Gaucho (VINOQ) 10-Q 12 Feb 25 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Feb. 12, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
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	1111 Lincoln Road, Suite 500
Entity Address, City or Town	Miami Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33139
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		945,115

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 213,383	$ 427,961
Inventory, net of allowance of $277,223 and $186,736 at September 30, 2024 and December 31, 2023, respectively	2,040,176	2,031,880
Inventory deposits		161,531
Real estate lots held for sale	560,869	615,585
Prepaid expenses and other current assets	816,012	343,199
Total Current Assets	4,521,167	4,296,929
Long Term Assets
Advances to employees, net of allowance of $434,984 at September 30, 2024 and December 31, 2023	281,783	281,783
Property and equipment, net	6,668,434	7,806,370
Operating lease right-of-use asset		1,218,408
Finance lease right-of-use asset	70,696
Prepaid foreign taxes, net	1,010,213	953,570
Intangible assets, net	81,917	98,147
Deposits, non-current	21,553	54,713
Total Assets	14,092,115	16,560,325
Current Liabilities
Accounts payable	889,067	925,422
Accrued expenses, current portion	3,713,428	3,719,339
Finance lease liability, current portion	9,698
Operating lease liabilities, current portion		250,711
Derivative liability	969,628	738,140
Other current liabilities	88,185	254,768
Total Current Liabilities	9,521,460	9,660,750
Long Term Liabilities
Accrued expenses, non-current portion	30,394	35,527
Deferred revenue, non current portion	1,242,958
Finance lease liability, non-current portion	59,781
Operating lease liabilities, non-current portion		1,077,697
Loans payable, non-current portion		90,372
Total Liabilities	10,854,593	10,864,346
Commitments and Contingencies (Note 15)
Temporary Equity
Total Temporary Equity	3,767,761
Stockholders’ Equity
Preferred Stock, 902,670 shares authorized; no shares issued and outstanding
Common stock, par value $0.01 per share; 150,000,000 shares authorized; 915,118 and 480,794 shares issued and 915,115 and 480,791 shares outstanding at September 30, 2024 and December 31, 2023, respectively	9,151	4,808
Additional paid-in capital	152,798,337	150,631,395
Accumulated other comprehensive loss	(11,004,860)	(11,104,706)
Accumulated deficit	(142,286,512)	(133,789,163)
Treasury stock, at cost, 3 shares at September 30, 2024 and December 31, 2023	(46,355)	(46,355)
Total Stockholders’ Equity	(530,239)	5,695,979
Total Liabilities, Temporary Equity and Stockholders’ Equity	14,092,115	16,560,325
Series B Convertible Redeemable Preferred Stock [Member]
Temporary Equity
Total Temporary Equity	3,767,761
Nonrelated Party [Member]
Current Assets
Accounts receivable, net of allowance	76,310	41,261
Mortgages receivable, related party, net of allowance of $18,781 and $12,044 at September 30, 2024 and December 31, 2023, respectively	777,314	653,496
Long Term Assets
Mortgages receivable, related party, non-current portion, net of allowance of $45,964 and $42,872 at September 30, 2024 and December 31, 2023, respectively	1,379,165	1,776,086
Current Liabilities
Deferred revenue	142,146	1,471,813
Loans payable	295,460	188,628
Lot sale obligation, net	527,998	541,027
Convertible debt obligations, net	1,595,697	1,320,902
Long Term Liabilities
Deferred revenue, non current portion	1,242,958
Loans payable, non-current portion		90,372
Related Party [Member]
Current Assets
Accounts receivable, net of allowance
Mortgages receivable, related party, net of allowance of $18,781 and $12,044 at September 30, 2024 and December 31, 2023, respectively	37,103	22,016
Long Term Assets
Mortgages receivable, related party, non-current portion, net of allowance of $45,964 and $42,872 at September 30, 2024 and December 31, 2023, respectively	57,187	74,319
Current Liabilities
Deferred revenue	250,000	250,000
Loans payable	$ 1,040,153

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Inventory Adjustments	$ 277,223	$ 186,736
Preferred stock, shares authorized	902,670	902,670
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	915,118	480,794
Common stock, shares outstanding	915,115	480,791
Treasury stock, shares	3	3
Series B Convertible Redeemable Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Temporary equity, par value	$ 0.01	$ 0.01
Temporary equity, dividend percentage	8.50%	8.50%
Temporary equity, shares designated	100,000	100,000
Temporary equity, shares issued	37,370	0
Temporary equity, shares outstanding	37,370	0
Temporary equity, liquidation preference	$ 3,767,761	$ 0
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Allowance for accounts receivable current	7,482	6,649
Allowance for mortgages receivable current	500,125	357,505
Allowance for mortgages receivable non-current	1,108,496	1,024,560
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Allowance for accounts receivable current	1,769,082	1,517,836
Allowance for mortgages receivable current	18,781	12,044
Allowance for mortgages receivable non-current	45,964	42,872
Advances to employees, net of allowance	$ 434,984	$ 434,984

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Sales	$ 422,691	$ 464,004	$ 1,437,296	$ 1,622,746
Cost of sales	(353,266)	(321,054)	(1,172,475)	(1,282,972)
Gross profit	69,425	142,950	264,821	339,774
Operating Expenses
Selling and marketing	4,768	204,938	227,788	652,674
General and administrative	2,273,514	1,267,399	6,694,433	4,734,592
Depreciation and amortization	106,447	114,370	331,307	327,857
Loss on termination of lease	566,278		566,278
Total operating expenses	2,951,007	1,586,707	7,819,806	5,715,123
Loss from Operations	(2,881,582)	(1,443,757)	(7,554,985)	(5,375,349)
Other Expense (Income)
Change in fair value of derivative liability	75,861	95,727	231,488	2,236,844
Loss on extinguishment of debt				416,081
Gains from foreign currency remeasurement, net	(32,229)	(132,493)	(65,814)	(347,201)
Interest income	(1,643)	(52,810)	(17,043)	(167,529)
Interest expense	210,083	1,156,616	793,733	2,824,528
Other income, related party		(212,222)		(362,222)
Total other expense	252,072	854,818	942,364	4,600,501
Net Loss	(3,133,654)	(2,298,575)	(8,497,349)	(9,975,850)
Deemed dividend	(36,854)		(36,854)
Net loss attributable to common stockholders	$ (3,170,508)	$ (2,298,575)	$ (8,534,203)	$ (9,975,850)
Net Loss per Common Share
Basic	$ (3.52)	$ (3.04)	$ (10.84)	$ (10.72)
Diluted	$ (3.52)	$ (3.04)	$ (10.84)	$ (10.72)
Weighted Average Number of Common Shares Outstanding:
Basic	901,608	757,036	787,026	930,160
Diluted	901,608	757,036	787,026	930,160

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net loss	$ (3,133,654)	$ (2,298,575)	$ (8,497,349)	$ (9,975,850)
Other comprehensive income (loss):
Foreign currency translation adjustments	52,036	64,280	99,846	(13,512)
Comprehensive loss	$ (3,081,618)	$ (2,234,295)	$ (8,397,503)	$ (9,989,362)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)		Preferred Stock [Member] Senior Eight Point Five Percentage Convertible Preferred Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Preferred Stock [Member] Senior Eight Point Five Percentage Convertible Preferred Stock [Member]	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]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2022					$ 3,654		$ (46,355)		$ 139,156,522		$ (10,842,569)		$ (117,479,571)		$ 10,791,681
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
Common stock issued for cash in private placement					$ 591				590,409						591,000
Common stock issued for cash in private placement, shares					59,100
Net loss													(2,695,148)		(2,695,148)
Other comprehensive loss											(39,799)				(39,799)
Shares issued under the New ELOC	[1]				$ 365				441,044						441,409
Shares issued under the New ELOC, 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
Cashless warrant exercise					$ 51				(51)
Cashless warrant exercise, shares					5,131
True-up adjustment
True-up adjustment, shares					28
Balance at Mar. 31, 2023					$ 5,522		$ (46,355)		143,614,089		(10,882,368)		(120,286,301)		12,404,587
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
Balance, shares at Dec. 31, 2022					365,340		28
Stock-based compensation:
Common stock issued for 401(k) employer matching															$ 32,617
Common stock issued for 401(k) employer matching, shares															24
Net loss															$ (9,975,850)
Other comprehensive loss															(13,512)
Balance at Sep. 30, 2023					$ 10,596		$ (46,355)		146,348,152		(10,856,081)		(127,567,003)		7,889,309
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
Balance, shares at Mar. 31, 2023					552,180		28
Stock-based compensation:
Options									38,834						38,834
Restricted stock units									74,978						74,978
Net loss													(4,982,127)		(4,982,127)
Other comprehensive loss											(37,993)				(37,993)
Shares issued under the New ELOC	[3]				$ 459				291,138						291,597
Shares issued under the New ELOC, 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
Balance at Jun. 30, 2023					$ 6,810		$ (46,355)		144,593,466		(10,920,361)		(125,268,428)		8,365,132
Balance, shares at Jun. 30, 2023					680,935		28
Stock-based compensation:
Options									17,910						17,910
Restricted stock units									75,645						75,645
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 loss											64,280				64,280
Effect of reverse stock spit					$ 3				(3)
Effect of reverse stock spit, shares					358
Common stock					$ 270				149,730						150,000
Shares issued under the New ELOC	[4]				$ 294				42,339						42,633
Shares issued under the New ELOC, 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, shares					27,027
Warrant modification									392,273						392,273
Balance at Sep. 30, 2023					$ 10,596		$ (46,355)		146,348,152		(10,856,081)		(127,567,003)		7,889,309
Balance, shares at Sep. 30, 2023					1,059,596		28
Balance at Dec. 31, 2023					$ 4,808		$ (46,355)		150,631,395		(11,104,706)		(133,789,163)		5,695,979
Temporary Equity Balance, shares at Dec. 31, 2023
Temporary Equity Balance at Dec. 31, 2023
Balance, shares at Dec. 31, 2023					480,794		3
Cumulative effect of change upon adoption of ASU 2016-13
Stock-based compensation:
Options									17,911						17,911
Restricted stock units					$ 19				74,747						74,766
Restricted stock units, shares					1,841
Common stock issued for 401(k) employer matching					$ 35				14,733						14,768
Common stock issued for 401(k) employer matching, shares					3,497
Common stock issued for cash in private placement					$ 2,888				1,730,046						1,732,934
Common stock issued for cash in private placement, shares					288,824
Net loss													(2,733,646)		(2,733,646)
Other comprehensive loss											(36,391)				(36,391)
Balance at Mar. 31, 2024					$ 7,750		$ (46,355)		152,468,832		(11,141,097)		(136,522,809)		4,766,321
Temporary Equity Balance, shares at Mar. 31, 2024
Temporary Equity Balance at Mar. 31, 2024
Balance, shares at Mar. 31, 2024					774,956		3
Balance at Dec. 31, 2023					$ 4,808		$ (46,355)		150,631,395		(11,104,706)		(133,789,163)		5,695,979
Temporary Equity Balance, shares at Dec. 31, 2023
Temporary Equity Balance at Dec. 31, 2023
Balance, shares at Dec. 31, 2023					480,794		3
Stock-based compensation:
Restricted stock units, shares					26,841
Common stock issued for 401(k) employer matching															$ 14,768
Common stock issued for 401(k) employer matching, shares															3,497
Net loss															$ (8,497,349)
Other comprehensive loss															99,846
Balance at Sep. 30, 2024			$ 3,772,922		$ 9,151		$ (46,355)		152,798,337		(11,004,860)		(142,286,512)		(530,239)
Temporary Equity Balance, shares at Sep. 30, 2024			37,370
Temporary Equity Balance at Sep. 30, 2024			$ 3,767,761												3,767,761
Balance, shares at Sep. 30, 2024					915,118		3
Balance at Mar. 31, 2024					$ 7,750		$ (46,355)		152,468,832		(11,141,097)		(136,522,809)		4,766,321
Temporary Equity Balance, shares at Mar. 31, 2024
Temporary Equity Balance at Mar. 31, 2024
Balance, shares at Mar. 31, 2024					774,956		3
Stock-based compensation:
Options									17,909						17,909
Restricted stock units					$ 125				81,611						81,736
Restricted stock units, shares					12,500
Common stock issued for cash in private placement					$ 166				99,834						100,000
Common stock issued for cash in private placement, shares					16,667
Net loss													(2,630,049)		(2,630,049)
Other comprehensive loss											84,201				84,201
Anti-dilution shares issued					$ 48				(48)
Anti-dilution shares issued, shares					4,764
Effect of reverse stock spit					$ 804				(804)
Effect of reverse stock spit, shares					80,379
Balance at Jun. 30, 2024					$ 8,893		$ (46,355)		152,667,334		(11,056,896)		(139,152,858)		2,420,118
Temporary Equity Balance, shares at Jun. 30, 2024
Temporary Equity Balance at Jun. 30, 2024
Balance, shares at Jun. 30, 2024					889,266		3
Stock-based compensation:
Options									17,909						17,909
Restricted stock units					$ 125				150,081						150,206
Restricted stock units, shares					12,500
Net loss													(3,133,654)		(3,133,654)
Other comprehensive loss											52,036				52,036
Anti-dilution shares issued					$ 133				(133)
Anti-dilution shares issued, shares					13,352
Senior 8.5% preferred stock issued for cash			$ 408,400
Temporary Equity, Senior 8.5% preferred stock issued for cash, shares			4,084
Temporary Equity, Senior 8.5% preferred stock issued for cash, value			$ 408,400
Exchange of 8.5 % notes for senior preferred stock	[1]		$ 3,327,668
Temporary Equity, Exchange of 8.5 % notes for senior preferred stock, shares	[1]		33,286
Temporary Equity, Exchange of 8.5 % notes for senior preferred stock, value	[1]		$ 3,322,507
Accretion of senior preferred stock to redemption value			36,854						(36,854)						(36,854)
Common stock
Balance at Sep. 30, 2024			$ 3,772,922		$ 9,151		$ (46,355)		$ 152,798,337		$ (11,004,860)		$ (142,286,512)		(530,239)
Temporary Equity Balance, shares at Sep. 30, 2024			37,370
Temporary Equity Balance at Sep. 30, 2024			$ 3,767,761												$ 3,767,761
Balance, shares at Sep. 30, 2024					915,118		3
[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 Stockholders' Equity (Unaudited) (Parenthetical) - USD ($)		3 Months Ended				9 Months Ended
	May 21, 2024	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024
Statement of Stockholders' Equity [Abstract]
Temporary equity, dividend percentage	8.50%	8.50%
Gross proceeds from issuance of common stock		$ 480,670	$ 52,988	$ 316,953	$ 480,670	$ 850,611
Offering cost		$ 39,261	$ 10,355	$ 25,356	39,261	74,972
Fair value of warrants					1,609,935	1,609,935
Warrants issuance costs					$ 103,616	$ 103,616

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net loss		$ (8,497,349)	$ (9,975,850)
Stock-based compensation:
401(k) stock		10,792	5,908
Common stock			150,000
Stock options and warrants		53,729	95,578
Restricted stock units		306,708	305,045
Non-cash lease expense		236,320	171,933
Loss on lease termination		566,278
Gains from foreign currency remeasurement, net		(65,814)	(347,201)
Depreciation and amortization		362,304	337,433
Amortization of debt discount		341,941	2,104,384
Provision for credit losses, net of recoveries		488,463	112,289
Provision for unrealizable prepaid taxes		32,124
Provision for obsolete inventory		187,908	123,225
Change in fair value of derivative liability		231,488	2,236,844
Loss on extinguishment of debt			416,081
Loss on sale of land		44,406
Decrease (increase) in assets:
Accounts receivable and mortgages receivable		(295,197)	(176,542)
Employee advances			(8,082)
Inventory		(196,204)	(611,752)
Inventory deposits		161,531	1,336
Real estate lots held for sale		54,716
Prepaid expenses and other current assets		(561,580)	103,075
Increase (decrease) in liabilities:
Accounts payable and accrued expenses		105,752	(9,778)
Operating lease liabilities		(182,650)	(149,994)
Deferred revenue		(86,709)	150,859
Other liabilities		(163,873)	(19,154)
Total Adjustments		1,632,433	4,991,487
Net Cash Used in Operating Activities		(6,864,916)	(4,984,363)
Cash Flows from Investing Activities
Purchase of property and equipment		(111,230)	(580,120)
Proceeds from sale of land		187,860
Purchase of intangible asset			(50,000)
Security deposit on lease		(20,000)
Net Cash Used in Investing Activities		56,630	(630,120)
Cash Flows from Financing Activities
Proceeds from the issuance of convertible debt		2,299,700	5,000,000
Proceeds from the issuance of convertible debt, related party		1,000,000
Financing costs in connection with the issuance of convertible debt			(321,802)
Costs in connection with the conversion of convertible debt to preferred stock		(5,161)
Repayments of convertible debt obligations			(862,541)
Redemption premiums paid on convertible debt obligations			(156,161)
Proceeds from preferred stock issued for cash, net of issuance costs	[1]	408,400
Proceeds from common stock issued for cash		1,832,934	996,000
Proceeds from issuance of shares under the New ELOC, net of offering costs	[2]		775,639
Proceeds from loans payable		100,000	185,000
Proceeds from loans payable, related parties		1,020,000
Repayments of loans payable		(87,929)	(87,217)
Proceeds from equity deposits
Repayment of finance lease		(632)
Refund of lot sale obligation		(73,450)
Net Cash Provided by Financing Activities		6,493,862	5,528,918
Effect of Exchange Rate Changes on Cash		99,846	(13,512)
Net Decrease in Cash		(214,578)	(99,077)
Cash - Beginning of Period		427,961	300,185
Cash - End of Period		213,383	201,108
Supplemental Disclosures of Cash Flow Information:
Interest paid		597,420	1,011,650
Income taxes paid
Non-Cash Investing and Financing Activity
Preferred shares issued upon conversion of debt and accrued interest		3,327,668
Accretion of preferred stock to redemption value		36,854
Common shares issued upon conversion of debt and accrued interest			2,821,820
Common shares issued in connection with anti-dilution protection		181
Warrants issued and debt principal exchanged upon modification of convertible debt			63,502
Accrued interest exchanged for notes payable		24,541
Relative fair value of warrants issued with 2023 Notes, net of allocable issuance costs	[3]		1,506,319
Finance lease liability for equipment		75,734
Equity issued to satisfy accrued stock-based compensation obligation		14,768	32,617
Cashless warrant exercise			51
Debt discount for warrant modification			$ 392,273
[1]Gross proceeds of $ 413,560 5,160 850,611 74,972 1,609,935 103,616

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical)	9 Months Ended
	Sep. 30, 2024 USD ($)
Statement of Cash Flows [Abstract]
Gross proceeds from issuance of preferred stock	$ 413,560
Preferred stock, offering cost	5,160
Gross proceeds from issuance of common stock	850,611
Common stock, offering cost	74,972
Fair value of warrants	1,609,935
Warrants issuance costs	$ 103,616

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,133,654)	$ (2,630,049)	$ (2,733,646)	$ (2,298,575)	$ (4,982,127)	$ (2,695,148)	$ (8,497,349)	$ (9,975,850)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BUSINESS ORGANIZATION AND NATUR

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2024
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”) and Algodon Global Properties, LLC (“AGP”) 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 by Gaucho Development S.R.L. (“GDS”), and the subdivision of a portion of this property for residential development. GGH creates couture fashion pieces in-house and, through its wholly-owned subsidiary, Gaucho Group, Inc. (“GGI”), oversees the outsourced manufacturing, distribution, and sale of the rest of its high-end luxury fashion and accessories line. Reverse Stock Splits On September 25, 2023, the Company effected a reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock On May 1, 2024, the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock All share and per share amounts in this Quarterly Report have been adjusted to reflect the effect of these reverse stock splits (hereafter referred to collectively as the “Reverse Stock Splits”) as if the Reverse Stock Splits occurred as of the earliest period presented. Current Bankruptcy Proceedings and Delisting from Nasdaq On November 12, 2024, the Company filed a voluntary petition, Case No. 24-21852 (the “Chapter 11 Reorganization”) in the United States Bankruptcy Court for the Southern District of Florida (the “Bankruptcy Court”) seeking relief under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”). The Company continues to operate its business as a “debtor in possession” subject to the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code, orders of the Bankruptcy Court, and applicable non-bankruptcy law. The Company has sought approval of various motions with the Bankruptcy Court that are intended to enable the Company to continue its ordinary course operations and facilitate an orderly transition of its operations into Chapter 11. On November 13, 2024, the Company’s shares of common stock were delisted from the Nasdaq Stock Market (“Nasdaq”) as a result of the Chapter 11 Reorganization. The Company’s shares of common stock are currently quoted on the over-the-counter market with the symbol “VINOQ”. See Note 15, Commitments and Contingencies: Legal Matters and Note 17, Subsequent Events. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for annual consolidated financial statements. In the opinion of management, the accompanying condensed consolidated financial statements include all adjustments which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of September 30, 2024, and for the three and nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year ending December 31, 2024 or any other period. These unaudited condensed consolidated financial statements have been derived from the Company’s accounting records and should 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, 2023, filed with the Securities and Exchange Commission (“SEC”) on April 30, 2024. Going Concern and Management’s Liquidity Plans In accordance with Accounting Standards Codification (“ASC”) 205-40, Going Concern, the Company continues to critically review its liquidity and anticipated capital requirements, including for service of the Company’s debt post-emergence from Chapter 11 protection, in light of the significant uncertainty created by the Chapter 11 petition, to determine whether these conditions, when considered in the aggregate, raise substantial doubt about its ability to continue as a going concern within twelve months after the date that the accompanying consolidated financial statements are issued. 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 Company’s ability to continue as a going concern is contingent upon the Company’s ability to successfully reorganize its operations under Chapter 11, among other factors. As a result of the Chapter 11 case, the realization of assets and the satisfaction of liabilities are subject to uncertainty. As a result of the Company’s financial condition, the defaults under the Company’s debt agreements, and the risks and uncertainties surrounding the Company’s ability or the timing to reorganize operations under Chapter 11, substantial doubt exists that the Company will be able to continue as a going concern. The condensed consolidated 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, 2024, the Company had cash of approximately $ 213,000 5,000,000 8,497,000 9,976,000 6,865,000 4,984,000 As of September 30, 2024, future cash requirements for current liabilities include $ 4,602,495 1,484,677 451,550 1,595,697 1,335,613 36,849 88,185 287,303 101,118 30,394 On February 27, 2024, the Company’s equity line of credit was terminated. On November 4, 2024 the Company received cash proceeds of $ 395,000 On November 12, 2024, the Company received $ 150,000 Between October 11, 2024 through November 12, 2024, the Company received cash proceeds of $ 616,907 During the period from November 29, 2024 through December 30, 2024, the Company received $ 141,758 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Since inception, the Company’s operations have primarily been funded through proceeds received in 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. 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 condensed consolidated financial statements are issued. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern. Highly Inflationary Status in Argentina During the three and nine months ended September 30, 2024, the Company recorded gains of $ 32,229 65,814 132,493 347,201 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 74,430 93,878 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 (unaudited) The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2024 2023 2024 2023 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Real estate sales $ - $ - $ 104,143 $ 154,959 Hotel rooms and events 175,187 249,873 634,748 714,398 Clothes and accessories 14,964 62,450 101,882 170,213 Restaurants 55,953 49,382 152,423 185,389 Winemaking 148,071 74,530 280,040 150,271 Agricultural sales - - 81,537 162,764 Golf, tennis and other 28,516 27,769 82,523 84,752 Total Revenues $ 422,691 $ 464,004 $ 1,437,296 $ 1,622,746 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. See Note 7, Deferred Revenue. 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. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Net Loss per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss 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 2024 2023 As of September 30, 2024 2023 Options 103 280 Warrants 39,627 45,647 Unvested restricted stock units 19,866 5,163 Senior Secured Convertible Notes 442,372 [1] 309,384 [2] Senior Convertible Preferred Stock 934,250 [3] - Total potentially dilutive shares 1,436,218 360,474 [1] Represents shares issuable upon conversion of $ 1,595,707 287,302 319,648 4.9792 4.00 [2] Represents shares issuable upon conversion of $ 4,335,137 676,986 178,104 16.776 [3] Represents common shares issuable upon conversion of 37,370 25 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) 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. Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis. The guidance becomes effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-07. Preferred Stock Subject to Possible Redemption The Company’s Senior Convertible Preferred Stock includes certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events (See Not 14, Temporary Equity and Stockholders’ Equity). Accordingly, the Senior Convertible Preferred Stock is classified as temporary equity. The Company accretes the carrying value of Senior Convertible Preferred Stock to equal its redemption value at the end of each reporting period. Reclassification Certain prior period amounts included in prior year financial statements have been reclassified to conform to the current year presentation, including reclassification of accrued interest, current portion to loan payable, current portion and the reclassification of mortgages receivable from a related party. These reclassifications did not have a material impact on the Company’s previously reported financial statements. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

MORTGAGES RECEIVABLE

MORTGAGES RECEIVABLE	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
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 eight ten years Management evaluates each loan individually on a quarterly basis, to assess collectability and estimate a reserve for past due amounts. Past due principal and interest in the aggregate amounts of $ 929,069 815,674 37,330 17,295 10% 1,673,366 1,436,981 The following represents the maturities of mortgages receivable as of September 30, 2024: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE Non-related Related Total For the period from October 1, 2024 through December 31, 2024 $ 983,027 $ 44,008 $ 1,027,035 For the years ended December 31, 2025 391,037 18,890 409,927 2026 420,140 20,296 440,436 2027 451,408 21,807 473,215 2028 456,797 23,430 480,227 2029 469,961 25,174 495,135 Thereafter 592,730 5,430 598,160 Gross Receivable 3,765,100 159,035 3,924,135 Less: Allowance (1,608,621 ) (64,745 ) (1,673,366 ) Net receivable 2,156,479 94,290 2,250,769 Less: current portion (777,314 ) (37,103 ) (814,417 ) Mortgages receivable, non-current portion $ 1,379,165 $ 57,187 $ 1,436,352 As of each of September 30, 2024 and December 31, 2023, two borrowers had past-due loans outstanding representing 11 10 The Company recorded interest income from its mortgages receivable of $ 813 51,593 10,376 161,409 168,794 190,967 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
INVENTORY	4. INVENTORY Inventory at September 30, 2024 and December 31, 2023 was comprised of the following: SCHEDULE OF INVENTORY September 30, December 31, 2024 2023 Vineyard in process $ 853,085 $ 713,104 Wine in process 497,551 622,167 Finished wine 136,091 37,636 Clothes and accessories 557,495 638,023 Other 273,177 207,686 Inventory gross 2,317,399 2,218,616 Less: Reserve for obsolescence (277,223 ) (186,736 ) Total $ 2,040,176 $ 2,031,880 Inventory $ 2,040,176 $ 2,031,880 The Company had deposits for inventory purchases in the amount of $ 0 161,531 The Company recorded a provision for obsolete inventory in the amount of $ 7,288 187,908 23,902 123,225

INVESTMENTS AND FAIR VALUE OF F

INVESTMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS	5. INVESTMENTS AND 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 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Level 3

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
ACCRUED EXPENSES	6. ACCRUED EXPENSES Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES September 30, December 31, 2024 2023 Accrued compensation and payroll taxes $ 1,532,218 $ 1,803,869 Accrued taxes payable - Argentina 191,940 84,494 Accrued insurance expense 18,176 36,352 Accrued consulting fees 4,223 74,512 Accrued commissions 22,307 66,267 Accrued interest 411,309 129,821 Accrued cash true up obligation (see Note 10) 1,484,677 1,484,677 Other accrued expenses 48,578 39,347 Accrued expenses, current 3,713,428 3,719,339 Accrued Argentine tax obligations, non-current 30,394 30,003 Other long term accruals - 5,524 Total accrued expenses $ 3,743,822 $ 3,754,866 On November 27, 2020, the Company entered into various payment plans, pursuant to which it agreed to pay its Argentine tax obligations over a period of 60 120 185,445 75,769 49,521 86,952 14,031 95,617 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

DEFERRED REVENUE

DEFERRED REVENUE	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
DEFERRED REVENUE	7. DEFERRED REVENUE Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES September 30, December 31, 2024 2023 Real estate lot sales deposits $ 1,351,958 $ 1,436,758 Hotel deposits 30,719 32,657 Other 2,427 2,398 Total 1,385,104 1,471,813 Less: deferred revenue, current portion 142,146 1,471,813 Deferred revenue, non-current portion $ 1,242,958 - 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. Revenue is recorded when the sale closes, and the deeds are issued. The issuance of deeds is dependent on completion of infrastructure for each specific lot. See Footnote 2, Summary of Significant Accounting Policies: Going Concern and Management’s Liquidity Plans, for additional discussion of the impact of the Company’s liquidity on the real estate lot sales. The Company expects to recognize revenue in the aggregate amount of approximately $ 2.9 The Company entered into contracts for the sale of four lots and received deposits in the aggregate amount of $ 19,343 0 104,143 0 154,959 Deferred revenue, related party represents $ 250,000 5,291 15,814 19,485 3,605

LOT SALE OBLIGATIONS

LOT SALE OBLIGATIONS	9 Months Ended
	Sep. 30, 2024
Lot Sale Obligations
LOT SALE OBLIGATIONS	8. LOT SALE OBLIGATIONS The following table summarizes the activity in connection with the Company’s lot sale obligations during the nine months ended September 30, 2024: SCHEDULE OF LOT SALE OBLIGATION Lot Sale Obligations Debt Lot Sale Obligations, Lot Sale Obligations Lot Sale Obligations Debt Lot Sale Obligations, Balance at January 1, 2024 $ 605,096 $ (64,068 ) $ 541,027 Lot deposit refunded in 1Q24 (25,000 ) - (25,000 ) Amortization of debt discount - 19,355 19,355 Balance at March 31, 2024 580,096 (44,713 ) 535,382 Portion of lot deposit refunded in 2Q24 (48,450 ) - (48,450 ) Amortization of debt discount - 20,022 20,022 Balance at June 30, 2024 531,646 (24,691 ) 506,954 Balance at beginning 531,646 (24,691 ) 506,954 Portion of lot deposit refunded in 3Q24 - - - Portion of lot deposit refunded - - - Amortization of debt discount - 21,044 21,044 Balance at September 30, 2024 $ 531,646 $ (3,647 ) $ 527,998 Balance at ending $ 531,646 $ (3,647 ) $ 527,998 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) During the fourth quarter of 2023, the Company entered into agreements (each, a “Lot Deposit Agreement”) with five investors in the Company (each, a “Purchaser”), pursuant to which (1) each Purchaser agreed to purchase either two or three real estate lots at a purchase price of $ 50,000 8.5 During the fourth quarter of 2023, the Company entered into Lot Deposit Agreements for the purchase of eleven real estate lots and received Purchase Amounts in the aggregate amount of $ 525,000 25,000 80,096 Interest Expense on Lot Sale Obligations The Company recorded interest expense in the amount of $ 31,864 92,324 10,820 31,903 8.5 21,044 60,421 40,955 9,052

LOANS PAYABLE

LOANS PAYABLE	9 Months Ended
	Sep. 30, 2024
Loans Payable
LOANS PAYABLE	9. LOANS PAYABLE The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE September 30, December 31, Loans Payable 2024 2023 EIDL $ 94,000 $ 94,000 2023 Loan 101,460 185,000 2024 Loan 100,000 - Total Loans Payable 295,460 279,000 Less: current portion (295,460 ) (188,628 ) Total Loans Payable, non-current portion $ - $ 90,372 Loans Payable, Related Party Investor Loan $ 1,040,153 $ - Total Loans Payable $ 1,040,153 $ - GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) EIDL Loan On May 22, 2020, the Company received a loan in the principal amount of $ 94,000 3.75 94,000 2023 Loan On January 9, 2023, the Company received $ 185,000 January 9, 2024 8 83,540 16,460 2024 Loan On September 5, 2024, the Company received $ 100,000 in proceeds upon the issuance of a one-year, non-convertible promissory note (the “2024 Loan”). The 2024 Loan bears interest at a rate of 8 October 15, 2024 The Company is currently in default on the 2024 Loan is renegotiating payment terms with the holder. Loans Payable, related party On June 24, 2024, the Company issued promissory notes in the aggregate amount of $ 420,000 to a greater than 10% holder of the Company’s common stock (the “Investor”), which mature on June 23, 2025 600,000 to the Investor, which matured on October 31, 2024 900,000 were issued for cash and one Investor Loan in the amount of $ 120,000 was issued in satisfaction of a deposit for the purchase of equity, in lieu of issuance of shares. In addition, on August 16, 2024, accrued interest of $ 20,153 was capitalized as principal on the Investor Loans. The Investor Loans bear interest at 8.0% per annum. The Company is currently in default on $ 600,000 October 31, 2024 Interest Expense on Loans Payable The Company incurred interest expense related to the loans payable in the amount of $ 14,298 23,823 20,475 56,989 32,833 26,129 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

CONVERTIBLE DEBT OBLIGATIONS

CONVERTIBLE DEBT OBLIGATIONS	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE DEBT OBLIGATIONS	10. CONVERTIBLE DEBT OBLIGATIONS Convertible debt obligations consist of the following: SCHEDULE OF CONVERTIBLE NOTES 2023 Preferred Share Total Debt Convertible debt, Preferred Share Balance at January 1, 2024 $ 1,595,697 $ - $ 1,595,697 $ (274,795 ) $ 1,320,902 $ - Convertible notes issued - 2,306,425 2,306,425 (6,725 ) 2,299,700 - Convertible note issued to related party - - - - - 1,000,000 Amortization of debt discount - - - 281,520 281,520 - Principal Conversions - (2,306,425 ) (2,306,425 ) - (2,306,425 ) (1,000,000 ) Convertible notes outstanding at September 30, 2024 $ 1,595,697 $ - $ 1,595,697 $ - $ 1,595,697 $ - 2023 Senior Secured Convertible Note Effective February 5, 2024, 3i, LP (“3i”) elected to increase the cap on its beneficial ownership of the Company from 4.99% to 9.99% effective on the sixty-first day after such notice was delivered to the Company, pursuant to the terms of the 2023 Senior Secured Convertible Note (the “2023 Note”) The 2023 Note is convertible at the Event of Default conversion price, equal to the lesser of (a) $ 134.00 4.00 4.00 1,484,677 On February 21, 2024, the Company received an Event of Default Redemption Notice from 3i, demanding immediate payment of principal, interest and redemptions premiums owed under the 2023 Note equal to a minimum of $ 3,437,646 3,450,711 3,460,510 See Note 15, Commitment and Contingencies. Legal Matters, regarding the Company’s litigation with 3i in the 2023 Note. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Derivative Liability in Connection with 2023 Note The Event of Default Conversion Price on the 2023 Note 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, 2024, the Company recorded expense of $ 75,861 231,488 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, 2024 $ 738,140 Add: fair value of derivative associated with convertible interest accrued during the period 231,488 Balance at September 30, 2024 $ 969,628 Interest Expense on 2023 Note The Company incurred total interest expense of approximately $ 72,347 1,118,849 28,135 93,496 44,212 0 0 1,025,353 The Company incurred total interest expense of approximately $ 502,950 2,671,922 96,479 449,149 131,676 118,389 274,795 2,104,384 Convertible 8.5% Preferred Promissory Notes During the period from May 2024 through August 6, 2024, the Company issued 120-day convertible preferred promissory notes (the “Preferred Share Convertible Notes”) in the aggregate amount of $ 2,306,425 2,299,700 8.5 21,243 100.00 The Company recorded $ 6,725 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Convertible 8.5% Preferred Promissory Notes - Related Party During the period from May 2024 through June 2024, the Company issued 120-day Preferred Share Convertible Notes in exchange for cash aggregate amount of $ 1,000,000 8.5 100.00 Interest Expense on Preferred Promissory Notes The Company incurred total interest expense of approximately $ 23,990 0 21,912 0 2,078 0 The Company incurred total interest expense of approximately $ 48,121 0 41,396 0 6,725 0

SEGMENT DATA

SEGMENT DATA	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT DATA	11. SEGMENT DATA The Company’s financial position and results of operations are classified into three ● 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. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) The following tables present segment information for the three and nine months ended September 30, 2024 and 2023, respectively: SCHEDULE OF SEGMENT INFORMATION Real Estate Development Fashion (e-commerce) Corporate TOTAL Real Fashion Corporate TOTAL For the Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 Real Estate Development Fashion (e-commerce) Corporate TOTAL Real Fashion Corporate TOTAL Revenues $ 407,727 $ 14,964 $ - $ 422,691 $ 1,335,414 $ 101,882 $ - $ 1,437,296 Revenues from Foreign Operations $ 407,727 $ - $ - $ 407,727 $ 1,335,414 $ - $ - $ 1,335,414 Loss from Operations $ (534,741 ) $ (835,993 ) $ (1,510,848 ) $ (2,881,582 ) $ (1,290,743 ) $ (1,764,584 ) $ (4,499,658 ) $ (7,554,985 ) Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL For the Three Months Ended September 30, 2023 For the Nine Months Ended September 30, 2023 Real Fashion Corporate TOTAL Real 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 ) The following table presents segment information as of September 30, 2024 and December 31, 2023. Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL As of September 30, 2024 As of December 31, 2023 Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL Total Property and Equipment, net $ 6,359,564 $ 308,870 $ - $ 6,668,434 $ 6,651,946 $ 1,154,424 $ - $ 7,806,370 Total Property and Equipment, net in Foreign Countries $ 6,359,564 $ - $ - $ 6,359,564 $ 6,651,946 $ - $ - $ 6,651,946 Total Assets $ 12,940,655 $ 687,013 $ 464,447 $ 14,092,115 $ 13,004,982 $ 3,110,117 $ 445,226 $ 16,560,325 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	12. RELATED PARTY TRANSACTIONS Accounts Receivable – Related Parties The Company had accounts receivable – related parties of $ 0 1,769,082 1,517,836 The Company recorded credit loss expense (net of recoveries) related to accounts receivable, related parties of $ 262,431 251,246 0 19,431 Expense Sharing The Company is a party to expense sharing agreements with two related entities to share expenses such as support staff, professional services, and other operating expenses (the “Related Party ESAs”). During the three months ended September 30, 2024 and 2023, the Company made advances in the amount of $ 165,800 12,500 97,098 108,994 0 217,414 During the nine months ended September 30, 2024 and 2023, the Company made advances in the amount of $ 338,340 98,144 282,098 492,523 369,168 585,228 Management Fee Income During the nine months ended September 30, 2024 and 2023, the Company recorded income of $ 0 225,000 Other Related Party Transactions See Note 9 – Loans Payable related to promissory notes issued and Note 10 – Convertible Debt related to Preferred Share Convertible Notes issued to a holder greater than 10% of the Company’s common stock. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

BENEFIT CONTRIBUTION PLAN

BENEFIT CONTRIBUTION PLAN	9 Months Ended
	Sep. 30, 2024
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 three months ended September 30, 2024 and 2023, the Company recorded a charge associated with its contribution of approximately $ 3,976 4,084 10,792 13,292 3,497 4.22 14,768 24 1,359.04 32,617

TEMPORARY EQUITY AND STOCKHOLDE

TEMPORARY EQUITY AND STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
TEMPORARY EQUITY AND STOCKHOLDERS’ EQUITY	14. TEMPORARY EQUITY AND STOCKHOLDERS’ EQUITY Reverse Stock Splits On September 25, 2023, the Company effected a reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock. On May 1, 2024, the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock. Preferred Stock Subject to Possible Redemption On May 21, 2024, the Company filed a Certificate of Designation of Senior Convertible Preferred Stock with the Delaware Secretary of State, designating 100,000 0.01 8.5 100 Each share of Preferred Stock converts into 25 shares of common stock (a) at the option of the holder (and upon approval of the Company, which shall not be unreasonably withheld) at any time after 6 months and 1 day from the date of the termination of the Preferred Stock offering (the “Termination Date”); or (b) automatically, if, on the date that is 18 months from the Termination Date, the price of the Company’s common stock increases by more than 60% from the date of the initial purchase of Preferred Stock by each Preferred Stock holder. If not previously converted, the Company must redeem all then-outstanding shares of Preferred Stock on the date that is 18 months from the Termination Date for a price equal to the liquidation value of each share, plus all unpaid and accrued and accumulated dividends, whether or not declared, within 60 days. The Company classified the convertible preferred stock as temporary equity on the accompanying consolidated balance sheets because the Preferred Stock could be required to be redeemed upon the occurrence of certain change in control events that are outside of the Company’s control. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) On August 16, 2024, the Company issued 33,286 3,306,425 21,243 8.5 5,161 8.5 During August 2024, the Company issued 4,084 408,400 The Company recorded $ 36,854 Common Stock On November 27, 2023, the Company commenced a private placement (“the Private Placement”) of shares of common stock for gross proceeds of up to $ 4,000,000 6.00 18,116 During the period from January 1, 2024 through February 28, 2024 the Company sold 288,824 6.00 1,732,934 16,667 6.00 100,000 During the nine months ended September 30, 2024, the Company issued 26,841 Termination of Equity Line of Credit On February 22, 2024, the Company received notice from the Underwriter of its election to terminate the equity line of credit pursuant to the Common Stock Purchase Agreement and Registration Rights Agreement (the “New ELOC”). Accumulated Other Comprehensive Loss For the three and nine months ended September 30, 2024, the Company recorded a gain of $ 52,036 99,846 64,280 (13,512) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Warrants There was no activity with regard to the Company’s warrants during the nine months ended September 30, 2024. As of September 30, 2024, warrants for the purchase of 39,627 53.55 A summary of outstanding and exercisable warrants as of September 30, 2024 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 $45.00 Common Stock 35,571 1.4 35,571 $100.00 Common Stock 4,043 0.3 4,043 $9,000.00 Common Stock 13 1.4 13 Total 39,627 1.3 39,627 Restricted Stock Units A summary of RSU activity during the nine months ended September 30, 2024 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, 2024 7,639 $ 46.87 Granted 37,500 - Vested (25,031 ) 5.22 Forfeited (242 ) 116.00 RSUs non-vested September 30, 2024 19,866 $ 19.16 During the three and nine months ended September 30, 2024, the Company recorded stock-based compensation expense of $ 150,206 306,708 150,206 306,708 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Stock Options A summary of stock option activity during the nine months ended September 30, 2024 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2024 302 8,274.93 Granted - - Exercised - - Expired - - Forfeited (199 ) 6,930.00 Outstanding, September 30, 2024 103 10,873.40 1.0 $ - Exercisable, September 30, 2024 102 $ 10,874.31 1.0 $ - During the three and nine months ended September 30, 2024, the Company recorded total stock-based compensation expense of $ 17,909 53,729 17,910 95,578 3,551 0.1 No The following table presents information related to GGH stock options outstanding and exercisable as of September 30, 2024: SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 10,890.00 90 1.0 90 $ 10,800.00 10 1.1 9 $ 10,620.00 3 1.2 3 103 1.0 102 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Legal Matters Gaucho Group Holdings Inc. (Bankr. S.D. Fla.) On November 12, 2024, the Company filed a voluntary petition, Case No. 24-21852 (the “Chapter 11 Reorganization”) in the United States Bankruptcy Court for the Southern District of Florida (the “Bankruptcy Court”) seeking relief under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”). The Company continues to operate its business as a “debtor in possession” subject to the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code, orders of the Bankruptcy Court, and applicable non-bankruptcy law. The Company has sought approval of various motions with the Bankruptcy Court that are intended to enable the Company to continue its ordinary course operations and facilitate an orderly transition of its operations into Chapter 11. Gaucho Group Holdings Inc. v. 3i, LP et al. (D. Del.) On February 16, 2024, the Company commenced an action in the United States District Court for the District of Delaware (the “Delaware Action”) through the filing of a complaint against 3i, LP, 3i Management LLC and Maier Joshua Tarlow (“3i Parties”) in the 2023 Note committed underlying violations of the Securities Exchange Act of 1934 and, therefore, the securities contracts entered into by the parties are void. On April 5, 2024, the 3i Parties filed its answer to the Company’s complaint, including affirmative defenses and asserted four counterclaims against the Company; specifically, (i) breach of contract, in connection with the 2023 Note, (ii) request for preliminary injunction and permanent injunction, (iii) unjust enrichment and (iv) restitution. On April 26, 2024, the Company responded to the 3i Parties’ counterclaims by filing a partial motion to dismiss, which seeks dismissal of the 3i Parties’ counterclaims for (i) preliminary and permanent injunction, (ii) unjust enrichment and (iii) restitution. On May 17, 2024, the Company’s motion to dismiss was fully briefed and submitted to the court. As of the date of this filing, the court has not yet rendered a decision on the Company’s motion. On August 13, 2024, the Company moved for a temporary restraining order and preliminary injunction against the 3i Parties. The Company’s motion specifically requests that the court enjoins the 3i Parties’ attempt to conduct a public disposition of certain assets of the Company. On October 11, 2024, the U.S. District Court for the District of Delaware held a hearing on the Company’s motion for a preliminary injunction against the 3i Parties. On November 5, 2024, the District Court denied the Company’s motion for a preliminary injunction against the 3i Parties. On November 7, 2024, the Company appealed the District Court’s decision to the United States Court of Appeals for the Third Circuit. On November 13, 2024, the District Court issued an Order (i) staying all further proceedings on the counterclaims alleged by the 3i Parties against the Company, and (ii) directing the Company to advise the Court within thirty (30) days thereof if it will be seeking leave of the Bankruptcy Court to proceed with its claims against the 3i Parties. On December 12, 2024, the District Court issued an Order directing the Company to advise the Court on or before January 31, 2025, if it will be seeking leave of the Bankruptcy Court to proceed with its claims against the 3i Parties . On January 22, 2025, the 3i Parties moved for a Judgment on the Pleadings against the Company. On January 27, 2025, the Company withdrew its appeal of the District Court’s decision to the United States Court of Appeals for the Third Circuit. On February 4, 2025, the Court issued an Order setting a Status Conference for March 7, 2025. Subject to the Chapter 11 Reorganization, the Company remains committed to litigating its claims for relief against the 3i Parties and defending itself against the 3i Parties’ counterclaims. 3i, LP et al v. Gaucho Group Holdings, Inc. et al. (E.D.N.Y.) On October 3, 2024, the 3i Parties commenced a proceeding in the U.S. District Court for the Eastern District of New York (“Quash Proceeding”). In the Quash Proceeding, the 3i Parties seek to quash the subpoenas issued in connection with the aforementioned litigation between the Company and the 3i Parties in the U.S. District Court for the District of Delaware, and were served against certain financial institutions used by the 3i Parties. On November 12, 2024, the Company informed the New York Court that it voluntarily commenced Chapter 11 bankruptcy proceedings in the U.S. Bankruptcy Court for the Northern District of Florida. On November 15, 2024, the District Court stayed the Quash Proceeding pending resolution of the Chapter 11 Reorganization. Subject to the Chapter 11 Reorganization, the Company maintains that it is entitled to the information sought by the subpoenas. 3i, LP v. Gaucho Group Holdings, Inc. et al. (Sup. Ct., NY County) On June 7, 2024, 3i, LP (“3i”) commenced an action in the Supreme Court of the State of New York, County of New York through the filing of a complaint against the Company and its subsidiary Gaucho Group, Inc. (the “Gaucho Parties”). 3i’s complaint alleges that the Gaucho Parties are in breach of a Senior Secured Convertible Note, dated February 21, 2023, and, therefore, 3i is permitted to exercise certain rights granted to it by a certain Security and Pledge Agreement, dated February 21, 2023. On June 14, 2024, the Company moved to dismiss or, in the alternative, stay this action. On July 7, 2024, the Company’s motion was fully briefed and submitted to the court. As of the date hereof, the New York Court has not issued an order staying this action. Subject to the Chapter 11 Reorganization, the Company remains committed to defending itself against 3i, LP’s claims. Disputed 3i Claim On November 18, 2024, 3i, LP (“3i”) filed a reservation of rights statement with the United States Bankruptcy Court, claiming that the balance due in connection with the 2023 Senior Secured Convertible Note was $ 7,417,599 8.0 4.4 8.0 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) 3i, LP v. Gaucho Group Holdings, Inc. (Sup. Ct., NY County) On June 19, 2024, 3i commenced an action in the Supreme Court of the State of New York, County of New York through the filing of a motion for summary judgment in lieu of a complaint against the Company (the “3i Motion for Summary Judgment”). 3i’s motion alleges that the Company is in breach of a Senior Secured Convertible Note, dated February 21, 2023. On June 28, 2024, the Company moved to dismiss or, in the alternative, stay the 3i Motion for Summary Judgment. On June 29, 2024, the Company submitted a letter application to the court requesting the 3i Motion for Summary Judgment be stayed indefinitely pending a final resolution of the Delaware Action. On July 7, 2024, the New York Court entered an order indefinitely staying this action pending final resolution of the District of Delaware action. On November 12, 2024, the Company informed the New York Court that it voluntarily commenced Chapter 11 bankruptcy proceedings in the U.S. Bankruptcy Court for the Northern District of Florida. As of the date hereof, the New York Court has not issued an order in response to the Company’s November 12, 2024 Notice of Bankruptcy filing. Subject to the Chapter 11 Reorganization, the Company remains committed to litigating its claims for relief against 3i and defending itself against 3i’s claims. General Litigation Disclosure From time to time, the Company and its subsidiaries and affiliates are subject to litigation and arbitration claims incidental to its business. Such claims may not be covered by its insurance coverage, and even if they are, if claims against the Company and its subsidiaries are successful, they may exceed the limits of applicable insurance coverage. The Company is not involved in any litigation that is likely, individually or in the aggregate, to have a material adverse effect on our condensed consolidated financial condition, results of operations or cash flows, except as disclosed. Port Washington Imports, LLC v. Gaucho Group Holdings, Inc. (Sup. Ct., Nassau County) On November 26, 2024, Port Washington Imports, LLC (“Port Washington”) filed suit against the Company alleging breach of contract and seeking damages in connection with an import and distribution agreement. The Company sent Port Washington a cease and desist letter advising that as a result of the Chapter 11 Reorganization, all litigation is subject to an automatic stay.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases
LEASES	16. LEASES Operating Lease On April 8, 2021, GGI entered into a lease agreement to lease a retail space in Miami, Florida for 7 May 1, 2028 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 On April 25, 2024, the landlord of the retail space (the “Landlord”) filed an action seeking eviction of GGI from the retail space and on April 30, 2024, the landlord of the retail space notified the Company that the rent abatements were rescinded as the result of late payments. On September 20, 2024, pursuant to a settlement agreement between the Company and the Landlord, the Miami Lease was terminated, the security deposit was applied to past due rent, and all remaining past due rent was paid to the Landlord. The Company recorded a loss of $ 566,000 676,000 1,000 111,000 Following the termination of Miami Lease and the closing of GGI’s retail store, GGI sells its products exclusively through its online platform. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Total operating lease expense was $ 82,965 248,896 0 1,218,408 0 1,328,408 Finance Lease During June 2024, the Company entered into a four-year lease agreement, (the “Equipment Lease”) for the lease of equipment to be used in the wine bottling / labeling process (the “Equipment”). The lease term began on June 12, 2024. The monthly fixed lease payment is $ARS 2,971,919 3,270 2,761,940 3,039 The Company recorded an ROU asset and lease liability in the amount of $ 75,734 5,038 11,205 Supplemental cash flow information related to the Company’s operating and finance leases is as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Nine Months Ended September 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 124,174 $ 149,994 Operating cash flows from finance lease $ 632 $ - Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Finance lease $ 75,734 $ - Weighted Average Remaining Lease Term: Operating leases - 4.6 Finance lease 3.7 - Weighted Average Discount Rate: Operating leases 7.0 % 7.0 % Finance Lease 41.5 % N/A GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Future minimum lease commitments in connection with the Company’s finance lease are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the period from October 1, 2024 through December 31, 2024 $ 9,212 For the years ended December 31, 2025 36,849 2026 36,849 2027 36,849 2028 18,208 Total future minimum lease payments 137,967 Less: imputed interest (68,488 ) Net future minimum lease payments 69,479 Less: finance lease liabilities, current portion (9,698 ) Finance lease liabilities, non-current portion $ 59,781 Lease Revenue The Company is the lessor of a building and land that it purchased in connection with the acquisition of GDS, pursuant to an operating lease which expires on August 31, 2031. At the end of the lease, the lessee may enter into a new lease or return the asset, which would be available to the Company for re-leasing. The Company recorded lease revenue of $ 11,560 29,337 9,717 31,282

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS Loans payable On November 4, 2024, the Company entered into a promissory note agreement with an investor, and received cash proceeds of $ 395,000 8 On November 12, 2024, the Company received $ 150,000 in proceeds upon the issuance of a convertible promissory note with one of its stockholders. The holder is entitled to principal owed on the note into AWE real estate lots at a conversion price of $ 100,000 holder may convert principal and interest due under the note into shares of Senior Convertible 8.5 The note bears interest at 8 % per annum and matures on November 12, 2025 . During the period from November 29, 2024 through December 30, 2024, the Company received $ 141,758 8 December 5, 2025 On December 30, 2024, the Bankruptcy Court issued an order authorizing the Company to borrow up to $ 100,000 8 70,000 30,000 On January 31, 2025, the Bankruptcy Court issued an order authorizing the Company to borrow up to $ 1,500,000 7.5 Preferred Stock During the period from October 11, 2024 through November 12, 2024, the Company issued 6,200 619,907 Chapter 11 Petition On November 12, 2024, the Company filed a petition pursuant to Chapter 11 of the United States Bankruptcy Code in the United States District Court for the Southern District of Florida. Subsequent to November 12, 2024. the Company will continue to operate its business as a “debtor in possession”. The Company has sought approval of various motions with the Bankruptcy Court that are intended to enable the Company to continue its ordinary course operations and facilitate an orderly transition of its operations into Chapter 11. On November 13, 2024, the Company’s shares of common stock were delisted from the Nasdaq Stock Market (“Nasdaq”) as a result of the Chapter 11 Reorganization and trading of the Company’s common stock on Nasdaq was suspended as of the opening of business on November 22, 2024. The Company’s shares of common stock are currently quoted on the over-the-counter market with the symbol “VINOQ”. Disputed 3i On November 18, 2024, 3i, LP (“3i”) filed a reservation of rights statement with the United States Bankruptcy Court, claiming that the balance due in connection with the 2023 Senior Secured Convertible Note was $ 7,417,599 On January 21, 2025, 3i filed a Proof of Claim with the Bankruptcy Court, alleging that the balance of the 2023 Note was $ 8,022,667 As of September 30, 2024, the Company has recorded liabilities in the aggregate amount of $ 4,369,664 8,022,667

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for annual consolidated financial statements. In the opinion of management, the accompanying condensed consolidated financial statements include all adjustments which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of September 30, 2024, and for the three and nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year ending December 31, 2024 or any other period. These unaudited condensed consolidated financial statements have been derived from the Company’s accounting records and should 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, 2023, filed with the Securities and Exchange Commission (“SEC”) on April 30, 2024.
Going Concern and Management’s Liquidity Plans	Going Concern and Management’s Liquidity Plans In accordance with Accounting Standards Codification (“ASC”) 205-40, Going Concern, the Company continues to critically review its liquidity and anticipated capital requirements, including for service of the Company’s debt post-emergence from Chapter 11 protection, in light of the significant uncertainty created by the Chapter 11 petition, to determine whether these conditions, when considered in the aggregate, raise substantial doubt about its ability to continue as a going concern within twelve months after the date that the accompanying consolidated financial statements are issued. 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 Company’s ability to continue as a going concern is contingent upon the Company’s ability to successfully reorganize its operations under Chapter 11, among other factors. As a result of the Chapter 11 case, the realization of assets and the satisfaction of liabilities are subject to uncertainty. As a result of the Company’s financial condition, the defaults under the Company’s debt agreements, and the risks and uncertainties surrounding the Company’s ability or the timing to reorganize operations under Chapter 11, substantial doubt exists that the Company will be able to continue as a going concern. The condensed consolidated 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, 2024, the Company had cash of approximately $ 213,000 5,000,000 8,497,000 9,976,000 6,865,000 4,984,000 As of September 30, 2024, future cash requirements for current liabilities include $ 4,602,495 1,484,677 451,550 1,595,697 1,335,613 36,849 88,185 287,303 101,118 30,394 On February 27, 2024, the Company’s equity line of credit was terminated. On November 4, 2024 the Company received cash proceeds of $ 395,000 On November 12, 2024, the Company received $ 150,000 Between October 11, 2024 through November 12, 2024, the Company received cash proceeds of $ 616,907 During the period from November 29, 2024 through December 30, 2024, the Company received $ 141,758 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited) Since inception, the Company’s operations have primarily been funded through proceeds received in 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. 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 condensed consolidated financial statements are issued. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern.
Highly Inflationary Status in Argentina	Highly Inflationary Status in Argentina During the three and nine months ended September 30, 2024, the Company recorded gains of $ 32,229 65,814 132,493 347,201
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 74,430 93,878
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 (unaudited) The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2024 2023 2024 2023 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Real estate sales $ - $ - $ 104,143 $ 154,959 Hotel rooms and events 175,187 249,873 634,748 714,398 Clothes and accessories 14,964 62,450 101,882 170,213 Restaurants 55,953 49,382 152,423 185,389 Winemaking 148,071 74,530 280,040 150,271 Agricultural sales - - 81,537 162,764 Golf, tennis and other 28,516 27,769 82,523 84,752 Total Revenues $ 422,691 $ 464,004 $ 1,437,296 $ 1,622,746 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. See Note 7, Deferred Revenue. 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. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)
Net Loss per Common Share	Net Loss per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss 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 2024 2023 As of September 30, 2024 2023 Options 103 280 Warrants 39,627 45,647 Unvested restricted stock units 19,866 5,163 Senior Secured Convertible Notes 442,372 [1] 309,384 [2] Senior Convertible Preferred Stock 934,250 [3] - Total potentially dilutive shares 1,436,218 360,474 [1] Represents shares issuable upon conversion of $ 1,595,707 287,302 319,648 4.9792 4.00 [2] Represents shares issuable upon conversion of $ 4,335,137 676,986 178,104 16.776 [3] Represents common shares issuable upon conversion of 37,370 25 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (unaudited)
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.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis. The guidance becomes effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-07.
Preferred Stock Subject to Possible Redemption	Preferred Stock Subject to Possible Redemption The Company’s Senior Convertible Preferred Stock includes certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events (See Not 14, Temporary Equity and Stockholders’ Equity). Accordingly, the Senior Convertible Preferred Stock is classified as temporary equity. The Company accretes the carrying value of Senior Convertible Preferred Stock to equal its redemption value at the end of each reporting period.
Reclassification	Reclassification Certain prior period amounts included in prior year financial statements have been reclassified to conform to the current year presentation, including reclassification of accrued interest, current portion to loan payable, current portion and the reclassification of mortgages receivable from a related party. These reclassifications did not have a material impact on the Company’s previously reported financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2024
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 2024 2023 2024 2023 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Real estate sales $ - $ - $ 104,143 $ 154,959 Hotel rooms and events 175,187 249,873 634,748 714,398 Clothes and accessories 14,964 62,450 101,882 170,213 Restaurants 55,953 49,382 152,423 185,389 Winemaking 148,071 74,530 280,040 150,271 Agricultural sales - - 81,537 162,764 Golf, tennis and other 28,516 27,769 82,523 84,752 Total Revenues $ 422,691 $ 464,004 $ 1,437,296 $ 1,622,746
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 2024 2023 As of September 30, 2024 2023 Options 103 280 Warrants 39,627 45,647 Unvested restricted stock units 19,866 5,163 Senior Secured Convertible Notes 442,372 [1] 309,384 [2] Senior Convertible Preferred Stock 934,250 [3] - Total potentially dilutive shares 1,436,218 360,474 [1] Represents shares issuable upon conversion of $ 1,595,707 287,302 319,648 4.9792 4.00 [2] Represents shares issuable upon conversion of $ 4,335,137 676,986 178,104 16.776 [3] Represents common shares issuable upon conversion of 37,370 25

MORTGAGES RECEIVABLE (Tables)

MORTGAGES RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE	The following represents the maturities of mortgages receivable as of September 30, 2024: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE Non-related Related Total For the period from October 1, 2024 through December 31, 2024 $ 983,027 $ 44,008 $ 1,027,035 For the years ended December 31, 2025 391,037 18,890 409,927 2026 420,140 20,296 440,436 2027 451,408 21,807 473,215 2028 456,797 23,430 480,227 2029 469,961 25,174 495,135 Thereafter 592,730 5,430 598,160 Gross Receivable 3,765,100 159,035 3,924,135 Less: Allowance (1,608,621 ) (64,745 ) (1,673,366 ) Net receivable 2,156,479 94,290 2,250,769 Less: current portion (777,314 ) (37,103 ) (814,417 ) Mortgages receivable, non-current portion $ 1,379,165 $ 57,187 $ 1,436,352

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory at September 30, 2024 and December 31, 2023 was comprised of the following: SCHEDULE OF INVENTORY September 30, December 31, 2024 2023 Vineyard in process $ 853,085 $ 713,104 Wine in process 497,551 622,167 Finished wine 136,091 37,636 Clothes and accessories 557,495 638,023 Other 273,177 207,686 Inventory gross 2,317,399 2,218,616 Less: Reserve for obsolescence (277,223 ) (186,736 ) Total $ 2,040,176 $ 2,031,880 Inventory $ 2,040,176 $ 2,031,880

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES	Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES September 30, December 31, 2024 2023 Accrued compensation and payroll taxes $ 1,532,218 $ 1,803,869 Accrued taxes payable - Argentina 191,940 84,494 Accrued insurance expense 18,176 36,352 Accrued consulting fees 4,223 74,512 Accrued commissions 22,307 66,267 Accrued interest 411,309 129,821 Accrued cash true up obligation (see Note 10) 1,484,677 1,484,677 Other accrued expenses 48,578 39,347 Accrued expenses, current 3,713,428 3,719,339 Accrued Argentine tax obligations, non-current 30,394 30,003 Other long term accruals - 5,524 Total accrued expenses $ 3,743,822 $ 3,754,866

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DEFERRED REVENUES	Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES September 30, December 31, 2024 2023 Real estate lot sales deposits $ 1,351,958 $ 1,436,758 Hotel deposits 30,719 32,657 Other 2,427 2,398 Total 1,385,104 1,471,813 Less: deferred revenue, current portion 142,146 1,471,813 Deferred revenue, non-current portion $ 1,242,958 -

LOT SALE OBLIGATIONS (Tables)

LOT SALE OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Lot Sale Obligations
SCHEDULE OF LOT SALE OBLIGATION	The following table summarizes the activity in connection with the Company’s lot sale obligations during the nine months ended September 30, 2024: SCHEDULE OF LOT SALE OBLIGATION Lot Sale Obligations Debt Lot Sale Obligations, Lot Sale Obligations Lot Sale Obligations Debt Lot Sale Obligations, Balance at January 1, 2024 $ 605,096 $ (64,068 ) $ 541,027 Lot deposit refunded in 1Q24 (25,000 ) - (25,000 ) Amortization of debt discount - 19,355 19,355 Balance at March 31, 2024 580,096 (44,713 ) 535,382 Portion of lot deposit refunded in 2Q24 (48,450 ) - (48,450 ) Amortization of debt discount - 20,022 20,022 Balance at June 30, 2024 531,646 (24,691 ) 506,954 Balance at beginning 531,646 (24,691 ) 506,954 Portion of lot deposit refunded in 3Q24 - - - Portion of lot deposit refunded - - - Amortization of debt discount - 21,044 21,044 Balance at September 30, 2024 $ 531,646 $ (3,647 ) $ 527,998 Balance at ending $ 531,646 $ (3,647 ) $ 527,998

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2024
Loans Payable
SCHEDULE OF LOANS PAYABLE	The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE September 30, December 31, Loans Payable 2024 2023 EIDL $ 94,000 $ 94,000 2023 Loan 101,460 185,000 2024 Loan 100,000 - Total Loans Payable 295,460 279,000 Less: current portion (295,460 ) (188,628 ) Total Loans Payable, non-current portion $ - $ 90,372 Loans Payable, Related Party Investor Loan $ 1,040,153 $ - Total Loans Payable $ 1,040,153 $ -

CONVERTIBLE DEBT OBLIGATIONS (T

CONVERTIBLE DEBT OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES	Convertible debt obligations consist of the following: SCHEDULE OF CONVERTIBLE NOTES 2023 Preferred Share Total Debt Convertible debt, Preferred Share Balance at January 1, 2024 $ 1,595,697 $ - $ 1,595,697 $ (274,795 ) $ 1,320,902 $ - Convertible notes issued - 2,306,425 2,306,425 (6,725 ) 2,299,700 - Convertible note issued to related party - - - - - 1,000,000 Amortization of debt discount - - - 281,520 281,520 - Principal Conversions - (2,306,425 ) (2,306,425 ) - (2,306,425 ) (1,000,000 ) Convertible notes outstanding at September 30, 2024 $ 1,595,697 $ - $ 1,595,697 $ - $ 1,595,697 $ -
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, 2024 $ 738,140 Add: fair value of derivative associated with convertible interest accrued during the period 231,488 Balance at September 30, 2024 $ 969,628

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The following tables present segment information for the three and nine months ended September 30, 2024 and 2023, respectively: SCHEDULE OF SEGMENT INFORMATION Real Estate Development Fashion (e-commerce) Corporate TOTAL Real Fashion Corporate TOTAL For the Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 Real Estate Development Fashion (e-commerce) Corporate TOTAL Real Fashion Corporate TOTAL Revenues $ 407,727 $ 14,964 $ - $ 422,691 $ 1,335,414 $ 101,882 $ - $ 1,437,296 Revenues from Foreign Operations $ 407,727 $ - $ - $ 407,727 $ 1,335,414 $ - $ - $ 1,335,414 Loss from Operations $ (534,741 ) $ (835,993 ) $ (1,510,848 ) $ (2,881,582 ) $ (1,290,743 ) $ (1,764,584 ) $ (4,499,658 ) $ (7,554,985 ) Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL For the Three Months Ended September 30, 2023 For the Nine Months Ended September 30, 2023 Real Fashion Corporate TOTAL Real 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 ) The following table presents segment information as of September 30, 2024 and December 31, 2023. Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL As of September 30, 2024 As of December 31, 2023 Real Fashion Corporate TOTAL Real Fashion Corporate TOTAL Total Property and Equipment, net $ 6,359,564 $ 308,870 $ - $ 6,668,434 $ 6,651,946 $ 1,154,424 $ - $ 7,806,370 Total Property and Equipment, net in Foreign Countries $ 6,359,564 $ - $ - $ 6,359,564 $ 6,651,946 $ - $ - $ 6,651,946 Total Assets $ 12,940,655 $ 687,013 $ 464,447 $ 14,092,115 $ 13,004,982 $ 3,110,117 $ 445,226 $ 16,560,325

TEMPORARY EQUITY AND STOCKHOL_2

TEMPORARY EQUITY AND STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE	A summary of outstanding and exercisable warrants as of September 30, 2024 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 $45.00 Common Stock 35,571 1.4 35,571 $100.00 Common Stock 4,043 0.3 4,043 $9,000.00 Common Stock 13 1.4 13 Total 39,627 1.3 39,627
SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES	A summary of RSU activity during the nine months ended September 30, 2024 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, 2024 7,639 $ 46.87 Granted 37,500 - Vested (25,031 ) 5.22 Forfeited (242 ) 116.00 RSUs non-vested September 30, 2024 19,866 $ 19.16
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of stock option activity during the nine months ended September 30, 2024 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2024 302 8,274.93 Granted - - Exercised - - Expired - - Forfeited (199 ) 6,930.00 Outstanding, September 30, 2024 103 10,873.40 1.0 $ - Exercisable, September 30, 2024 102 $ 10,874.31 1.0 $ -
SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE	The following table presents information related to GGH stock options outstanding and exercisable as of September 30, 2024: SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 10,890.00 90 1.0 90 $ 10,800.00 10 1.1 9 $ 10,620.00 3 1.2 3 103 1.0 102

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases
SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES	Supplemental cash flow information related to the Company’s operating and finance leases is as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Nine Months Ended September 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 124,174 $ 149,994 Operating cash flows from finance lease $ 632 $ - Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Finance lease $ 75,734 $ - Weighted Average Remaining Lease Term: Operating leases - 4.6 Finance lease 3.7 - Weighted Average Discount Rate: Operating leases 7.0 % 7.0 % Finance Lease 41.5 % N/A
SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT	Future minimum lease commitments in connection with the Company’s finance lease are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the period from October 1, 2024 through December 31, 2024 $ 9,212 For the years ended December 31, 2025 36,849 2026 36,849 2027 36,849 2028 18,208 Total future minimum lease payments 137,967 Less: imputed interest (68,488 ) Net future minimum lease payments 69,479 Less: finance lease liabilities, current portion (9,698 ) Finance lease liabilities, non-current portion $ 59,781

BUSINESS ORGANIZATION AND NAT_2

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative)	May 01, 2024	Sep. 25, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stockholders equity, reverse stock split	the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock	the Company effected a reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product Information [Line Items]
Total Revenues	$ 422,691	$ 464,004	$ 1,437,296	$ 1,622,746
Real Estate [Member]
Product Information [Line Items]
Total Revenues			104,143	154,959
Hotel Rooms and Events [Member]
Product Information [Line Items]
Total Revenues	175,187	249,873	634,748	714,398
Clothes and Accessories [Member]
Product Information [Line Items]
Total Revenues	14,964	62,450	101,882	170,213
Restaurants [Member]
Product Information [Line Items]
Total Revenues	55,953	49,382	152,423	185,389
Winemaking [Member]
Product Information [Line Items]
Total Revenues	148,071	74,530	280,040	150,271
Agricultural Sales [Member]
Product Information [Line Items]
Total Revenues			81,537	162,764
Golf Tennis and Other [Member]
Product Information [Line Items]
Total Revenues	$ 28,516	$ 27,769	$ 82,523	$ 84,752

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,436,218		360,474
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	103		280
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	39,627		45,647
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	19,866		5,163
Senior Secured Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	442,372	[1]	309,384	[2]
Senior Secured Preferred Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	934,250	[3]
[1]Represents shares issuable upon conversion of $ 1,595,707 287,302 319,648 4.9792 4.00 4,335,137 676,986 178,104 16.776 37,370 25

SCHEDULE OF ANTIDILUTIVE SECU_2

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	May 21, 2024
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Convertible preferred stock, shares issued upon conversion			25
Senior Secured Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Convertible debt outstanding	$ 1,595,707	$ 4,335,137
Redemption premium	287,302	676,986
Accrued interest outstanding	$ 319,648	$ 178,104
Conversion price	$ 4.9792	$ 16.776
Floor price	$ 4
Convertible 8.5% Preferred Promissory Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Convertible debt outstanding	$ 37,370
Convertible preferred stock, shares issued upon conversion	25

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended						9 Months Ended
	Nov. 12, 2024	Nov. 04, 2024	Dec. 30, 2024	Nov. 12, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Cash					$ 213,383			$ 201,108			$ 213,383	$ 201,108	$ 427,961	$ 300,185
Working capital deficit					5,000,000						5,000,000
Net loss					3,133,654	$ 2,630,049	$ 2,733,646	2,298,575	$ 4,982,127	$ 2,695,148	8,497,349	9,975,850
Cash in operating activities											6,864,916	4,984,363
Accounts payable and accrued expenses					4,602,495						4,602,495
Convertible debt, cash true up obligation					1,484,677						1,484,677		1,484,677
Lot sale obligations					451,550						451,550
Convertible debt face amount					1,595,697						1,595,697
Loans Payable					1,335,613						1,335,613
Finance lease liabilities, current					36,849						36,849
Other current liabilities					88,185						88,185		254,768
Loans Payable					287,303						287,303
Finance lease liabilities, non-current											101,118
Accrued expenses and other liabilities					30,394						30,394
Convertible promissory notes											2,299,700	5,000,000
Gain on foreign currency translation					32,229			$ 132,493			65,814	$ 347,201
Cash, FDIC insured amount					250,000						250,000
Cash uninsured amount					$ 74,430						$ 74,430		$ 93,878
President and CEO [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Proceeds from issuance of non-convertible promissory note			$ 141,758
Promissory Note [Member]
Short-Term Debt [Line Items]
Convertible promissory notes	$ 150,000	$ 395,000
Preferred Shares Convertible Notes [Member]
Short-Term Debt [Line Items]
Convertible promissory notes				$ 616,907

SCHEDULE OF MATURITIES OF MORTG

SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE (Details)	Sep. 30, 2024 USD ($)
Defined Benefit Plan Disclosure [Line Items]
For the period from October 1, 2024 through December 31, 2024	$ 1,027,035
2025	409,927
2026	440,436
2027	473,215
2028	480,227
2029	495,135
Thereafter	598,160
Gross Receivable	3,924,135
Less: Allowance	(1,673,366)
Net receivable	2,250,769
Less: current portion	(814,417)
Mortgages receivable, non-current portion	1,436,352
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
For the period from October 1, 2024 through December 31, 2024	983,027
2025	391,037
2026	420,140
2027	451,408
2028	456,797
2029	469,961
Thereafter	592,730
Gross Receivable	3,765,100
Less: Allowance	(1,608,621)
Net receivable	2,156,479
Less: current portion	(777,314)
Mortgages receivable, non-current portion	1,379,165
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
For the period from October 1, 2024 through December 31, 2024	44,008
2025	18,890
2026	20,296
2027	21,807
2028	23,430
2029	25,174
Thereafter	5,430
Gross Receivable	159,035
Less: Allowance	(64,745)
Net receivable	94,290
Less: current portion	(37,103)
Mortgages receivable, non-current portion	$ 57,187

MORTGAGES RECEIVABLE (Details N

MORTGAGES RECEIVABLE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Modified [Line Items]
Debt principal amount	$ 1,595,697		$ 1,595,697		$ 1,595,697
Common Stock [Member]
Financing Receivable, Modified [Line Items]
Mortgages receivable, current	$ 37,330		$ 37,330		17,295
Mortgages receivable percentage	10%		10%
Mortgage Receivable [Member]
Financing Receivable, Modified [Line Items]
Debt principal amount	$ 929,069		$ 929,069		$ 815,674
Mortgages receivable, percent	11%		11%		10%
Interest income	$ 813	$ 51,593	$ 10,376	$ 161,409
Interest receivable	$ 168,794		$ 168,794		$ 190,967
Mortgages Loan [Member]
Financing Receivable, Modified [Line Items]
Interest rate	7.20%		7.20%
Allowance for uncollectable mortgages			$ 1,673,366		$ 1,436,981
Mortgages Loan [Member] | Minimum [Member]
Financing Receivable, Modified [Line Items]
Loan term			8 years
Mortgages Loan [Member] | Maximum [Member]
Financing Receivable, Modified [Line Items]
Loan term			10 years

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Vineyard in process	$ 853,085	$ 713,104
Wine in process	497,551	622,167
Finished wine	136,091	37,636
Clothes and accessories	557,495	638,023
Other	273,177	207,686
Inventory gross	2,317,399	2,218,616
Less: Reserve for obsolescence	(277,223)	(186,736)
Inventory	$ 2,040,176	$ 2,031,880

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Inventory Disclosure [Abstract]
Deposits for invertory purchase					$ 161,531
Provision for obsolete inventory	$ 7,288	$ 23,902	$ 187,908	$ 123,225

SCHEDULE OF ACCRUED EXPENSES (D

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued compensation and payroll taxes	$ 1,532,218	$ 1,803,869
Accrued taxes payable - Argentina	191,940	84,494
Accrued insurance expense	18,176	36,352
Accrued consulting fees	4,223	74,512
Accrued commissions	22,307	66,267
Accrued interest	411,309	129,821
Accrued cash true up obligation (see Note 10)	1,484,677	1,484,677
Other accrued expenses	48,578	39,347
Accrued expenses, current	3,713,428	3,719,339
Accrued Argentine tax obligations, non-current	30,394	30,003
Other long term accruals		5,524
Total accrued expenses	$ 3,743,822	$ 3,754,866

ACCRUED EXPENSES (Details Narra

ACCRUED EXPENSES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Nov. 27, 2020	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		$ 1,532,218		$ 1,532,218		$ 1,803,869
Interest expenses		11,205		11,205
ARGENTINA
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		185,445		185,445		$ 75,769
Interest expenses		$ 49,521	$ 14,031	$ 86,952	$ 95,617
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, 2024	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Deferred revenue, non-current portion	$ 1,242,958
Nonrelated Party [Member]
Disaggregation of Revenue [Line Items]
Less: deferred revenue, current portion	142,146	$ 1,471,813
Total	1,385,104	1,471,813
Deferred revenue, non-current portion	1,242,958
Nonrelated Party [Member] | Real Estate [Member]
Disaggregation of Revenue [Line Items]
Less: deferred revenue, current portion	1,351,958	1,436,758
Nonrelated Party [Member] | Hotel [Member]
Disaggregation of Revenue [Line Items]
Less: deferred revenue, current portion	30,719	32,657
Nonrelated Party [Member] | Other Deferred Revenue [Member]
Disaggregation of Revenue [Line Items]
Less: deferred revenue, current portion	$ 2,427	$ 2,398

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Deferred revenue, revenue recognized			$ 2,900,000
Interest expense	$ 11,205		11,205
Accrued interest	411,309		411,309		$ 129,821
Related Party [Member]
Disaggregation of Revenue [Line Items]
Deferred revenue	250,000		250,000		250,000
Interest expense	5,291		15,814
Accrued interest	19,485		19,485		$ 3,605
Real Estate [Member]
Disaggregation of Revenue [Line Items]
Deposits	19,343		19,343
Revenue from sales	$ 0	$ 0	$ 104,143	$ 154,959

SCHEDULE OF LOT SALE OBLIGATION

SCHEDULE OF LOT SALE OBLIGATION (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Amortization of debt discount				$ 341,941	$ 2,104,384
Debt Discount [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of debt discount	$ 21,044			60,421
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning			$ 541,027	541,027
Balance at ending	527,998			527,998
Nonrelated Party [Member] | Lot Sale Obligations [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	531,646	$ 580,096	605,096	605,096
Lot deposit refunded in 1Q24			(25,000)
Amortization of debt discount
Portion of lot deposit refunded		(48,450)
Balance at ending	531,646	531,646	580,096	531,646
Nonrelated Party [Member] | Debt Discount [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	(24,691)	(44,713)	(64,068)	(64,068)
Lot deposit refunded in 1Q24
Amortization of debt discount	21,044	20,022	19,355
Portion of lot deposit refunded
Balance at ending	(3,647)	(24,691)	(44,713)	(3,647)
Nonrelated Party [Member] | Lot Sale Obligations Net of Discount [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	506,954	535,382	541,027	541,027
Lot deposit refunded in 1Q24			(25,000)
Amortization of debt discount	21,044	20,022	19,355
Portion of lot deposit refunded		(48,450)
Balance at ending	$ 527,998	$ 506,954	$ 535,382	$ 527,998

LOT SALE OBLIGATIONS (Details N

LOT SALE OBLIGATIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price				$ 50,000
Interest expense	$ 11,205		11,205
Amortization of debt discount			341,941	$ 2,104,384
Interest accrued	411,309	$ 129,821	411,309
Lot Sale Obligations [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest expense	31,864		92,324
Interest accrued	$ 10,820		$ 31,903
Stated interest rate	8.50%		8.50%
Interest accrued	$ 40,955	9,052	$ 40,955
Debt Discount [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amortization of debt discount	$ 21,044		60,421
Lot Deposit Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price		$ 50,000
Interest rate to be paid on the lot sale obligation		8.50%
Lot Deposit Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase amount receivable			25,000
Lot Deposit Agreements [Member] | Lot Sale Obligations [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of real estate lots		$ 525,000
Lot Deposit Agreements [Member] | Debt Discount [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Value of lots transferrable upon rescission of lot deposit agreements			$ 80,096

SCHEDULE OF LOANS PAYABLE (Deta

SCHEDULE OF LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2024	Jun. 24, 2024	Dec. 31, 2023	May 22, 2020
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable, non-current portion			$ 90,372
Economic Injury Disaster Loan [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable				$ 94,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable	295,460		279,000
Less: current portion	(295,460)		(188,628)
Total Loans Payable, non-current portion			90,372
Nonrelated Party [Member] | Economic Injury Disaster Loan [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable	94,000		94,000
Nonrelated Party [Member] | 2023 Loan [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable	101,460		185,000
Nonrelated Party [Member] | 2024 Loan [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable	100,000
Investor [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Loans Payable	1,040,153
Less: current portion	$ (600,000)	$ (420,000)

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 05, 2024	Aug. 16, 2024	Jun. 24, 2024	Feb. 22, 2024	Jan. 09, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	May 22, 2020
Short-Term Debt [Line Items]
Accrued interest						$ 32,833	$ 32,833		$ 32,833		$ 26,129
Proceeds from notes payable									100,000	$ 185,000
Principal owed amount						1,595,697	1,595,697		1,595,697		1,595,697
Interest expense							14,298	$ 20,475	23,823	$ 56,989
Nonrelated Party [Member]
Short-Term Debt [Line Items]
Loans payable						295,460	295,460		295,460		279,000
Aggregate amount						295,460	295,460		295,460		188,628
Investor [Member]
Short-Term Debt [Line Items]
Loans payable						1,040,153	1,040,153		$ 1,040,153
Bear interest rate		8%
Maturity date		Oct. 31, 2024	Jun. 23, 2025						Oct. 31, 2024
Accrued interest		$ 20,153
Aggregate amount			$ 420,000			600,000	600,000		$ 600,000
Proceeds from notes payable						900,000
Purchase of equity						120,000
Principal owed amount		$ 600,000
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Loans payable												$ 94,000
Bear interest rate												3.75%
Economic Injury Disaster Loan [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Loans payable						94,000	94,000		94,000		94,000
2023 Loan [Member] | Non-Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Bear interest rate					8%
Proceeds from debt					$ 185,000
Maturity date					Jan. 09, 2024
Repayments of debt				$ 83,540
Accrued interest				$ 16,460
2023 Loan [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Loans payable						101,460	101,460		101,460		185,000
2024 Loan [Member] | Non-Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Bear interest rate	8%
Proceeds from debt	$ 100,000
Maturity date	Oct. 15, 2024
2024 Loan [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Loans payable						$ 100,000	$ 100,000		$ 100,000

SCHEDULE OF CONVERTIBLE NOTES (

SCHEDULE OF CONVERTIBLE NOTES (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Short-Term Debt [Line Items]
Balance at January 1, 2024	$ 1,595,697
Debt Discount, beginning balance	(274,795)
Convertible debt net of discount, beginning balance	1,320,902
Convertible notes issued	2,306,425
Debt Discount, Convertible notes issued	(6,725)
Convertible debt net of discount, Convertible notes issued	2,299,700
Convertible note issued to related party
Debt Discount, Convertible note issued to related party
Convertible debt net of discount, Convertible note issued to related party
Amortization of debt discount
Debt Discount, Amortization of debt discount	281,520
Convertible debt net of discount, Amortization of debt discount	281,520
Principal Conversions	(2,306,425)
Debt Discount, Principal Conversions
Convertible debt net of discount, Principal Conversions	(2,306,425)
Convertible notes outstanding at September 30, 2024	1,595,697
Debt Discount, ending balance
Convertible debt net of discount, ending balance	1,595,697
Related Party [Member]
Short-Term Debt [Line Items]
Preferred Share Convertible Notes, beginning balance
Preferred Share Convertible Notes, Convertible notes issued
Preferred Share Convertible Notes, Convertible note issued to related party	1,000,000
Preferred Share Convertible Notes, Amortization of debt discount
Preferred Share Convertible Notes, Principal Conversions	(1,000,000)
Preferred Share Convertible Notes, ending balance
2023 Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at January 1, 2024	1,595,697
Convertible notes issued
Convertible note issued to related party
Amortization of debt discount
Principal Conversions
Convertible notes outstanding at September 30, 2024	1,595,697
Preferred Share Convertible Notes [Member]
Short-Term Debt [Line Items]
Balance at January 1, 2024
Convertible notes issued	2,306,425
Convertible note issued to related party
Amortization of debt discount
Principal Conversions	(2,306,425)
Convertible notes outstanding at September 30, 2024

SUMMARY OF THE CHANGES IN THE F

SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
Balance at January 1, 2024	$ 738,140
Add: fair value of derivative associated with convertible interest accrued during the period	231,488
Balance at September 30, 2024	$ 969,628

CONVERTIBLE DEBT OBLIGATIONS (D

CONVERTIBLE DEBT OBLIGATIONS (Details Narrative) - USD ($)		3 Months Ended			9 Months Ended
	Aug. 16, 2024	Sep. 30, 2024	Aug. 06, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Mar. 06, 2024	Feb. 28, 2024	Feb. 21, 2024	Feb. 05, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Convertible debt, cash true up obligation		$ 1,484,677			$ 1,484,677							$ 1,484,677
Change in fair value of derivative liabilities		75,861		$ 95,727	231,488	$ 2,236,844
Interest expense		11,205			11,205
Debt instrument face amount		1,595,697			1,595,697							1,595,697
Convertible promissory notes					2,299,700	5,000,000
Related Party [Member]
Short-Term Debt [Line Items]
Interest expense		5,291			$ 15,814
2023 Senior Secured Convertible Note [Member]
Short-Term Debt [Line Items]
Beneficial ownership description					3i, LP (“3i”) elected to increase the cap on its beneficial ownership of the Company from 4.99% to 9.99% effective on the sixty-first day after such notice was delivered to the Company, pursuant to the terms of the 2023 Senior Secured Convertible Note (the “2023 Note”)
Conversion price											$ 134
Conversion floor price											$ 4
Convertible debt, cash true up obligation		1,484,677			$ 1,484,677							$ 1,484,677
Redemption payment								$ 3,460,510	$ 3,450,711	$ 3,437,646
2023 Note [Member]
Short-Term Debt [Line Items]
Interest expense		72,347		1,118,849	502,950	2,671,922
Debt instrument increase accrued interest		28,135		93,496	96,479	449,149
Debt instrument incremental default interest		44,212		0	131,676	118,389
Accrued interest		0		1,025,353	274,795	2,104,384
Convertible 8.5% Preferred Promissory Notes [Member]
Short-Term Debt [Line Items]
Conversion price	$ 100
Debt instrument face amount			$ 2,306,425
Convertible promissory notes			$ 2,299,700
Interest rate	8.50%		8.50%
Interest owed	$ 21,243
Original issue discount			$ 6,725
Convertible 8.5% Preferred Promissory Notes [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Conversion price	$ 100
Debt instrument face amount							$ 1,000,000
Interest rate							8.50%
Preferred Promissory Notes [Member]
Short-Term Debt [Line Items]
Interest expense		23,990		0	48,121	0
Debt instrument increase accrued interest		21,912		0	41,396	0
Accrued interest		$ 2,078		$ 0	$ 6,725	$ 0

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Revenues	$ 422,691	$ 464,004	$ 1,437,296	$ 1,622,746
Revenues from Foreign Operations	407,727	401,554	1,335,414	1,454,533
Loss from Operations	(2,881,582)	(1,443,757)	(7,554,985)	(5,375,349)
Total Property and Equipment, net	6,668,434		6,668,434		$ 7,806,370
Total Property and Equipment, net in Foreign Countries	6,359,564		6,359,564		6,651,946
Total Assets	14,092,115		14,092,115		16,560,325
Real Estate Development [Member]
Segment Reporting Information [Line Items]
Revenues	407,727	401,554	1,335,414	1,454,533
Revenues from Foreign Operations	407,727	401,554	1,335,414	1,454,533
Loss from Operations	(534,741)	(52,989)	(1,290,743)	(510,760)
Total Property and Equipment, net	6,359,564		6,359,564		6,651,946
Total Property and Equipment, net in Foreign Countries	6,359,564		6,359,564		6,651,946
Total Assets	12,940,655		12,940,655		13,004,982
Fashion (e-commerce) [Member]
Segment Reporting Information [Line Items]
Revenues	14,964	62,450	101,882	168,213
Revenues from Foreign Operations
Loss from Operations	(835,993)	(352,495)	(1,764,584)	(1,307,820)
Total Property and Equipment, net	308,870		308,870		1,154,424
Total Property and Equipment, net in Foreign Countries
Total Assets	687,013		687,013		3,110,117
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues
Revenues from Foreign Operations
Loss from Operations	(1,510,848)	$ (1,038,273)	(4,499,658)	$ (3,556,769)
Total Property and Equipment, net
Total Property and Equipment, net in Foreign Countries
Total Assets	$ 464,447		$ 464,447		$ 445,226

SEGMENT DATA (Details Narrative

SEGMENT DATA (Details Narrative)	9 Months Ended
	Sep. 30, 2024 Integer
Segment Reporting [Abstract]
Number of segments	3

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Advance in amount	$ 165,800	$ 12,500	$ 338,340	$ 98,144
Related party transaction, amounts	97,098	108,994	282,098	492,523
Repayments from the related parties	0	217,414	369,168	585,228
LVH Holdings LLC [Member]
Related Party Transaction [Line Items]
Management fee income			0	225,000
Related Party [Member]
Related Party Transaction [Line Items]
Accounts receivable	0		0		$ 0
Allowance for credit losses	1,769,082		1,769,082		$ 1,517,836
Bad debt expense related to accounts receivable	$ 262,431	$ 0	$ 251,246	$ 19,431

BENEFIT CONTRIBUTION PLAN (Deta

BENEFIT CONTRIBUTION PLAN (Details Narrative) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Defined contribution plan cost recognized	$ 3,976		$ 4,084		$ 10,792	$ 13,292
Shares issued for benefit contribution plan					3,497	24
Shares issued, price per share	$ 4.22		$ 1,359.04		$ 4.22	$ 1,359.04
Shares issued value for benefit contribution plan		$ 14,768		$ 32,617	$ 14,768	$ 32,617

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants Outstanding, Number of Warrants	39,627
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 3 months 18 days
Warrants Exercisable, Number of Warrants	39,627
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 45
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	35,571
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 4 months 24 days
Warrants Exercisable, Number of Warrants	35,571
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 100
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	4,043
Warrants Exercisable, Weighted Average Remaining Life in Years	3 months 18 days
Warrants Exercisable, Number of Warrants	4,043
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 9,000
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	13
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 4 months 24 days
Warrants Exercisable, Number of Warrants	13

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units, beginning balance | shares	7,639
Weight average grant date value, beginning balance | $ / shares	$ 46.87
Number of restricted stock units, granted | shares	37,500
Weight average grant date value, granted | $ / shares
Number of restricted stock units, vested | shares	(25,031)
Weight average grant date value, vested | $ / shares	$ 5.22
Number of restricted stock units, Forfeited | shares	(242)
Weight average grant date value, Forfeited | $ / shares	$ 116
Number of restricted stock units, ending balance | shares	19,866
Weight average grant date value, ending balance | $ / shares	$ 19.16

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Equity [Abstract]
Number of options, outstanding, beginning balance			302
Weighted average exercise price, outstanding beginning balance			$ 8,274.93
Number of options, granted
Weighted average exercise price, granted
Number of options, exercised
Weighted average exercise price, exercised
Number of options, expired
Weighted average exercise price, expired
Number of options, forfeited			(199)
Weighted average exercise price, forfeited			$ 6,930
Number of options, outstanding, ending balance	103		103
Weighted average exercise price, outstanding ending balance	$ 10,873.40		$ 10,873.40
Weighted average remaining life in years, outstanding			1 year
Intrinsic value, outstanding ending balance
Number of options, exercisable ending	102		102
Weighted average exercise price, exercisable ending	$ 10,874.31		$ 10,874.31
Weighted average remaining life in years, exercisable			1 year
Intrinsic value, exercisable ending

SCHEDULE OF STOCK OPTION OUTSTA

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding , outstanding number of options	103
Options exercisable, weighted exercise average remaining life in years	1 year
Options exercisable, exercisable number of options	102
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 10,890
Options outstanding , outstanding number of options	90
Options exercisable, weighted exercise average remaining life in years	1 year
Options exercisable, exercisable number of options	90
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 10,800
Options outstanding , outstanding number of options	10
Options exercisable, weighted exercise average remaining life in years	1 year 1 month 6 days
Options exercisable, exercisable number of options	9
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 10,620
Options outstanding , outstanding number of options	3
Options exercisable, weighted exercise average remaining life in years	1 year 2 months 12 days
Options exercisable, exercisable number of options	3

TEMPORARY EQUITY AND STOCKHOL_3

TEMPORARY EQUITY AND STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)								2 Months Ended	3 Months Ended									9 Months Ended
	Aug. 31, 2024	Aug. 16, 2024	May 21, 2024	May 01, 2024	Apr. 11, 2024	Nov. 27, 2023	Sep. 25, 2023	Feb. 28, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Sep. 30, 2024		Sep. 30, 2023		Aug. 06, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reverse stock split, description				Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock.			the Company effected a reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock.
Preferred stock, shares authorized			100,000						902,670									902,670					902,670
Preferred stock, par value			$ 0.01
Preferred stock dividend rate			8.50%						8.50%
Preferred stock liquidation preference per share			$ 100
Convertible Preferred Stock, Shares Issued upon Conversion			25
Stock issuance costs									$ 39,261			$ 10,355		$ 25,356		$ 39,261		$ 74,972
Number of shares sold					16,667			288,824
Cash proceeds	$ 408,400																	408,400	[1]		[1]
Accretion of preferred stock									36,854									36,854
Proceeds from issuance of common stock					$ 100,000			$ 1,732,934										1,832,934		996,000
Price per share					$ 6			$ 6
Gain loss on foreign currency translation adjustments									$ 52,036	$ 84,201	$ (36,391)	$ 64,280		$ (37,993)		$ (39,799)		99,846		(13,512)
Options stock based compensation expense																		$ 53,729		$ 95,578
Number of shares granted
Stock Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized expense									$ 3,551									$ 3,551
Unrecognized expense, recognition period																		1 month 6 days
Gaucho Group, Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options stock based compensation expense									17,909			$ 17,910						$ 53,729		$ 95,578
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock based compensation expense									$ 150,206			$ 150,206						$ 306,708		$ 306,708
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from issuance of common stock						$ 4,000,000
Price per share						$ 6
Shares issued																		18,116
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares sold	4,084
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares sold												29,364	[2]	45,877	[3]	36,443	[4]
Restricted stock units									12,500	12,500	1,841					389		26,841
Gain loss on foreign currency translation adjustments
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Purchase of warrants									39,627									39,627
Weighted average exercise price																		$ 53.55
Convertible 8.5% Preferred Promissory Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares		33,286
Conversion of convertible securities		$ 3,306,425
Interest owed		$ 21,243
Interest rate		8.50%																				8.50%
Stock issuance costs		$ 5,161
[1]Gross proceeds of $ 413,560 5,160 52,988 10,355 316,953 25,356 480,670 39,261

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jan. 21, 2025	Nov. 18, 2024	Sep. 30, 2024
Subsequent Event [Line Items]
Contingency liability			$ 4,400,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Claim value		$ 7,417,599
Payments for claim	$ 8,000,000

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases
Operating cash flows from operating leases	$ 124,174	$ 149,994
Operating cash flows from finance lease	632
Operating leases
Finance lease	$ 75,734
Operating lease, Remaining lease term		4 years 7 months 6 days
Finance lease, Remaining lease term	3 years 8 months 12 days
Operating leases, Discount rate	7%	7%
Finance Lease, Discount rate	41.50%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases
For the period from October 1, 2024 through December 31, 2024	$ 9,212
2025	36,849
2026	36,849
2027	36,849
2028	18,208
Total future minimum lease payments	137,967
Less: imputed interest	(68,488)
Net future minimum lease payments	69,479
Less: finance lease liabilities, current portion	(9,698)
Finance lease liabilities, non-current portion	$ 59,781

LEASES (Details Narrative)

LEASES (Details Narrative)			1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 20, 2024 USD ($)	Apr. 08, 2021	Jun. 30, 2024 USD ($)	Jun. 30, 2024 ARS ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease term of contract		7 years
Lease term		May 01, 2028
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		$ 56,130
Loss on termination of lease					566,278		566,278
Operating lease expense					82,965	82,965	248,896	248,896
Operating lease right of use asset									$ 1,218,408
Operating lease liability					0		0		$ 1,328,408
Fixed lease payment			$ 3,270	$ 2,971,919
Payments to purchase equipment on lease			$ 3,039	$ 2,761,940
Right-of-use assets obtained in exchange for lease obligations							75,734
Depreciation expense					5,038		5,038
Interest expense					11,205		11,205
Operating lease income					$ 11,560	$ 9,717	$ 29,337	$ 31,282
Miami Lease [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss on termination of lease	$ 566,000
Lease hold improvements	676,000
Legal fees	1,000
Gain on operating lease right of use asset	$ 111,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

2 Months Ended

9 Months Ended

Jan. 31, 2025

Jan. 23, 2025

Jan. 21, 2025

Dec. 30, 2024

Nov. 12, 2024

Nov. 04, 2024

Sep. 30, 2024

Aug. 31, 2024

Apr. 11, 2024

Dec. 30, 2024

Nov. 11, 2024

Feb. 28, 2024

Sep. 30, 2024

Sep. 30, 2023

[1]

Nov. 18, 2024

Dec. 31, 2023

Subsequent Event [Line Items]

Issuance of shares

16,667

288,824

Cash proceeds

$ 408,400

$ 408,400

[1]

Balance due

$ 1,595,697

1,595,697

$ 1,320,902

2023 Note [Member]

Subsequent Event [Line Items]

Liabilities incurred

4,369,664

$ 4,369,664

Fee amount

$ 8,022,667

Preferred Stock [Member]

Subsequent Event [Line Items]

Issuance of shares

4,084

Subsequent Event [Member]

Subsequent Event [Line Items]

Interest and principal of promissory note

$ 395,000

Debt interest rate

8%

Annual interest rate

8%

8%

Maturity date

Nov. 12, 2025

Dec. 05, 2025

Balance due

$ 7,417,599

Subsequent Event [Member] | 2023 Note [Member]

Subsequent Event [Line Items]

Bankruptcy claims, amount of claims filed

$ 8,022,667

Subsequent Event [Member] | Argentina Strategic Opportunity Fund LLC [Member]

Subsequent Event [Line Items]

Interest and principal of promissory note

$ 30,000

$ 70,000

Annual interest rate

7.50%

8%

Unsecured debt

$ 1,500,000

$ 100,000

$ 100,000

Subsequent Event [Member] | Preferred Stock [Member]

Subsequent Event [Line Items]

Convertible preferred stock percentage during period

8.50%

Issuance of shares

6,200

Cash proceeds

$ 619,907

Subsequent Event [Member] | Stockholders [Member]

Subsequent Event [Line Items]

Proceeds from issuance of convertible promissory note

$ 150,000

Conversion price amount

$ 100,000

Description of conversion

holder may convert principal and interest due under the note into shares of Senior Convertible 8.5% Preferred Stock until the maturity date.

Subsequent Event [Member] | President and CEO [Member]

Subsequent Event [Line Items]

Proceeds from issuance of non-convertible promissory note

$ 141,758

[1]Gross proceeds of $ 413,560 5,160