Loans Payable [Member]
Short-Term Debt [Line Items]
Decrease in loans payable				87,217
Argentine Loans Payable [Member]
Short-Term Debt [Line Items]
Decrease in loans payable				$ 54,356
Non-Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Proceeds from loans payable	$ 185,000
Maturity date	Feb. 20, 2024
Bears interest rate	8%

SCHEDULE OF CONVERTIBLE NOTES (

SCHEDULE OF CONVERTIBLE NOTES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Balance at January 1, 2023	$ 1,997,909
Debt Discount, beginning balance	(6,450)
Convertible debt net of discount, beginning balance	1,991,459
Notes issued	5,617,978
Convertible debt, net of discount, Notes issued	5,000,000	$ 1,727,500
Warrant modification in connection with Letter Agreement
Debt Discount, Warrant modification in connection with Letter Agreement	(392,273)
Convertible debt, net of discount, Warrant modification in connection with Letter Agreement	(392,273)
Debt principal converted to common stock:	(2,418,210)
Debt Discount, Debt principal converted to common stock
Convertible debt net of discount, Debt principal converted to common stock	(2,418,210)
Principal repayments	(862,541)
Debt Discount, Principal repayments
Convertible debt net of discount, Principal repayments	(862,541)
Amortization of debt discount
Debt Discount, Amortization of debt discount	2,104,384
Convertible debt net of discount, Amortization of debt discount	2,104,384
Balance at September 30, 2023	4,335,136
Debt Discount, ending balance	(803,940)
Convertible debt net of discount, ending balance	3,531,196
Less: current portion of convertible debt	1,893,019
Equals: convertible debt, non-current	2,442,117
GGH Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at January 1, 2023	1,997,909
Notes issued
Warrant modification in connection with Letter Agreement
Debt principal converted to common stock:	(1,335,439)
Principal repayments	(662,470)
Amortization of debt discount
Balance at September 30, 2023
Less: current portion of convertible debt
Equals: convertible debt, non-current
2023 Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at January 1, 2023
Notes issued	5,617,978
Warrant modification in connection with Letter Agreement
Debt principal converted to common stock:	(1,082,771)
Principal repayments	(200,071)
Amortization of debt discount
Balance at September 30, 2023	4,335,136
Less: current portion of convertible debt	1,893,019
Equals: convertible debt, non-current	2,442,117
Convertible Notes Payable Debt Discount [Member]
Short-Term Debt [Line Items]
Convertible debt, net of discount, Notes issued	(2,509,601)
Debt Discount, Less: current portion of convertible debt	(351,057)
Convertible debt, net of discount, Less: current portion of convertible debt	351,057
Debt Discount, Equals: convertible debt, non-current	(452,883)
Convertible debt, net of discount, Equals: convertible debt, non-current	452,883
Convertible Notes Payable Net [Member]
Short-Term Debt [Line Items]
Convertible debt, net of discount, Notes issued	3,108,377
Debt Discount, Less: current portion of convertible debt	(1,541,962)
Convertible debt, net of discount, Less: current portion of convertible debt	1,541,962
Debt Discount, Equals: convertible debt, non-current	(1,989,234)
Convertible debt, net of discount, Equals: convertible debt, non-current	$ 1,989,234

SUMMARY OF THE CHANGES IN THE F

SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
Balance at January 1, 2023
Fair value of derivative liability upon issuance of 2023 Notes
Add: change in fair value of derivative liability upon May 2023 Default Event	2,141,117
Add: fair value of derivative associated with convertible interest accrued during the period	95,727
Change in fair value of derivatives for the nine months ended September 20, 2023	2,236,844
Less: fair value of derivative associated with 2023 Note balances converted during the period	(262,300)
Balance at September 30, 2023	1,974,544
Less: current portion of derivative liability	846,424
Equals: derivative liability, non-current portion	$ 1,128,120

CONVERTIBLE DEBT OBLIGATIONS (D

CONVERTIBLE DEBT OBLIGATIONS (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended				9 Months Ended
	Feb. 02, 2023	Feb. 21, 2023	Feb. 15, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Aug. 31, 2023	Aug. 11, 2023	May 21, 2023	Feb. 20, 2023	Feb. 10, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Debt conversion, amount								$ 4,335,136	$ 2,128,140
Interest expense				$ 20,475			$ 1,566	$ 56,989	$ 8,791
Conversion price per share				$ 1.68			$ 36	$ 1.68	$ 36
Warrant purchase	13,473									18,000				14,775
Exercise price										$ 4.50				$ 10
Principal amount				$ 4,335,136				$ 4,335,136							$ 1,997,909
Accrued interest				175,783				175,783							78,368
Redemption premium								676,986
Proceeds from the issuance of convertible debt								5,000,000	$ 1,727,500
Allocable issuance costs						$ 103,616		103,616
Warrant value modification								1,609,935
Derivative liabilities				1,974,544				1,974,544
Change in fair value of derivative liabilities				95,727				2,236,844
Interest expense				1,156,616			170,888	2,824,528	1,623,668
Amortization of debt discount premium								2,104,384	1,078,731
Exchange Agreement [Member]
Short-Term Debt [Line Items]
Warrant purchase													15,000
Exercise price													$ 1
Grant date value of warrants													$ 134,779
Principal amount													$ 662,470
Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrant purchase		6,250
Exercise price		$ 210
Grant date value of warrants		$ 63,502
Proceeds from issuance of debt		5,000,000
Proceeds from the issuance of convertible debt		5,617,978
Financing costs		$ 321,803
Warrant exercise price increase		$ 60
Warrant exercise price decrease		$ 10
Minimum [Member]
Short-Term Debt [Line Items]
Exercise price	$ 24
Minimum [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrant purchase		4,381
Maximum [Member]
Short-Term Debt [Line Items]
Exercise price	$ 38.2
GGH Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Debt conversion, amount	$ 1,571,553
Debt intrument principal amount	1,335,439
Interest expense	$ 124,049
Debt instrument, principal		$ 662,470	$ 112,065
Debt conversion shares issued			83,333
Principal amount															$ 1,997,909
Debt intrument redeemed value		905,428
Accrued interest		118,909
Redemption premium		$ 124,049
Interest expense								118,389	0
GGH Convertible Notes Payable [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share			$ 14.50
GGH Convertible Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share			$ 24
2023 Notes [Member]
Short-Term Debt [Line Items]
Debt conversion, amount								1,250,267
Debt instrument, principal					$ 200,070			$ 1,082,771
Debt conversion shares issued								314,790
Conversion price per share		$ 2.70
Grant date value of warrants		$ 1,609,935
Debt intrument redeemed value					246,186
Accrued interest					14,005
Financing costs		218,187
Allocable issuance costs		103,616
Debt discount		2,509,601
Debt instrument discount current		617,978
Proceeds from financing costs		218,187
Warrant value modification		$ 63,502
Conversion percentage		115%
Minimum redemption value		$ 500,000
Debt Instrument, Unamortized Premium					$ 32,094
Debt instrument interest								$ 78,951
Debt instrument premium owned				13,077				13,077
Derivative liabilities				$ 262,300				262,300
2023 Notes [Member] | Holder [Member]
Short-Term Debt [Line Items]
Debt conversion, amount								$ 186,832
2023 Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrant purchase		337,710
Exercise price		$ 13.40
Proceeds from the issuance of convertible debt		$ 5,000,000
2023 Notes [Member] | Letter Agreement [Member] | Investor [Member]
Short-Term Debt [Line Items]
Conversion price per share												$ 4.50
Debt discount												$ 392,273
2023 Notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share				$ 2.70				$ 2.70
Exercise price											$ 13.40
2023 Notes [Member] | Minimum [Member] | Letter Agreement [Member] | Investor [Member]
Short-Term Debt [Line Items]
Exercise price												$ 13.40
2023 Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share				$ 7.79				$ 7.79
Exercise price											$ 4.50
2023 Notes [Member] | Maximum [Member] | Letter Agreement [Member] | Investor [Member]
Short-Term Debt [Line Items]
Exercise price												$ 4.50
2023 Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Conversion price per share		$ 13.40
Bears interest		7%
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest expense				$ 1,118,849			123,000	$ 2,671,922	1,533,000
Debt instrument increase accrued interest				$ 93,496			$ 105,000	$ 449,149	$ 455,000
Debt instrument interest rate				7%			7%	7%	7%
Amortization of debt discount premium				$ 1,025,353			$ 17,000	$ 2,104,384	$ 1,079,000

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]
Sales	$ 464,004	$ 440,939	$ 1,622,746	$ 1,271,871
Revenues from Foreign Operations	401,554	419,413	1,454,533	1,239,071
Loss from Operations	(1,443,757)	(1,915,261)	(5,375,349)	(6,130,497)
Total Property and Equipment, net	7,880,174		7,880,174		$ 7,621,257
Total Property and Equipment, net in Foreign Countries	6,662,381		6,662,381		6,234,856
Total Assets	18,907,708		18,907,708		18,692,985
Real Estate Development [Member]
Segment Reporting Information [Line Items]
Sales	401,554	419,413	1,454,533	1,239,071
Revenues from Foreign Operations	401,554	419,413	1,454,533	1,239,071
Loss from Operations	(52,989)	380,024	(510,760)	(1,345,101)
Total Property and Equipment, net	6,662,381		6,662,381		6,234,856
Total Property and Equipment, net in Foreign Countries	6,662,381		6,662,381		6,234,856
Total Assets	14,462,066		14,462,066		13,504,914
Fashion (e-commerce) [Member]
Segment Reporting Information [Line Items]
Sales	62,450	21,526	168,213	32,800
Revenues from Foreign Operations
Loss from Operations	(352,495)	(570,594)	(1,307,820)	(1,270,795)
Total Property and Equipment, net	1,217,793		1,217,793		1,369,205
Total Property and Equipment, net in Foreign Countries
Total Assets	3,301,767		3,301,767		3,522,415
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Sales
Revenues from Foreign Operations
Loss from Operations	(1,038,273)	$ (1,724,691)	(3,556,769)	$ (3,514,601)
Total Property and Equipment, net					17,196
Total Property and Equipment, net in Foreign Countries
Total Assets	$ 1,143,875		$ 1,143,875		$ 1,665,656

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
	Sep. 27, 2023	Jan. 02, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Advance in amount			$ 12,500	$ 75,000	$ 98,144	$ 111,000
Related party transaction, amounts			108,994	163,576	492,523	580,990
Repayments of related party			217,414	60,000	585,228	766,000
Bad debt expense				0		0
Management fees					75,000
Other income			$ 212,222	75,000	$ 362,222	225,000
SLVH, LLC [Member]
Related Party Transaction [Line Items]
Limited liability interest percentage					88%
LVH Holdings LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage			20%		20%
Other income			$ 75,000	225,000	$ 75,000	225,000
GVI [Member]
Related Party Transaction [Line Items]
Other income	$ 137,222
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Entitled to receive reimbursement expenses			109,000	$ 164,000	493,000	$ 581,000
Related Party [Member]
Related Party Transaction [Line Items]
Accounts receivable- related parties			971,182		971,182		$ 1,115,816
Accounts receivable, allowance doubtful accounts			470,516		470,516		$ 339,503
Related party credit losses		$ 111,582
Bad debt expense related to accounts receivable			$ 0		$ 19,431

BENEFIT CONTRIBUTION PLAN (Deta

BENEFIT CONTRIBUTION PLAN (Details Narrative) - USD ($)		3 Months Ended				9 Months Ended
	Jan. 23, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Retirement Benefits [Abstract]
Defined contribution plan cost recognized		$ 4,084		$ 4,000		$ 13,292	$ 26,000
Shares issued for benefit contribution plan	2,416						9
Shares issued, price per share	$ 13.50			$ 3,211.20			$ 3,211.20
Shares issued value for benefit contribution plan	$ 32,617		$ 32,617		$ 27,821		$ 40,000

SUMMARY OF WARRANTS ACTIVITY (D

SUMMARY OF WARRANTS ACTIVITY (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants Outstanding, Beginning Balance | shares	129,914
Weighted Average Exercise Price, Outstanding Beginning Balance | $ / shares	$ 57.70
Number of Warrants, Issued | shares	385,485
Weighted Average Exercise Price, Issued | $ / shares	$ 4.92
Number of Warrants, Exercised | shares	(13,473)
Weighted Average Exercise Price, Exercised | $ / shares	$ 33.58
Number of Warrants, Expired | shares	(45,459)
Weighted Average Exercise Price, Expired | $ / shares	$ 38.20
Number of Warrants, Cancelled | shares
Weighted Average Exercise Price, Cancelled | $ / shares
Number of Warrants, Repriced | shares	(337,710)	[1]
Weighted Average Exercise Price, Repriced | $ / shares	$ 13.40	[1]
Number of Warrants, Repriced | shares	337,710	[1]
Weighted Average Exercise Price, Repriced | $ / shares	$ 4.50	[1]
Number of Warrants Outstanding, Ending Balance | shares	456,467
Weighted Average Exercise Price, Outstanding Ending Balance | $ / shares	$ 12.56
Weighted Average Remaining Life in Years Outstanding Ending	2 years
Intrinsic Value Outstanding Ending | $
Number of Shares, Warrants Exercisable Ending | shares	456,467
Weighted Average Exercise Price Per Share Exercisable Ending | $ / shares	$ 12.56
Weighted Average Remaining Life in Years Ending	2 years
Intrinsic Value Outstanding Ending | $
[1]On August 11, the Company adjusted the exercise price of the 2023 Note Warrant from $ 13.40 4.50

SUMMARY OF WARRANTS ACTIVITY (P

SUMMARY OF WARRANTS ACTIVITY (Parenthetical) (Details) - $ / shares	Aug. 31, 2023	Aug. 11, 2023	Feb. 10, 2023	Feb. 02, 2023
Short-Term Debt [Line Items]
Warrant exercise price	$ 4.50		$ 10
Minimum [Member]
Short-Term Debt [Line Items]
Warrant exercise price				$ 24
Maximum [Member]
Short-Term Debt [Line Items]
Warrant exercise price				$ 38.2
2023 Notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Warrant exercise price		$ 13.40
2023 Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Warrant exercise price		$ 4.50

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	Aug. 31, 2023	Feb. 10, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price		$ 4.50	$ 10
Warrants Outstanding, Number of Warrants	456,467
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years
Warrants Exercisable, Number of Warrants	456,467
Range of Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 4.50
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	355,710
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 4 months 24 days
Warrants Exercisable, Number of Warrants	355,710
Range of Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 10
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	40,406
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 3 months 18 days
Warrants Exercisable, Number of Warrants	40,406
Range of Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 60
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	60,223
Warrants Exercisable, Weighted Average Remaining Life in Years	2 months 12 days
Warrants Exercisable, Number of Warrants	60,223
Range of Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price	$ 900
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	128
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 4 months 24 days
Warrants Exercisable, Number of Warrants	128

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES (Details) - $ / shares		9 Months Ended
	Jan. 23, 2023	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units, granted
Number of restricted stock units, ending balance		2,804
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units, beginning balance		51,150
Weight average grant date value, beginning balance		$ 11.60
Number of restricted stock units, granted	1,000	1,000
Weight average grant date value, granted		$ 12.40
Number of restricted stock units, vested	(389)	(389)
Weight average grant date value, vested		$ 12.40
Number of restricted stock units, Forfeited		(133)
Weight average grant date value, Forfeited		$ 11.60
Number of restricted stock units, ending balance		51,628
Weight average grant date value, ending balance		$ 11.61

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Equity [Abstract]
Number of options, outstanding, beginning balance | shares	4,084
Weighted average exercise price, outstanding beginning balance | $ / shares	$ 853.35
Number of options, granted | shares
Weighted average exercise price, granted | $ / shares
Number of options, exercised | shares
Weighted average exercise price, exercised | $ / shares
Number of options, expired | shares	(1,271)
Weighted average exercise price, expired | $ / shares	$ 1,098.90
Number of options, forfeited | shares	(9)
Weighted average exercise price, forfeited | $ / shares	$ 970.80
Number of restricted stock units, ending balance | shares	2,804
Weighted average exercise price, outstanding ending balance | $ / shares	$ 741.67
Weighted average remaining life in years, outstanding ending balance	1 year 1 month 6 days
Intrinsic value, outstanding ending balance | $
Number of options, exercisable ending | shares	2,594
Weighted average exercise price, exercisable ending | $ / shares	$ 732.20
Weighted average remaining life in years, exercisable	1 year
Intrinsic value, exercisable ending | $

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)					3 Months Ended						9 Months Ended
	Aug. 31, 2023	Feb. 10, 2023	Feb. 02, 2023	Jan. 23, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock Issued during period, shares, new issues			5,131
Valuation of warrants issued along with debt	18,000	14,775	13,473
Exercise price	$ 4.50	$ 10
Sale of equity	90,000	59,100
Proceeds on issuance of stock and warrants	$ 405,000	$ 591,000
Sale of equity											111,684
Proceeds from the sale of stock											$ 850,611
Offering costs					$ 10,355	$ 25,356	$ 39,261				74,972
Gain (loss) on foreign currency translation adjustments					64,280			$ 282,337			$ (13,512)	$ 903,799
Number of restricted stock units, granted
Restricted stock units issued				$ 306
Stock based expense of stock options					74,645			0			$ 230,045	0
Stock based compensation expense					17,910	$ 38,834	$ 38,834	53,058	$ 87,134	$ 83,054
Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized expense					74,019						$ 74,019
Weighted average term											1 year 7 days
Gaucho Group, Inc [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based expense of stock options					0			30,000			$ 0	40,000
Stock based compensation expense					$ 17,910			$ 53,000			$ 95,578	$ 183,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units, granted				1,000							1,000
Number of restricted stock units, vested				389							389
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price			$ 24
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price			$ 38.2

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 149,994	$ 107,343
Operating leases
Remaining lease term	4 years 7 months 6 days	5 years 9 months 18 days
Operating leases	7%	7%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
For the period October 1 through December 31, 2023	$ 76,645
2024	336,102
2025	357,881
2026	368,617
2027	365,004
2028	120,464
Total future minimum lease payments	1,624,713
Less: imputed interest	(243,524)
Net future minimum lease payments	1,381,189
Less: operating lease liabilities, current portion	235,432	$ 202,775
Operating lease liabilities, non-current portion	$ 1,145,757	$ 1,328,408

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 08, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Lease term of contract	7 years
Lease term	May 01, 2028
Lease remaining term		4 years 7 months 6 days		4 years 7 months 6 days
Lease description	Lease payments begin at $26,758 per month and escalate 3% every year over the duration of the lease. The Company was granted rent abatements of 15% for the first year of the lease term, and 10% for the second and third year of the lease term.
Security deposit	$ 56,130
Operating lease expenses		$ 82,965	$ 83,000	$ 248,896	$ 249,000
Operating lease income		$ 9,717	$ 24,000	$ 31,282	$ 39,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		3 Months Ended			9 Months Ended
	Oct. 05, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Subsequent Event [Line Items]
Conversion price		$ 1.68			$ 1.68	$ 36
Debt instrument conversion amount					$ 4,335,136	$ 2,128,140
Derivative liabilities		$ 1,974,544			$ 1,974,544
Sale of Stock, Number of Shares Issued in Transaction					111,684
Sale of Stock, Consideration Received on Transaction					$ 850,611
Payments of Stock Issuance Costs		$ 10,355	$ 25,356	$ 39,261	$ 74,972
Subsequent Event [Member]
Subsequent Event [Line Items]
Payments of Stock Issuance Costs	$ 6,116
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	39,000
Sale of Stock, Consideration Received on Transaction	$ 76,449
Subsequent Event [Member] | 2023 Notes [Member]
Subsequent Event [Line Items]
Debt converted into common stock	1,330,634
Debt instrument conversion amount	$ 2,614,925
Derivative liabilities	3,706,682
Excess of conversion amount over value of shares issued	$ 1,091,777
Minimum [Member] | Subsequent Event [Member] | 2023 Notes [Member]
Subsequent Event [Line Items]
Conversion price	$ 2.70
Maximum [Member] | Subsequent Event [Member] | 2023 Notes [Member]
Subsequent Event [Line Items]
Conversion price	$ 0.40