Lottery.com (LTRY) S-1 18 Nov 21 IPO registration Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	Lottery.com Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001673481
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash	$ 1,179,467	$ 3,825,511	$ 158,492
Restricted cash		6,950,000
Accounts receivable	33,072,278	26,195	46,922
Prepaid expenses	10,815,458	22,013,110	22,308,882
Other current assets	238,627	788,033	753,225
Total current assets	45,305,830	33,602,849	23,267,521
Investments	250,000	250,000	250,000
Goodwill	17,937,691	12,997,048	12,997,048
Intangible assets, net	27,820,753	3,211,250	4,003,583
Property and equipment, net	1,297,885	670,952	1,290,699
Total assets	92,612,159	50,732,099	41,808,852
Liabilities
Trade payables	2,986,762	2,176,621	2,614,297
Deferred revenue	598,214	7,763,593	116,288
Convertible debt, net – current	8,912,163	8,882,665
Notes payable – current	4,077,982	12,207,180	12,186,642
Accrued interest	3,435,111	721,717	327,435
Accrued and other expenses	4,992,522	2,335,350	2,088,988
Total current liabilities	25,002,754	34,087,126	17,333,650
Convertible debt, net – non current	31,569,218	10,000	4,098,996
Other long term liabilities	1,600,000
Total liabilities	58,171,972	34,097,126	21,432,646
Commitments and contingencies
Controlling Interest
Common stock Par value $.0001, 8,610,000 shares authorized, 5,158,607 issued and outstanding as of December 31, 2020 and 2019 respectively	5,912	5,159
Additional paid-in capital	123,368,737	111,770,147	109,698,715
Accumulated deficit	(91,577,868)	(95,140,570)	(89,327,905)
Total AutoLotto Inc. stockholder’s equity	31,797,018	16,634,973	20,376,206
Noncontrolling Interest	2,643,169
Total Stockholders’ Equity	34,440,187	16,634,973
Total Liabilities & Stockholders’ Equity	92,612,159	50,732,099	$ 41,808,852
Preferred Stock – Series Seed
Controlling Interest
Preferred stock value	63	63
Preferred Stock – Series A
Controlling Interest
Preferred stock value	122	122
Preferred Stock – Series A1
Controlling Interest
Preferred stock value	22	22
Preferred Stock – Series A2
Controlling Interest
Preferred stock value	$ 30	$ 30

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - AutoLotto, Inc. [Member] - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	8,610,000	8,610,000
Common stock, shares issued	5,910,980	5,158,607
Common stock, shares outstanding	5,910,980	5,158,607
Preferred Stock – Series Seed
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	633,000	633,000
Preferred stock, shares issued	633,000	633,000
Preferred stock, shares outstanding	633,000	633,000
Preferred Stock – Series A
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,220,000	1,220,000
Preferred stock, shares issued	1,220,000	1,220,000
Preferred stock, shares outstanding	1,220,000	1,220,000
Preferred Stock – Series A1
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	225,000	225,000
Preferred stock, shares issued	223,749	223,749
Preferred stock, shares outstanding	223,749	223,749
Preferred Stock – Series A2
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	305,000	305,000
Preferred stock, shares issued	302,668	302,668
Preferred stock, shares outstanding	302,668	302,668

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 32,248,036	$ 1,602,916	$ 47,035,327	$ 4,197,314	$ 7,459,514	$ 1,887,386
Cost of revenue	11,920,721	722,363	15,925,072	1,770,885	2,952,415	846,209
Gross profit	20,327,315	880,554	31,110,255	2,426,429	4,507,099	1,041,177
Operating expenses:
Personnel costs	1,614,063	974,139	4,138,240	2,975,464	4,477,955	3,613,151
Professional fees	976,679	182,502	5,174,378	638,878	1,121,218	1,141,057
General and administration	1,085,431	163,691	4,355,760	593,380	1,084,784	4,974,806
Depreciation and amortization	1,530,026	355,671	2,904,000	1,065,490	1,533,994	1,499,274
Total operating expenses	5,206,199	1,676,004	16,572,378	5,273,211	8,217,951	11,228,288
Income (loss) from operations	15,121,116	(795,450)	14,537,877	(2,846,782)	(3,710,852)	(10,187,111)
Other expenses
Interest expense	3,789,316	296,517	9,318,638	881,553	1,221,928	619,617
Other expense	178,952	68,218	1,656,540	416,858	879,083	29,058
Total other expenses, net	3,968,268	364,735	10,975,178	1,298,411	2,101,011	648,675
Net loss before income tax					(5,811,863)	(10,835,786)
Provision for income taxes					800	800
Net income (loss)	$ 11,152,848	$ (1,160,185)	$ 3,562,699	$ (4,145,193)	$ (5,812,663)	$ (10,836,586)
Basic and diluted loss per common share (in Dollars per share)					$ (1.13)	$ (2.1)
Weighted average common shares outstanding (in Shares)					5,158,607	5,158,607
Net income (loss) per common share
Basic (in Dollars per share)	$ 1.89	$ (0.22)	$ 0.64	$ (0.8)
Diluted (in Dollars per share)	$ 0.24	$ (0.22)	$ 0.08	$ (0.8)
Weighted average common shares outstanding
Basic (in Shares)	5,900,980	5,158,607	5,534,794	5,158,607
Diluted (in Shares)	45,956,427	5,158,607	45,590,241	5,158,607

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders’ Equity - AutoLotto, Inc. [Member] - USD ($)	Common Stock	Preferred Stock – Series Seed	Preferred Stock – Series A	Preferred Stock – Series A1	Preferred Stock – Series A2	Paid-in Capital – Common	Paid-in Capital – Preferred	Accumulated Deficit	Total AutoLotto Inc. Stockholders’ Equity	Non controlling Interest	Total
Balance at Dec. 31, 2018	$ 5,159	$ 63	$ 122	$ 22	$ 30	$ 9,065,240	$ 97,001,492	$ (78,491,319)			$ 27,580,810
Balance (in Shares) at Dec. 31, 2018	5,158,607	633,000	1,220,000	223,749	302,668
Beneficial conversion feature							717,866				717,866
Issuance of digital securities							2,891,591				2,891,591
Stock based compensation						22,526					22,526
Net income (loss)								(10,836,586)			(10,836,586)
Balance at Dec. 31, 2019	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,087,766	100,610,949	(89,327,905)	$ 20,376,206		20,376,206
Balance (in Shares) at Dec. 31, 2019	5,158,607	633,000	1,220,000	223,749	302,668
Issuance of digital securities							162,498		162,498		162,498
Stock based compensation						4,905			4,905		4,905
Net income (loss)								(949,252)	(949,252)		(949,252)
Balance at Mar. 31, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,092,671	100,773,447	(90,277,156)	19,594,357		19,594,357
Balance (in Shares) at Mar. 31, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Balance at Dec. 31, 2019	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,087,766	100,610,949	(89,327,905)	20,376,206		20,376,206
Balance (in Shares) at Dec. 31, 2019	5,158,607	633,000	1,220,000	223,749	302,668
Beneficial conversion feature							1,405,341				1,405,341
Issuance of digital securities							649,992				649,992
Stock based compensation						16,099					16,099
Net income (loss)								(5,812,663)			(5,812,663)
Balance at Dec. 31, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,103,865	102,666,282	(95,140,570)	16,634,973		16,634,973
Balance (in Shares) at Dec. 31, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Balance at Mar. 31, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,092,671	100,773,447	(90,277,156)	19,594,357		19,594,357
Balance (in Shares) at Mar. 31, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Issuance of digital securities							162,498		162,498		162,498
Stock based compensation						4,904			4,904		4,904
Net income (loss)								(2,035,757)	(2,035,757)		(2,035,757)
Balance at Jun. 30, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,097,576	100,935,945	(92,312,913)	17,726,003		17,726,003
Balance (in Shares) at Jun. 30, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Issuance of digital securities							162,498		162,498		162,498
Stock based compensation						4,063			4,063		4,063
Net income (loss)								(1,160,185)	(1,160,185)		(1,160,185)
Balance at Sep. 30, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,101,639	101,098,443	(93,473,098)	16,732,379		16,732,379
Balance (in Shares) at Sep. 30, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Balance at Dec. 31, 2020	$ 5,159	$ 63	$ 122	$ 22	$ 30	9,103,865	102,666,282	(95,140,570)	16,634,973		16,634,973
Balance (in Shares) at Dec. 31, 2020	5,158,607	633,000	1,220,000	223,749	302,668
Issuance of common stock upon stock option exercise	$ 5					895			900		900
Issuance of common stock upon stock option exercise (in Shares)	5,000
Conversion of convertible debt	$ 465					934,535			935,000		935,000
Conversion of convertible debt (in Shares)	465,171
Beneficial conversion feature							9,149,683		9,149,683		9,149,683
Issuance of digital securities							108,331		108,331		108,331
Stock based compensation						2,160			2,160		2,160
Net income (loss)								(5,456,033)	(5,456,033)		(5,456,033)
Balance at Mar. 31, 2021	$ 5,629	$ 63	$ 122	$ 22	$ 30	10,041,454	111,924,296	(100,596,604)	21,375,013		21,375,013
Balance (in Shares) at Mar. 31, 2021	5,628,778	633,000	1,220,000	223,749	302,668
Issuance of common stock upon stock option exercise	$ 34					5,997			6,030		6,030
Issuance of common stock upon stock option exercise (in Shares)	33,500
Issuance of common stock in business acquisition	$ 229					459,462			459,691		459,691
Issuance of common stock in business acquisition (in Shares)	228,702
Stock based compensation						2,160			2,160		2,160
Minority interest in acquisition										2,643,169	2,643,169
Net income (loss)								(2,134,113)	(2,134,113)		(2,134,113)
Balance at Jun. 30, 2021	$ 5,891	$ 63	$ 122	$ 22	$ 30	10,509,073	111,924,296	(102,730,717)	19,708,780	2,643,169	22,351,949
Balance (in Shares) at Jun. 30, 2021	5,890,980	633,000	1,220,000	223,749	302,668
Issuance of common stock upon stock option exercise	$ 20					40,180			40,200		40,200
Issuance of common stock upon stock option exercise (in Shares)	20,000
Beneficial conversion feature							893,028		893,028		893,028
Stock based compensation						2,160			2,160		2,160
Minority interest in acquisition
Net income (loss)								11,152,848	11,152,848		11,152,848
Balance at Sep. 30, 2021	$ 5,911	$ 63	$ 122	$ 22	$ 30	$ 10,551,413	$ 112,817,324	$ (91,577,869)	$ 31,797,017	$ 2,643,169	$ 34,440,186
Balance (in Shares) at Sep. 30, 2021	5,910,980	633,000	1,220,000	223,749	302,668

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - AutoLotto, Inc. [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash flow from operating activities
Net income (loss)	$ 3,562,699	$ (4,145,193)	$ (5,812,663)	$ (10,836,586)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	2,904,000	1,065,490	1,533,994	1,499,274
Amortization of debt discount	2,296,746	126,096	827,647	399,963
Amortization of beneficial conversion feature	4,191,530	494,639
Stock based compensation expense	6,479	13,872	16,099	22,526
Forgiveness of PPP Loan	(493,225)
Loss on extinguishment of debt	71,174
Issuance of debt to pay expenses	1,003,983
Changes in assets & liabilities:
Accounts receivable	(33,046,083)	1,625
Prepaid expenses	11,202,143	103,253	295,772	4,218,029
Other current assets	561,321	(23,975)	(38,167)	(172,695)
Trade payables	808,670	(391,352)	(341,251)	(123,329)
Deferred revenue	(7,165,379)	578,759	7,647,305	208,253
Accrued interest	2,758,009	260,818	394,282	361,525
Accrued and other expenses	3,979,552	399,445	174,023	91,195
Net cash used in operating activities	(7,358,379)	(1,516,522)	4,697,041	(4,331,845)
Cash flow from investing activities
Purchases of property and equipment	(1,097,993)	(21,915)	(21,915)	(1,000,000)
Purchases of intangible assets	(3,000,000)
Cash paid for acquisitions, net of cash acquired	(10,012,540)
Net cash used in investing activities	(14,110,533)	(21,915)	(21,915)	(1,000,000)
Cash flow from financing activities
Issuance of digital securities	108,332	487,494	649,992	2,891,590
Proceeds from exercise of options	47,130
Proceeds from issuance of convertible debt	13,483,500	365,000	5,271,363	2,626,440
Proceeds from government loan		643,125
Proceeds from issuance of notes payable		27,699	910,824
Principal payments on notes payable	(1,766,093)	(44,148)	(890,287)	(289,080)
Net cash provided by financing activities	11,872,869	1,479,170	5,941,893	5,228,950
Net change in net cash and restricted cash	(9,596,044)	(59,266)	10,617,019	(102,895)
Cash at beginning of period	10,775,511	158,492	158,492	261,387
Cash at end of period	1,179,467	99,226	$ 10,775,511	$ 158,492
SUPPLEMENTAL DISCLOSURES:
Interest paid in cash	40,916
Non cash investing and financing activities
Conversion of convertible debt into common stock	935,000
Capitalization of interest from loan extinguishment	44,614
Purchase of intangible assets through the issuance of convertible debt	15,450,000
Issuance of convertible debt in exchange for outstanding liabilities	2,108,983
Issuance of convertible debt in exchange for notes payable	4,531,250
Common stock issued as part of acquisition	$ 459,691

Nature of Operations

Nature of Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Nature of Operations [Line Items]
Nature of Operations	1. Nature of Operations Description of Business AutoLotto, Inc. (dba Lottery.com) (“AutoLotto” or “the Company”) was incorporated in the State of Delaware as a C -Corp The Company is a leading provider of domestic and international lottery products and services. As an independent third -party ” -to-business -year As a provider of lottery products and services, the Company is required to comply, and its business is subject to, regulation in each jurisdiction in which the Company offers the B2C Platform, or a commercial partner offers users access to lottery games through the B2B API. In addition, it must also comply with the requirements of federal and other domestic and foreign regulatory bodies and governmental authorities in jurisdictions in which the Company operates or with authority over its business. The Company’s business is additionally subject to multiple other domestic and international laws, including those relating to the transmission of information, privacy, security, data retention, and other consumer focused laws, and, as such, may be impacted by changes in the interpretation of such laws. On June 30, 2021, the Company acquired interest in Medios Electronicos y de Comunicacion, S.A.P.I de C.V. (“Aganar”) and JuegaLotto, S.A. de C.V. (“JuegaLotto”). Aganar has been operating in the licensed iLottery market in Mexico since 2007 as an online retailer of Mexican National Lottery draw games, instant digital scratch -off On October 29, 2021 (the “Closing Date”), Trident Acquisitions Corp. (“T DAC”) -owned	1. Nature of Operations Description of Business AutoLotto, Inc. (dba Lottery.com) (“AutoLotto” or “the Company”) was incorporated in the State of Delaware as a C -Corp The Company is a leading provider of domestic and international lottery products and services. As an independent third -party ” -to-business -year The Company currently derives substantially all of its revenue from service fees paid by users of the B2C Platform, revenue share arrangements with commercial partners participating in the B2B API, and subscription fees from users of the Data Service. The Company intend to pursue growth through new products and features offered within the B2C Platform, expanding the B2C offering into new domestic and international jurisdictions, entering into additional agreements with new commercial partners for the B2B API, executing on strategic acquisitions and other synergistic opportunities, including gaining access to complimentary and new technology through such acquisitions, and investing in and developing new technology and enhancing the existing technology in each of the business lines, including implementation of distributed ledger technology. Although the Company is in active negotiations with multiple potential target companies, it did not close any such acquisitions as of the date of these financial statements (other than as described herein). The Company also expects to grow its brand and commitment to social awareness through its affiliation with WinTogether, a registered 501(c)(3) charitable trust (“WinTogether”). As a provider of lottery products and services the Company is required to comply, and its business is subject to, regulation in each jurisdiction in which the Company offers the B2C Platform, or a commercial partner offers users access to lottery games through the B2B API. In addition, it must also comply with the requirements of federal and other domestic and foreign regulatory bodies and governmental authorities in jurisdictions in which the Company operates or with authority over its business. For example, currently, in the U.S., users of the B2C Platform are required to be physically located, at the time of purchase, in the state or jurisdiction of the lottery authority offering the lottery game they purchase on the Platform. The Company verifies their location through geofencing technology integrated into the Platform. A user physically located in one U.S. jurisdiction may not purchase a lottery game sold by a lottery authority in another jurisdiction. Internationally, the Company operates the B2C Platform in jurisdictions in which such service is lawful through commercial agreements with operators who have obtained approvals from the relevant government regulators if and as required, and users may only access lottery games if they are physically located in the jurisdiction of the commercial partner at the time of purchase, as verified by geofencing technology. The Company’s business is additionally subject to multiple other domestic and international laws, including those relating to the transmission of information, privacy, security, data retention, and other consumer focused laws, and, as such, may be impacted by changes in or changes in the interpretation of such laws.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Significant Accounting Policies [Line Items]
Significant Accounting Policies	2. Significant Accounting Policies Basis of Presentation and Principle of Consolidation The accompanying unaudited condensed financial statements have been prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission for interim financial information. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements. The accompanying unaudited condensed consolidated financial statements as of September 30, 2021 and for the three and nine months ended September 30, 2021 and 2020 and the related interim information contained within the notes to the financial statements are unaudited. The unaudited interim financial statements have been prepared on the same basis as the audited consolidated financial statements and in the opinion of management, reflect all normal recurring adjustments necessary for a fair statement of the Company’s financial position as of September 30, 2021 and the results of operations and cash flows for the nine months ended September 30, 2021 and 2020. The results of operations for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ended December 31, 2021 or for other future interim periods or years. The unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements as of and for the year ended December 31, 2020 set forth elsewhere in TDAC’s Form S -4 Non-controlling Interests Non -controlling Use of Estimates The preparation of the financial statements requires management to make estimates and assumptions to determine the reported amounts of assets, liabilities, revenue and expenses. Although management believes these estimates are reasonable, actual results could differ from these estimates. The Company evaluates its estimates on an ongoing basis and prepares its estimates on historical experience and other assumptions the Company believes to be reasonable under the circumstances. Reclassifications Certain balances have been reclassified in the accompanying consolidated financial statements to conform to the current year presentation. These reclassifications had no effect on the balances of current or total assets and prior year’s net loss or accumulated deficit. Going Concern The Company has experienced operating losses and negative operating cash flows for the years ended December 31, 2020 and 2019. As of the date of the issuance date of these financial statements, our existing cash resources, net proceeds from the Business Combination, and cash to be generated from future operations, are anticipated to be sufficient to fund the Company’s operating activities, including our anticipated operating, debt and capital expense requirements, for at least 12 months after November 15, 2021. Cash and Restricted Cash As of September 30, 2021 and December 31, 2020, cash comprised of cash deposits, and deposits with some banks exceeded federally insured limits with the majority of cash held in one financial institution. Management believes all financial institutions holding its cash are of high credit quality and does not believe the Company is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. The Company had no marketable securities as of September 30, 2021 and December 31, 2020. As of December 31, 2020, restricted cash included $6,950,000 escrow deposit related to the Company’s future performance obligations to provide data access to a third party under a Master Service Agreement dated December 12, 2020. As of September 30, 2021, the restricted cash balance was $0 as the Company met all requirements in the agreement. Accounts Receivable The Company through its various merchant providers pre -authorizes Prepaid Expenses Prepaid expenses consist of payments made on contractual obligations for services to be consumed in future periods. The Company entered into an agreement with a third party to provide advertising services and issued equity instruments as compensation for the advertising services. The Company expenses the service as it is performed. The value of the services provided were used to value these contracts. The current portion of prepaid expenses is included in current assets on the consolidated balance sheet. Investments On August 2, 2018, AutoLotto purchased 186,666 -1 Property and equipment, net Property and equipment are stated at cost. Depreciation and amortization are generally computed using the straight -line three five Depreciation of property and equipment is computed using the straight -line Computers and equipment 3 years Furniture and fixtures 5 years Software 3 years Leases Right -of-use -of-use asset and lease liability due to uncertainty of the payment amount and are recorded as lease expense in the period incurred. As most of the leases do not provide an implicit rate, the Company used its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Otherwise, the implicit rate was used when readily determinable. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight -line Under the available practical expedient, the Company accounts for the lease and non -lease -term -term Goodwill and Other Intangibles Goodwill represents the excess of the cost of assets acquired over the fair value of the net assets at the date of acquisition. Intangible assets represent the fair value of separately recognizable intangible assets acquired in connection with the Company’s business combinations. The Company evaluates its goodwill and other intangibles for impairment on an annual basis or whenever events or circumstances indicate that an impairment may have occurred in accordance with the provisions of ASC 350, “ Goodwill and Other Intangible Assets Revenue Recognition Under the new standard, Accounting Standards Update (“ASU”) 2014 -09 Revenue from Contracts with Customers (Topic 606) Lottery game revenue Items that fall under this revenue classification include: Lottery game sales The Company’s performance obligations of delivering lottery games are satisfied at the time in which the digital representation of the lottery game is delivered to the user of the B2C Platform or the commercial partner of the B2B API, therefore, are recognized at a point in time. The Company receives consideration for lottery game sales at the time of delivery to the customer, being the user or commercial partner, as applicable. There is no variable consideration related to lottery game sales. As each individual lottery game delivered represents a distinct performance obligation and consideration for each game sale is fixed, representing the standalone selling price, there is no allocation of consideration necessary. Other associated revenue Items that fall under this revenue classification include: Data licensing The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the Company’s compiled customer data. Customers pay a combination of a license issue fee paid up front and sales -based -based -based -based Other licensing revenue The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the use of the Company’s tradename for marketing purposes by partners of the Company. Customers pay a license fee up front. The transaction price is deemed to be the license issue fee stated in the contract. The license offered by the Company represents a symbolic license which provides the customer with the right to use the Company’s intellectual property on an ongoing basis with continued support throughout the term of the contract in the form of ongoing maintenance of the underlying intellectual property. There is no variable consideration related to these performance obligations. Affiliate marketing credit revenue The Company’s performance obligation in agreements with certain third parties is to transfer previously acquired affiliate marketing credits (“credits”). The payment for these credits by the third parties is priced on a per -contract -in-time Arrangements with multiple performance obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, management allocates revenue to each performance obligation based on its relative standalone selling price. Management generally determines standalone selling prices based on the prices charged to customers. Deferred Revenue The Company records deferred revenue when cash payments are received or due in advance of any performance, including amounts which are refundable. Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, management requires payment before the products or services are delivered to the customer. Contract Assets Given the nature of the Company’s services and contracts, it has no contract assets. Taxes Taxes assessed by a governmental authority that are both imposed on and concurrent with specific revenue -producing Cost of Revenue Cost of revenue consists primarily of variable costs, comprising (i) the cost of procurement of lottery games, minus winnings to users, additional expenses related to the sale of lottery games, including, commissions, affiliate fees and revenue shares; and (ii) payment processing fees on user fees, including, chargebacks imposed on the Company. Other non -variable -contract Stock Based Compensation Effective October 1, 2019, the Company adopted ASU 2018 -07 Compensation — “Stock Compensation (Topic 718): Improvements to Nonemployee Share -based Payment Accounting” -based -based Stock Compensation -line Recent Accounting Pronouncements ASU No. 2020-09 (Topic 470), Debt Amendments to SEC paragraphs pursuant to SEC release NO. 33 -10762	2. Significant Accounting Policies Basis of Presentation and Principle of Consolidation The consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and reflect the accounts and operations of the Company and its majority or wholly owned subsidiaries, beginning with the date of their respective acquisition. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of the financial statements requires management to make estimates and assumptions to determine the reported amounts of assets, liabilities, revenue and expenses. Although management believes these estimates are reasonable, actual results could differ from these estimates. The Company evaluates its estimates on an ongoing basis and prepares its estimates on historical experience and other assumptions the Company believes to be reasonable under the circumstances. Business Combinations The Company has applied the provisions of FASB Accounting Standards Codification (“ASC”) 805, “ Business Combinations Going Concern The Company has experienced operating losses and negative operating cash flows for the years ended December 31, 2020 and 2019. As of the date of the issuance date of these financial statements, our existing cash resources, net proceeds from the Business Combination, and cash to be generated from future operations, are anticipated to be sufficient to fund the Company’s operating activities, including our anticipated operating, debt and capital expense requirements, for at least 12 Cash and Restricted Cash As of December The Company had no marketable securities as of December Restricted cash as of December -to-date Accounts Receivable The Company through its various merchant providers pre -authorizes in the normal course of business. The Company estimates its bad debt exposure each period and records a bad debt provision for accounts receivable it believes it may not collect in full. The Company did not record any allowance for uncollectible receivables as of December 31, 2020 and 2019. The Company has not incurred bad debt expense historically. Prepaid Expenses Prepaid expenses consist of payments made for services to be consumed in future periods. The Company entered into an agreement with a third party to provide advertising services and issued equity instruments as compensation for the advertising services. The Company used the value of services received to value the equity instruments issued and amortizes as expenses as the services are received. The current portion of prepaid expenses is included in current assets on the consolidated balance sheet. Investments On August -1 Property and equipment, net Property and equipment are stated at cost. Depreciation and amortization are generally computed using the straight -line Depreciation of property and equipment is computed using the straight -line Computers and equipment 3 years Furniture and fixtures 5 years Software 3 years Goodwill and Other Intangibles Goodwill represents the excess of the cost of assets acquired over the fair value of the net assets at the date of acquisition. Intangible assets represent the fair value of separately recognizable intangible assets acquired in connection with the Company’s business combinations. The Company evaluates its goodwill and other intangibles for impairment on an annual basis or whenever events or circumstances indicate that an impairment may have occurred in accordance with the provisions of ASC 350, “ Goodwill and Other Intangible Assets Revenue Recognition Under the new standard, Accounting Standards Update (“ASU”) 2014 -09 Revenue from Contracts with Customers (Topic 606) Lottery game sales The Company’s performance obligations of delivering lottery games are satisfied at the time in which the digital representation of the lottery game is delivered to the user of the B2C Platform or the commercial partner of the B2B API, therefore, are recognized at a point in time. The Company receives consideration for lottery game sales at the time of delivery to the customer, being the user or commercial partner, as applicable. There is no variable consideration related to lottery game sales. Each individual lottery game delivered by the Company to the end user represents a distinct performance obligation and the consideration charged by the Company to each end user for each lottery game sale is fixed, representing the standalone selling price. At all times, the relationship between the user or customer is solely with the Company and it is the Company’s sole responsibility and risk to deliver the lottery game and to ensure the availability of the lottery game for redemption, as required. The Company’s performance obligations of delivering lottery games commences at the point in time in which the user of the B2C Platform or a customer of the B2B API, as applicable, delivers the consideration for a lottery game to the Company following which the Company delivers the digital representation of the lottery game to such user or customer and thereafter procures the lottery game ticket from the seller of such lottery game ticket. There is no variable consideration related to lottery game sales and no allocation of consideration necessary. In accordance with Accounting Standards Codification (“ASC”) 606, the Company evaluates the presentation of revenue on a gross versus net basis dependent on if the Company is a principal or agent. In making this evaluation, some of the factors that are considered include whether the Company has control over the specified good or services before they are transferred to the customer. The Company also assesses if it is primarily responsible for fulfilling the promise to provide the goods or services, has inventory risk, and has discretion in establishing the price. For all of the Company’s transactions, management concluded that gross presentation is appropriate, as the Company is primarily responsible for providing the performance obligation directly to the customers and assumes fulfilment risk of all lottery game sales as it retains physical possession of lottery game sales tickets from time of sale until the point of redemption. The Company also retains inventory risk an all lottery game sales tickets as they would be responsible for any potential winnings related to lost or unredeemable tickets at the time of redemption. Finally, while states has the authority to establish lottery game sales prices, the Company can add service fees to ticket prices evidencing its ability to establish the ultimate price of the lottery tickets being sold. Data licensing The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the Company’s compiled customer data. Customers pay a combination of a license issue fee paid up front and sales -based -based -based -based Other licensing revenue The Company’s performance obligations in contracts with certain customers is to provide a license of intellectual property related to the use of the Company’s trade name for marketing purposes by partners of the Company. Customers pay a license fee up front. The transaction price is deemed to be the license issue fee stated in the contract. The license offered by the Company represents a symbolic license which provides the customer with the right to use the Company’s intellectual property on an ongoing basis with continued support throughout the term of the contract in the form of ongoing maintenance of the underlying intellectual property. The Company recognizes revenue rateably over the term of the contract. There are no variable considerations related to these performance obligations. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, management allocates revenue to each performance obligation based on its relative standalone selling price. Management generally determines standalone selling prices based on the prices charged to customers. Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of any performance, including amounts which are refundable. Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, management requires payment before the products or services are delivered to the customer. Contract Assets Given the nature of the Company’s services and contracts, it has no contract assets. Taxes Taxes assessed by a governmental authority that are both imposed on and concurrent with specific revenue -producing Cost of Revenue Cost of revenue consists primarily of variable costs, comprising (i) the cost of procurement of lottery games, minus winnings to users, additional expenses related to the sale of lottery games, including, commissions, affiliate fees and revenue shares; and (ii) payment processing fees on user fees, including, chargebacks imposed on the Company. Stock Based Compensation Effective October -07 Compensation — “Stock Compensation (Topic 718): Improvements to Nonemployee Share -based Payment Accounting” -based -based Stock Compensation -line Advertising Costs Advertising costs are charged to operations when incurred. Advertising costs for the years ended December Income Taxes For both financial accounting and tax reporting purposes, the Company reports income and expenses based on the accrual method of accounting. For federal and state income tax purposes, the Company reports income or loss from their investments in limited liability companies on the consolidated income tax returns. As such, all taxable income and available tax credits are passed from the limited liability companies to the individual members. It is the responsibility of the individual members to report the taxable income and tax credits, and to pay any resulting income taxes. Therefore, in relation to the income and losses incurred by the limited liability companies, they have been consolidated in the Company’s tax return and provision based upon its relative ownership. Income taxes are accounted for in accordance with ASC 740, “ Income Taxes The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two -step Generally, the taxing authorities can audit the previous three years of tax returns and in certain situations audit additional years. For federal tax purposes, the Company’s 2018 through 2020 tax years generally remain open for examination by the tax authorities under the normal three -year -year Fair Value of Financial Instruments The Company determines the fair value of its financial instruments in accordance with the provisions of ASC 820, Fair Value Measurements and Disclosures , • • • -based Determination of fair value and the resulting hierarchy requires the use of observable market data whenever available. The classification of an asset or liability in the hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. Fair value of stock options and warrants Management uses the Black -Scholes -pricing -free Recent Accounting Pronouncements ASU 2014 -09 , Revenue from Contracts with Customers (Topic 606) “Revenue Recognition” (“ASC 606”) In May 2014, the FASB issued ASU 2014 -09 “Revenue Recognition” On January 1, 2019, the Company adopted ASC 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2019. Results for all reporting periods are presented under Topic 606. We did not have a cumulative impact as of January 1, 2019 due to the adoption of ASU No. 2016-02 (Topic 842), Leases In February 2016, the FASB issued ASU 2016 -02 Leases Topic ASC 842 also provides a package of transition practical expedients that allows an entity to not reassess (i) whether any expired or existing contracts contain a lease; (ii) the lease classification of any expired or existing lease; and (iii) initial direct costs for any existing lease. The Company adopted ASC 842, effective January ASU No. 2020-09 (Topic 470), Debt Amendments to SEC paragraphs pursuant to SEC release NO. 33 -10762

Business Combination

Business Combination	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Business Combination [Line Items]
Business Combination	3. Business Combination On June 30, 2021, the Company completed its acquisition of 100 percent of equity of Global Gaming Enterprises, Inc., a Delaware corporation (“Global Gaming”), which holds 80% of the equity of each of Medios Electronicos y de Comunicacion, S.A.P.I de C.V. (“Aganar”) and JuegaLotto, S.A. de C.V. (“JuegaLotto”). JuegaLotto is federally licensed by the Mexico regulatory authorities with jurisdiction over the ability to sell international lottery games in Mexico through an authorized federal gaming portal and is licensed for games of chance in other countries throughout Latin America. Aganar has been operating in the licensed iLottery market in Mexico since 2007 and is licensed to sell Mexican National Lottery draw games, instant win tickets, and other games of chance online with access to a federally approved online casino and sportsbook gaming license and additionally issues a proprietary scratch lottery game in Mexico under the brand name Capalli. The opening balance of the acquirees have been included in our consolidated balance sheet since the date of the acquisition. Since the acquirees’ financial statements were denominated in Mexican pesos, the exchange rate of 22.0848 pesos per dollar was used to translate the balances. The net purchase price was allocated to the assets and liabilities acquired as per the table below. Goodwill represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. The fair values of the acquired intangible assets were determined using Level 3 inputs which were not observable in the market. The total purchase price of $10,989,691, consisting cash of $10,530,000 and 228,702 Cash $ 517,460 Accounts receivable, net 34,134 Prepaids 5,024 Property and equipment, net 2,440 Other assets, net 65,349 Intangible assets 8,590,000 Goodwill 4,940,643 Total assets $ 14,155,051 Accounts payable and other liabilities $ (387,484 ) Customer deposits (134,707 ) Related party loan (417,017 ) Total liabilities $ (939,208 ) Total net assets of Acquirees $ 13,215,843 Goodwill recognized in connection with the acquisition is primarily attributed to an anticipated growing lottery market in Mexico that are expected to be achieved from the integration of these Mexican entities. None of the goodwill is expected to be deductible for income tax purposes. Following are details of the purchase price allocated to the intangible assets acquired. Category Fair Value Customer Relationships $ 410,000 Gaming Licenses $ 4,020,000 Trade Names and Trademarks $ 2,540,000 Technology $ 1,620,000 Total Intangibles $ 8,590,000 The following unaudited pro forma condensed consolidated results of operations for the three and nine months ended September 30, 2021 have been prepared as if the acquisition of Global Gaming had occurred on January 1, 2021 and includes adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding. For the three months ending September 30, 2021, Global Gaming’s financial results are included in the number for Lottery.com For the three months ended For the nine months ended Lottery.com Proforma Lottery.com Global Gaming Proforma Total revenues $ 32,248 $ 32,248 $ 47,035 $ 1,962 $ 48,998 Net income (loss) 11,153 11,153 3,563 (86 ) 3,477 Net income (loss) attributable to common shareholders $ 11,153 $ 11,153 $ 3,563 $ (86 ) $ 3,477 Net income (loss) per common share Basic $ 1.89 $ 1.89 $ 0.64 $ 0.63 Diluted $ 0.24 $ 0.24 $ 0.08 $ 0.08 Weighted average common shares outstanding Basic 5,900,980 5,900,980 5,534,794 5,534,794 Diluted 45,956,427 45,956,427 45,590,241 45,590,241	3. Business Combination On August Our technology pulls real time primary source data, and, in some instances, we additionally acquire data from dedicated data feeds from the lottery authorities; our data is constantly monitored to ensure accuracy and timely delivery. We are not required to obtain licenses or approvals from the lottery authorities to pull this primary source data or acquire the data from such dedicated feeds. Commercial acquirers of our Data Service pay a subscription for access to the Data Service and, for acquisition of certain large data sets, an additional per record fee. The Company has determined that the acquisition was a business combination under ASC 805 whereby the assets acquired and the liabilities assumed are recorded at their fair values with any excess of the aggregate consideration over the fair values of the identifiable net assets allocated to goodwill. Operating results have been included in these consolidated financial statements from the date of the acquisition. Any goodwill recognized is attributed based on reporting units. The purchase consideration was as follows: Cash $ 12,474,635 Notes payable $ 200,000 Options to purchase Digital Security 3,176,214 Total purchase consideration $ 15,590,849 According to the purchase agreement dated on August On January Total consideration to majority members per modification agreement $ 10,295,088 Cash consideration to minority members per purchase agreement 2,119,547 Implied value of digital securities options for minority members 3,176,214 Total purchase price $ 15,590,849 The implied value of the digital securities options for minority members was calculated based on the difference in cash consideration to majority members from the original agreement versus the modified agreement of approximately $6,175,000 divided by the difference in digital securities options of 2,535,665, or $2.44 per digital securities option. The modification agreement specified the payment methods for the final consideration, including payments from investments and certain sales. In conjunction with the modification agreement, promissory notes of $200,000 were entered with the majority members of TinBu. Given the modification agreement was entered within 6 The purchase price was allocated to the identified tangible and intangible assets acquired based on their estimated fair values at the acquisition date as follows: Cash $ 128,434 Accounts receivable 26,407 Prepaids and other assets 62,856 Property and equipment, net 492 Rent deposit 3,860 Intangible assets 2,380,000 Goodwill 12,997,048 Total assets $ 15,599,097 Accounts payable and other liabilities $ 8,248 Net assets acquired $ 15,590,849

Property and Equipment, net

Property and Equipment, net	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Property and Equipment, net [Line Items]
Property and Equipment, net	4. Property and Equipment, net Property and equipment, net as of September 30, 2021 and December 31, 2020, consisted of the following: As of As of Computers and equipment $ 99,342 $ 85,004 Furniture and fixtures 22,767 14,301 Software 2,980,100 1,903,121 Property and equipment 3,102,209 2,002,426 Accumulated depreciation (1,804,324 ) (1,331,474 ) Property and equipment, net $ 1,297,885 $ 670,952 Depreciation expense was $250,875 and $157,588 for the three months ended September 30, 2021 and 2020, respectively. Depreciation expense was $473,500 and $471,132 for the nine months ended September 30, 2021 and 2020, respectively.	4. Property and Equipment, net Property and equipment, net as of December 31, 2020 and 2019 consisted of the following: As of December 31, 2020 2019 Computers and equipment $ 85,004 $ 63,090 Furniture and fixtures 14,301 14,301 Software 1,903,121 1,903,121 Property and equipment 2,002,426 1,980,512 Accumulated depreciation (1,331,474 ) (689,813 ) Property and equipment, net $ 670,952 $ 1,290,699 Depreciation expense was $641,661 and $623,607 for the years ended December 31, 2020 and 2019, respectively.

Intangible assets, net

Intangible assets, net	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Intangible assets, net [Line Items]
Intangible assets, net	5. Intangible assets, net TinBu Acquisition The following intangible assets, net relate to the acquisition of TinBu LLC (“TinBu”): Customer Relationships Customer relationships represent the valuation of acquired customer accounts. The cost is amortized on the straight -line six As of September 30, As of December 31, Cost basis $ 940,000 $ 940,000 Less: accumulated amortization (483,056 ) (365,556 ) $ 456,944 $ 574,444 Amortization expense for the three months ended September 30, 2021 and 2020 was $39,167 and $39,167, respectively. Amortization expense for the nine months ended September 30, 2021 and 2020 was $117,500 and $117,500, respectively. Estimated amortization expense for the three months remaining in 2021 will be $39,167 and each of the ensuing years through December 31, 2024 will be $156,667 (except for 2024, which will be $104,443). Trade Name Trade name consists of the valuation of the Company’s trademarks and brand identity. The trade name is being amortized on the straight -line six As of September 30, As of December 31, Cost basis $ 10,000 $ 10,000 Less: accumulated amortization (5,139 ) (3,889 ) $ 4,861 $ 6,111 Amortization expense for the three months ended September 30, 2021 and 2020 was $417 and $417, respectively. Amortization expense for the nine months ended September 30, 2021 and 2020 was $1,250 and $1,250, respectively. Estimated amortization expense for the three months remaining in 2021 will be $417 and each of the ensuing years through December 31, 2024 will be $1,667 (except for 2024, which will be $1,110). Technology Technology represents the valuation of acquired technology. The cost is amortized on the straight -line six As of September 30, As of December 31, Cost basis $ 1,430,000 $ 1,430,000 Less: accumulated amortization (734,861 ) (556,111 ) $ 695,139 $ 873,889 Amortization expense for the three months ended September 30, 2021 and 2020 was $59,583 and $59,583, respectively. Amortization expense for the nine months ended September 30, 2021 and 2020 was $178,750 and $178,750, respectively. Estimated amortization expense for the three months remaining in 2021 will be $59,583 and each of the ensuing years through December 31, 2024 will be $238,333 (except for 2024, which will be $158,890). Software Agreements The Company entered into a software agreement with a third party. As part of the agreement, the Company paid $2,000,000 for unlimited access to the software of the third party. The cost of this software agreement is amortized on the straight -line six As of September 30, As of December 31, Cost basis $ 2,000,000 $ 2,000,000 Less: accumulated amortization (1,194,444 ) (944,444 ) $ 805,556 $ 1,055,556 Amortization expense for the three months ended September 30, 2021 and 2020 was $83,333 and $83,333, respectively. Amortization expense for the nine months ended September 30, 2021 and 2020 was $250,000 and $250,000, respectively. Estimated amortization expense for the three months remaining in 2021 will be $83,333 and each of the ensuing years through December 31, 2024 will be $333,333 (except for 2024, which will be $83,333). On March 9, 2018, the Company and Playsino Inc. executed a Merger Agreement (the “Playsino Agreement”), which included a provision that, in the event of the Playsino Agreement’s termination, the Company would receive a non -exclusive -exclusive -exclusive -exclusive -exclusive five -line -10 As of September 30, Cost basis $ 12,450,000 Less: accumulated amortization (1,245,000 ) $ 11,205,000 Amortization expense for the three and nine months ended September 30, 2021 was $622,500 and $1,245,000, respectively. Estimated amortization expense for the three months remaining in 2021 will be $622,500 and each of the ensuing years through December 31, 2026 will be $2,490,000 (except for 2026, which will be $622,500). Sports.com Domain Acquisition In February 2021, the Company purchased the domain name sports.com. The total purchase price for the unlimited use of the domain name was $6,000,000 which was partially paid in cash for $3,000,000 and the balance was settled by issuing Series B convertible debt of $3,000,000 (see Note 6). The cost is amortized n the straight -line fifteen As of September 30, Cost basis $ 6,000,000 Less: accumulated amortization (233,333 ) $ 5,766,667 Amortization expense for the three and nine months ended September 30, 2021 was $100,000 and $233,333, respectively. Estimated amortization expense for the three months remaining in 2021 will be $100,000 and each of the ensuing years through December 31, 2036 will be $400,000 (except for 2036, which will be $66,666). Lottery.com Domain Acquisition In March 2017, the Company purchased the domain name lottery.com. The total purchase price was $935,000 for the domain name. The cost is amortized on the straight -line fifteen As of September 30, As of December 31, Cost basis $ 935,000 $ 935,000 Less: accumulated amortization (280,500 ) (233,750 ) $ 654,500 $ 701,250 Amortization expense for the three months ended September 30, 2021 and 2020 was $15,583 and $15,583, respectively. Amortization expense for the nine months ended September 30, 2021 and 2020 was $46,750 and $46,750, respectively. Estimated amortization expense for the three months remaining in 2021 will be $15,583 and each of the ensuing years through December 31, 2032, will be $62,333 (except for 2032, which will be $15,588). Aganar and JuegaLotto Acquisition The following intangible assets, net relate to the acquisition of Aganar and JuegaLotto: Customer Relationships Customer relationships represent the valuation of acquired customer accounts. The asset will be amortized on the straight -line six As of September 30, Cost basis $ 410,000 Less: accumulated amortization (17,083 ) $ 392,917 Amortization expense for the three and nine months ended September 30, 2021 was $17,083. Estimated amortization expense for the three months remaining in 2021 will be $17,083 and each of the ensuing years through December 31, 2027 will be $68,333 (except for 2027, which will be $34,167). Trade Name Trade name consists of the valuation of the Company’s trademarks and brand identity. The trade name is being amortized on the straight -line six As of September 30, Cost basis $ 2,540,000 Less: accumulated amortization (105,833 ) $ 2,434,167 Amortization expense for the three and nine months ended September 30, 2021 was $105,833. Estimated amortization expense for the three months remaining in 2021 will be $105,833 and each of the ensuing years through December 31, 2027 will be $423,333 (except for 2027, which will be $211,667). Technology Technology represents the valuation of acquired technology. The asset will be amortized on the straight -line six As of September 30, Cost basis $ 1,620,000 Less: accumulated amortization (67,500 ) $ 1,552,500 Amortization expense for the three and nine months ended September 30, 2021 was $67,500. Estimated amortization expense for the three months remaining in 2021 will be $67,500 and each of the ensuing years through December 31, 2027 will be $270,000 (except for 2027, which will be $135,000). Gaming Licenses Gaming licenses represent the valuation of licenses allowing the entities to operate in certain jurisdictions. The asset will be amortized on the straight -line six As of September 30, Cost basis $ 4,020,000 Less: accumulated amortization (167,500 ) $ 3,852,500 Amortization expense for the three and nine months ended September 30, 2021 was $167,500. Estimated amortization expense for the three months remaining in 2021 will be $167,500 and each of the ensuing years through December 31, 2027 will be $670,000 (except for 2027, which will be $335,000).	5. Intangible Assets, net TinBu Acquisition The following intangible assets relate to the acquisition of TinBu: Customer Relationships Customer relationships represent the valuation of acquired customer accounts. The cost is amortized on the straight -line As of December 31, 2020 2019 Cost basis $ 940,000 $ 940,000 Less: accumulated amortization (365,556 ) (208,889 ) $ 574,444 $ 731,111 Amortization expense for the years ended December Trade Name Trade name consists of the valuation of the Company’s trademarks and brand identity. The trade name is being amortized on the straight -line As of December 31, 2020 2019 Cost basis $ 10,000 $ 10,000 Less: accumulated amortization (3,889 ) (2,222 ) $ 6,111 $ 7,778 Amortization expense for the years ended December Technology Technology represents the valuation of acquired technology. The cost is amortized on the straight -line As of December 31, 2020 2019 Cost basis $ 1,430,000 $ 1,430,000 Less: accumulated amortization (556,111 ) (317,778 ) $ 873,889 $ 1,112,222 Amortization expense for the years ended December Software Agreement The Company entered into a software agreement with a third party. As part of the agreement, the Company paid $2,000,000 for unlimited access to the software of the third party. The cost is amortized on the straight -line As of December 31, 2020 2019 Cost basis $ 2,000,000 $ 2,000,000 Less: accumulated amortization (916,667 ) (583,333 ) $ 1,083,333 $ 1,416,667 Amortization expense for the years ended December Lottery.com Domain Acquisition In March 2017, the Company purchased the domain name lottery.com. The total purchase price was $935,000 for the domain name. The cost is amortized on the straight -line As of December 31, 2020 2019 Cost basis $ 935,000 $ 935,000 Less: accumulated amortization (233,750 ) (171,417 ) $ 701,250 $ 763,583 Amortization expense for the years ended December

Notes Payable and Convertible D

Notes Payable and Convertible Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Notes Payable and Convertible Debt [Line Items]
Notes Payable and Convertible Debt	6. Notes Payable and Convertible Debt Secured Convertible Note In connection with the Lottery.com domain purchase, the Company issued a secured convertible promissory note (“Secured Convertible Note”) with a fair value of $935,000 that matured in March 2021. The Company used the fair value of the Secured Convertible Note to value the debt instrument issued. In March 2021, the Secured Convertible Note was fully converted into 465,170 Series A Notes From August to October 2017, the Company entered into seven Convertible Promissory Note Agreements with unaffiliated investors for an aggregate amount of $821,500. The notes bear interest at 10% per year, are unsecured, and were due and payable on June 30, 2019. The parties have verbally agreed to extend the maturity of the notes to December 31, 2021. As of September 30, 2021 and December 31, 2020, the balance amount due on these notes was $821,500. The Company cannot prepay the loan without consent from the noteholders. As of September 30, 2021, there have been no Qualified Financing events that trigger conversion. Series B Notes From November 2018 to December 2020, the Company entered into multiple Convertible Promissory Note agreements with unaffiliated investors for an aggregate amount of $8,592,828. The notes bear interest at 8% per year, are unsecured, and were due and payable on dates ranging from December 2020 to December 2021. For those notes maturing on or before December 31, 2020, the parties entered into amendments in February 2021 to extend the maturity of the notes to December 21, 2021. The Company cannot prepay the loan without consent from the noteholders. As of September 30, 2021, there have been no Qualified Financing events that trigger conversion. During the three months ended March 31, 2021, the Company entered into multiple Convertible Promissory Note agreements with unaffiliated investors for an aggregate amount of $36,598,733. The notes bear interest at 8% per year, are unsecured, and are due and payable on dates ranging from December 2021 to December 2022. The Company cannot prepay the loan without consent from the noteholders. As of September 30, 2021, the Series B Convertible Notes had a balance of $48,032,280. During the three months ended September 30, 2021, the company issued additional Series B convertible notes for the aggregate amount of $2,992,500. During the three months ended September 30, 2021, the Company entered into amendments with six of the Series B promissory noteholders to increase the principal value of the notes. The additional principal associated with the amendments totaled $527,500. The amendments were accounted for as a debt extinguishment, whereby the old debt was derecognized and the new debt was recorded at fair value. The Company recorded loss on extinguishment of $71,812 as a result of the amendment which is mapped in “Other expenses” on the consolidated statements of operations. As of September 30, 2021 and December 31, 2020, the outstanding balances of the Series A and B notes was as follows; As of As of Total face value of series A convertible notes payable $ 821,500 $ 821,500 Total face value of series B convertible notes payable 47,982,280 8,607,802 Total face value of secured convertible prommisory note — 935,000 Total face value of convertible notes payable 48,803,780 10,364,302 Less: unamortized beneficial conversion feature (7,020,725 ) (1,240,716 ) Less: unamortized debt discount (1,301,674 ) (230,921 ) Total convertible notes payable, net 40,481,381 8,892,665 Less: current portion of convertible notes payable (8,912,163 ) (8,882,665 ) Convertible notes payable, net of current portion $ 31,569,218 $ 10,000 Maturities of the Series A and B notes are as follows: Series A Series B Total Years ending December 31, 2021 (three months remaining) 821,500 9,198,547 10,020,047 2022 — 38,783,733 38,783,733 $ 821,500 $ 47,982,280 $ 48,803,780 PPP Loan On May 1, 2020, the Company entered into a Promissory Note with Cross River Bank, which provides for a loan in the aggregate amount of $493,225, pursuant to the Paycheck Protection Program, (“PPP”). The PPP, established under Division A, Title I of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) enacted on March 27, 2020, provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities (“Qualified Expenses”), and maintains its payroll levels. On August 24, 2021, the PPP loan and accrued interest was forgiven by the U.S. Small Business Administration (“SBA”) in full. The Company recorded the full amount related to the forgiveness of the PPP loan as a gain on extinguishment of debt during our third quarter of fiscal year 2021. Short term loans On June 29, 2020, the Company entered into a Promissory Note with the U.S. Small Business Administration (“SBA”) for $150,000. The loan has a thirty -year In August 2020, the Company entered into three separate note payable agreements with three individuals for an aggregate amount of $37,199. The notes bear interest at a variable rate, are unsecured, and the parties have verbally agreed the notes will be due upon a qualifying financing event. As of September 30, 2021 and December 31, 2020, the balance of the loans totaled $2,976 and $17,700, respectively. Notes payable On August 28, 2018. in connection with the purchase of the entire membership interest of TinBu, the Company entered into several notes payable for $12,674,635 with the sellers of the TinBu and a broker involved in the transaction. The notes have an interest rate of 0%, and they mature on January 25, 2022. As of September 30, 2021 and December 31, 2020, the balance of the notes was $5,496,393 and $11,067,643, respectively.	6. Notes Payable and Convertible Debt Secured Convertible Note As part of the Lottery.com domain purchase, the Company issued a secured convertible promissory note with the fair value of $935,000, zero percent interest and matures March 2021. The note has an automatic conversion at the time of maturity or if 50% of the note is prepaid in cash. The prepayment feature is only at the determination of the Company and not of the holder. The full value of the note is convertible into 465,170 If the Company consummates a change of control while the Note remains outstanding, the Company is obligated to convert the note into the shares of common stock. A change of control is defined as (i) a consolidation or merger; (ii) any transaction or series of related transaction in which the Company transfers more than 50% of the Company’s voting power; or (iii) the sale or transfer of substantially all the Company’s assets, or exclusive license of all material intellectual property. Series A Notes From August to October 2017, the Company entered into seven Convertible Promissory Note Agreements with unaffiliated investors for an aggregate amount of $821,500. The notes bear interest at 10% per year, are unsecured, and were due and payable on June The notes contain a mandatory conversion provision should the Company experience a qualified financing event. Per the terms of the notes, a qualified financing event is considered to take place if the Company issues and sells shares of its equity securities to investors on or before the Maturity Date in an equity financing with total proceeds of more than $20 If the Company consummates a change of control while the Note remains outstanding, the Company is obligated to repay principal and interest outstanding to the Holder in cash. A change of control is defined as (i) a consolidation or merger; (ii) any transaction or series of related transaction in which the Company transfers more than 50% of the Company’s voting power; or (iii) the sale or transfer of substantially all the Company’s assets, or exclusive license of all material intellectual property. In accounting for the beneficial conversion feature, the Company allocated the proceeds of the note between the note and equity based on the value of the beneficial conversion feature. The proceeds allocable to the beneficial conversion feature were recognized as additional paid in capital and a corresponding debt discount. In 2017, the Company issued Series A convertible promissory notes with varying face values that aggregate a total of $821,500. All of the convertible notes were issued with an interest rate of 10% and maturity date of June Series B Notes From November 2018 to December 2020, the Company entered into multiple Convertible Promissory Note Agreements with unaffiliated investors for an aggregate amount of $8,592,828. The notes bear interest at 8% per year, are unsecured, and were due and payable on dates ranging from December 2020 to December 2021. For any convertible promissory notes that had an original maturity on or before December The notes contain a mandatory conversion provision should the Company experience a qualified financing event. Per the terms of the notes, a qualified financing event is considered to take place if the Company issues and sells shares of its equity securities to investors on or before the Maturity Date in an equity financing with total proceeds of more than $20 If the Company consummates a change of control while the Note remains outstanding, the Company is obligated to repay principal and interest outstanding to the Holder in cash. A change of control is defined as (i) a consolidation or merger; (ii) any transaction or series of related transaction in which the Company transfers more than 50% of the Company’s voting power; or (iii) the sale or transfer of substantially all the Company’s assets, or exclusive license of all material intellectual property. In accounting for the beneficial conversion feature, the Company allocated the proceeds of the note between the note and equity based on the value of the beneficial conversion feature. The proceeds allocable to the beneficial conversion feature were recognized as additional paid in capital and a corresponding debt discount. As of December As of December As of December 31, 2020 2019 Total face value of series A convertible notes payable $ 821,500 $ 821,500 Total face value of series B convertible notes payable 8,607,802 2,986,439 Total face value of secured convertible promissory note 935,000 935,000 Total face value of convertible notes payable 10,364,302 4,742,939 Less: unamortized beneficial conversion feature (1,240,716 ) (494,892 ) Less: unamortized debt discount (230,921 ) (149,051 ) Total convertible notes payable, net 8,892,665 4,098,996 Less: current portion of convertible notes payable (8,882,665 ) — Convertible notes payable, net of current portion $ 10,000 $ 4,098,996 Maturities of the Series A and B notes are as follows: Series A Amount Series B Amount Secured Amount Total Years ending December 31, 2021 821,500 8,597,802 935,000 10,354,302 2022 — 10,000 — 10,000 $ 821,500 $ 8,607,802 $ 935,000 $ 10,364,302 PPP Loan On May -week The Company used the proceeds for purposes consistent with the PPP and believes that its use of the loan proceeds met the conditions for forgiveness of the PPP loan. The Company accounted for the PPP Loan as a loan under ASC 470 Debt. Short term loans On June -year In August 2020, the Company entered into three separate note payable agreements with three individuals for an aggregate amount of $37,199. The notes bear interest at a variable rate, are unsecured, and the parties have verbally agreed the notes will be due upon a qualifying financing event. As of December Notes payable On August

Stockholders' Equity

Stockholders' Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Stockholders' Equity [Line Items]
Stockholders' Equity	7. Stockholders’ Equity Common Stock As of September 30, 2021 and December 31, 2020, 5,910,980 Common Stock Warrants All 190,749 outstanding shares are fully vested and have a weighted average remaining life of 4.1 years. The Company did not incur any expense for the three months ended September 30, 2021 and 2020 and the nine months ended September 30, 2021 and 2020. Beneficial Conversion Feature — Convertible Debt As detailed in Note 6– Notes Payable and Convertible Debt, the Company has issued two series of convertible debt. Both issuances resulted in the recognition of the beneficial conversion features contained within both of the instruments. The Company recognized the proceeds allocable to the beneficial conversion feature as additional paid in capital and a corresponding debt discount. This additional paid in capital is reflected in the accompanying unaudited condensed consolidated Statements of Changes in Stockholders’ Equity.	7. Stockholders’ Equity Common Stock The company has authorized 8,610,000 common shares of stock, par value $0.0001 per share. Voting At all stockholder meetings and written actions, holders of Common Stock are entitled to one vote per share of Common Stock; provided, however, unless required by law, such holders cannot vote on any amendment to the Company’s certificate of incorporation that relates solely to the terms of Preferred Stock. There is no cumulative voting. Election of Directors Holders of Series A Preferred Stock are entitled to elect 1 director and holders of Common Stock are entitled to elect 2 directors. A director may be removed without cause only by the vote of the holders of the shares of class or series of stock entitled to elect such director. Adjustment for Certain Dividends and Distributions If, after the Series A Original Issue Date (as defined in the Company’s amended and restated certificate of incorporation), the Company determines holders of Common Stock are entitled to receive a dividend or other distribution in additional shares of Common Stock, the Preferred Stock Conversion Price (as defined in the Company’s amended and restated certificate of incorporation) will be decreased by multiplying the Conversion Price by a fraction in which (a) the numerator is the total shares of Common Stock issued and outstanding; and (b) the denominator is the total number shares of Common Stock issued and outstanding plus the number of shares of Common Stock issuable in payment of such dividend or distribution; however, (y) if such dividend or distribution is not fully paid or made on the record date, the Conversion Price will be recomputed and adjusted as of the time of payment; and (x) no adjustment will be made if holders of Preferred Stock simultaneously receive the dividend or distribution of shares of Common Stock on an as -converted Adjustments for Other Dividends and Distributions If the Company determine holders of Common Stock are entitled to receive a dividend or other distribution in Company securities or in other property, and other than by distribution of shares of Common Stock, and accordingly the foregoing provisions do not apply, holders of Common Stock and Preferred Stock, on an as -converted In 2019 and 2020 the Company did not declare or pay any dividends. Preferred Stock (All Series) The holders of Preferred Stock have certain rights, preferences, privileges, and restrictions, which are fully included and described in the Company’s amended and restated certificate of incorporation. The significant terms of the Preferred Stock are as follows: Dividends Dividends are payable when, as, and if declared by the Company’s Board of Directors, acting in its sole discretion. Other than with respect to dividends payable on shares of Common Stock payable in shares of Company Stock, dividends are not payable on any other class or series of capital stock of the Company unless the holders of the Series A Preferred Stock, Series A -1 -2 -1 -2 -1 -2 Liquidation Preference In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company or a Deemed Liquidation Event, as such term is defined in the Company’s amended and restated certificate of incorporation, before any payment is made to holders of Common Stock, payment shall be made from the assets of the Company available for distribution to its stockholders, on a pari passu basis, to the holders of the Preferred Stock in an amount per share equal to 1.5x the Series A Original Issue Price, Series A -1 -2 After the payment of all preferential amounts required to be paid to the holders of the Preferred Stock: • -converted • Voting The holders of the Preferred Stock are entitled to cast the number of votes equal to the number of whole shares of Common Stock on an as -converted Conversion Each share of Preferred Stock is convertible, at the option of the holder, at any time and from time to time, and without the payment of additional consideration by the holder, into such number of fully paid and nonassessable shares of Common Stock determined by dividing: • • -1 -1 -1 -1 • -2 -2 -2 -2 • All preferred stock will mandatorily convert upon the earliest to occur of (a) the closing of the sale of shares of Common Stock to the public at a price of at least 3x times the Series A Original Issue Price per share (subject to appropriate adjustment in the event of any stock dividend, stock split, combination or other similar recapitalization with respect to the Common Stock), in a firm commitment underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in at least $30,000,000 of net proceeds to the Company; or (b) the date and time, or the occurrence of an event, specified by vote or written consent of (i) the holders of at least 50% of the then outstanding shares of Preferred Stock voting on an as -converted Redemption The Preferred Stock is not redeemable. A summary of the convertible preferred stock shares authorized, issued, and outstanding as of December Original Issue Shares Shares Liquidation Seed $ 0.95 633,000 633,000 $ 601,350 Series A $ 13.97 1,220,000 1,220,000 $ 17,047,548 Series A1 $ 7.69 225,000 223,749 $ 1,719,601 Series A2 $ 0.33 305,000 302,668 $ 100,000 2,383,000 2,379,417 $ 19,468,499 Digital Securities In 2018, the Company commenced a sale offering and issuance (the “LDC Offering”) of 285 Common Stock Warrants From July 2015 to January 2018, the Company entered into warrant agreements to issue an aggregate of 190,749 The fair value of the warrants granted during the years ended December As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 1.0 % 1.0 % Expected term 5 years 5 years Volatility 52.6 % 52.6 % The Company did not incur any expense for the years ended December Beneficial Conversion Feature — Convertible Debt As detailed in Note 6 — Notes Payable, the Company issued two series of convertible debt which resulted in the recognition of the beneficial conversion features contained within both of the instruments. The Company recognized the proceeds allocable to the beneficial conversion feature as additional paid -in

Stock Based Compensation Expens

Stock Based Compensation Expense	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Abstract]
Stock Based Compensation Expense	8. Stock Based Compensation Expense The following table shows stock option activity for the nine months ended September 30, 2021: Shares Available for Grant Outstanding Weighted Weighted Average Remaining Contractual Life (years) Aggregate Balance, December 31, 2020 12,444 437,556 $ 0.90 5.5 Exercised — (58,500 ) (0.81 ) Forfeited/Cancelled 56,250 (56,250 ) (0.18 ) Balance, September 30, 2021 68,694 322,806 $ 1.17 4.9 $ 310,686 Exercisable, September 30, 2021 — 337,598 $ 1.09 5.0 $ 310,686 The intrinsic value for the options exercised for the nine months ended September 30, 2021 was approximately $70,000. Stock based compensation expense related to the employee options was $2,160 and $3,657 for the three months ended September 30, 2021 and 2020, respectively. Stock based compensation expense related to the employee options was $9,007 and $10,982 for the nine months ended September 30, 2021 and 2020, respectively. Stock based compensation expense related to the non -employee -employee -average

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Income (Loss) Per Share [Line Items]
Income (Loss) Per Share	9. Income (Loss) Per Share The following table sets forth the computation of basic and diluted net income (loss) per share: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2020 2021 2020 Net gain (loss) attributable to common stockholders $ 11,152,848 $ (1,160,185 ) $ 3,562,699 $ (4,145,193 ) Weighted average common shares outstanding Basic 5,900,980 5,158,607 5,534,794 5,158,607 Diluted 45,956,427 5,158,607 45,590,241 5,158,607 Net income (loss) per common share Basic $ 1.89 $ (0.22 ) $ 0.64 $ (0.80 ) Diluted $ 0.24 $ (0.22 ) $ 0.08 $ (0.80 ) As of September 30, 2021, the Company included 152,600 stock options, 19,468,450 convertible preferred shares, 33,881,102 common shares issuable upon the conversion of debt, and 110,765 warrants, all of which were included in the calculation of diluted net income (loss) per share. As of September 30, 2020, the Company excluded 339,306 stock options and 190,749 warrants from the computation of diluted net income (loss) per share since the intrinsic value of these instruments was zero with the effect being anti -dilutive	9. Loss Per Share The following table sets forth the computation of basic and diluted net loss per share: For the Years Ended 2020 2019 Net loss attributable to common stockholders $ (5,812,663 ) $ (10,836,586 ) Basic and dilutive weighted average outstanding shares of common stock 5,158,607 5,158,607 Basic and diluted net loss per share of common stock $ (1.13 ) $ (2.10 ) As of December -dilutive -dilutive

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Income Taxes [Line Items]
Income Taxes	10. Income Taxes The Company did not record any income tax expense or benefit for the three and nine months ended September 30, 2021 or 2020. Management increased the valuation allowance and reduced the net deferred tax assets to zero. The assessment of the realization of the deferred tax assets has not changed, and, as a result, management continues to maintain a full valuation allowance for the net deferred assets as of September 30, 2021 and 2020. As of September 30, 2021, the Company did not have any unrecognized tax benefits. There were no significant changes to the calculation since December 31, 2020.	10. Income Taxes Income tax expense (benefit) was as follows: 2020 2019 Current Expense Federal — — State — — Deferred Expense Federal (634,276 ) (1,912,012 ) State — — Change in Valuation Allowance 634,276 1,912,012 Total — — Effective tax rates applied to income before income taxes as follows: 2020 2019 Taxes at Statutory Rate (21%) (993,725 ) (2,074,756 ) Change in Valuation Allowance 634,276 1,921,012 Permanent Differences 359,450 153,728 Other — 17 Income Taxes — — Year -end 2020 2019 Deferred Tax Assets R&D Tax Credit 19,540 19,540 Fixed Assets 217,288 95,151 Charitable Contribution C/F 105,000 — Net Operating Losses 12,916,634 12,509,493 Total 13,258,462 12,624,184 Deferred Tax Liabilities Fixed Assets — — Total — — Valuation Allowance (13,258,462 ) (12,624,184 ) Net Deferred Tax Asset — — Realization of deferred tax assets associated with the net operating loss carry forwards is dependent upon generating sufficient taxable income prior to their expiration. A valuation allowance to reflect management’s estimate of the temporary deductible differences that may expire prior to their utilization has been recorded at year -end As of December

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Commitments and Contingencies [Line Items]
Commitments and Contingencies	11. Commitments and Contingencies Digital Securities In 2018, the Company commenced a sale offering and issuance (the “LDC Offering”) of 285 million revenue participation interests (the “Digital Securities”) of the net raffle revenue of LDC Crypto Universal Public Company Limited (“LDC”). The Digital Securities do not have any voting rights, redemption rights, or liquidation rights, nor are they tied in any way to other equity securities of LDC or the Company nor do they otherwise hold any rights that a holder of equity securities of LDC or the Company may have or that a holder of traditional equity securities or capital stock may have. Rather, each of the holders of the Digital Securities has a pro rata right to receive 7% of the net raffle revenue. If the net raffle revenue is zero for a given period, holders of the Digital Securities are not eligible to receive any cash distributions from any raffle sweepstakes of LDC for such period. For the three months ended September 30, 2021, the Company did not incur any obligation to pay and distribute as no net raffle revenue was generated. For the nine months ended September 30, 2021, the Company incurred an obligation and satisfied its obligation to pay an aggregate amount of approximately $5,705 to holders of the outstanding Digital Securities. For the three and nine months ended September 30, 2020, the Company incurred obligations and satisfied obligations to pay $1,458 and $17,937, respectively, to holders of the outstanding Digital Securities. Leases The Company leases office space in Spicewood, Texas which expires January 21, 2022. For the three months ended September 30, 2021 and 2020, the Company’s total rent expense was approximately $75,056 and $13,732, respectively. For the nine months ended September 30, 2021 and 2020, the Company’s total rent expense was approximately $121,512 and $34,291, respectively. As of September 30, 2021, future minimum rent payments due under non -cancellable Years ending December 31, Amount 2021 (remaining 3 months) 33,448 2022 117,659 2023 82,435 2024 30,404 $ 263,945	11. Commitments and Contingencies Indemnification Agreements The Company enters into indemnification provisions under its agreements with other entities in its ordinary course of business, typically with business partners, customers, landlords, lenders and lessors. Under these provisions, the Company generally indemnifies and holds harmless the indemnified party for losses suffered or incurred by the indemnified party as a result of the Company’s activities or, in some cases, as a result of the indemnified party’s activities under the agreement. The maximum potential amount of future payments the Company could be required to make under these indemnification provisions is unlimited. The Company has not incurred material costs to defend lawsuits or settle claims related to these indemnification agreements. As a result, the Company believes the estimated fair value of these agreements is minimal. Accordingly, the Company has no liabilities recorded for these agreements as of December Digital Securities In 2018, the Company commenced the LDC Offering involving the sale, offering and issuance of up to 285 Leases The Company leases office space in Spicewood, Texas which expires January As of December Amount Years ending December 31, 2021 32,533 2022 22,898 2023 3,450 $ 55,431 Litigation and Other Loss Contingencies As of December

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Related Party Transactions [Line Items]
Related Party Transactions	12. Related Party Transactions The Company has entered into transactions with related parties. The Company regularly reviews these transactions; however, the Company’s results of operations may have been different if these transactions were conducted with nonrelated parties. During the year ended December 31, 2020, the Company entered into borrowing arrangements with the individual founders to provide operating cash flow for the Company. As of September 30, 2021, the Company recorded payables associated with these borrowings in the amount of $13,000. During the years ended December 31, 2020 and 2019, the Company entered into a services agreement with Master Goblin Games, LLC (“Master Goblin Games”), an entity owned by an officer of the Company, to facilitate the establishment of receipt of retail lottery licenses in certain jurisdictions. As of September 30, 2021, the Company had no outstanding related party payables.	12. Related Party Transactions The Company has entered into transactions with related parties. The Company regularly reviews these transactions; however, the Company’s results of operations may have been different if these transactions were conducted with nonrelated parties. During the year ended December During the year ended December -exclusive -incurred -up Pursuant to the Service Agreement, Master Goblin is authorized and approved by the Company to incur up to $100,000 in initial expenses per location for the commencement of operations at each location, including, without limitation, tenant improvements, furniture, inventory, fixtures and equipment, security and lease deposits, and licensing and filing fees. Similarly, pursuant to the Service Agreement, during each month of operation, Master Goblin is authorized to submit to the Company for reimbursement on -going -going

Revenue Disaggregation

Revenue Disaggregation	9 Months Ended
	Sep. 30, 2021
AutoLotto, Inc. [Member]
Revenue Disaggregation [Line Items]
Revenue Disaggregation	13. Revenue Disaggregation Revenue disaggregation consists of the following: Nine Months Ended 2021 2020 (unaudited) Lottery Game Revenue $ 6,372,896 $ 2,461,667 Other Associated Revenue 40,662,431 1,735,647 Total Revenue $ 47,035,327 $ 4,197,314

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Subsequent Events [Line Items]
Subsequent Events	14. Subsequent Events Management has evaluated subsequent events through November 15, 2021, which is the date the financial statements were available to be issued. On February 22, 2021, the Company entered into a definitive agreement for a business combination with Trident Acquisitions Corp that resulted in the Company becoming a publicly listed Company. Prior to the execution of the definitive agreement, the Series B Convertible Debt conversion agreements were revised to include restructuring of Series B Convertible Debt conversion actions to be in effect immediately prior to the consummation of a transaction with Trident Acquisitions Corp. Immediately prior to the consummation of the transaction and without any further action by the noteholder, the outstanding principal amount of the notes and any unpaid accrued interest automatically converted in whole into shares of common stock of the Company. As described in Note 1, the Company consummated the previously announced Business Combination with TDAC on October 29, 2021.	13. Subsequent Events Management has evaluated subsequent events through September On February In February 2021, the Company terminated an agreement with Playsino Inc. to pursue a business combination with Trident. The terminated agreement had a surviving software agreement for which the Company issued Series B notes to Playsino Inc. amounting to $12.45 -line On February From February to August, 2021, the Company issued additional Series B Convertible Notes in the amount of $23,428,733 with an interest rate of 8% and due upon maturity date of no later than May, 2023. All additional terms are consistent with the current Series B Convertible Notes outstanding. In June, 2021, the Company acquired 100% of the equity of Global Gaming Enterprises, Inc., a Delaware corporation, which holds 80% of the equity of Medios Electronicos Y de Comunicacion, S.A.P.I de C.V. (“Aganar”) and JuegaLotto, S. de C.V. (“JuegaLotto”). Aganar operates in the licensed iLottery market in Mexico and is licensed to sell Mexican National Lottery draw games, instant win tickets, and other games of chance online with access to a federally approved online casino and sportsbook gaming license. JeugaLotto is federally licensed by the Mexico authorities to sell international lottery games in Mexico through an authorized federal gaming portal and is licensed for games of chance in other countries throughout Latin America. On August

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2020
AutoLotto, Inc. [Member]
Stock Based Compensation [Line Items]
Stock Based Compensation	8. Stock Based Compensation 2015 Option Plan Under the 2015 Plan, incentive stock options may be granted at a price not less than fair market value of the common stock (110% of fair value to holders of 10% or more of voting stock). If the Common Stock is at the time of grant listed on any Stock Exchange, then the Fair Market Value shall be the closing selling price per share of Common Stock on the date in question on the Stock Exchange, as such price is officially quoted in the composite tape of transactions on such exchange and published in The Wall Street Journal. If there is no closing selling price for the Common Stock on the date in question, then the Fair Market Value shall be the closing selling price on the last preceding date for which such quotation exists. If the Common Stock is at the time neither listed on any Stock Exchange, then the Fair Market Value shall be determined by the Board of Directors or the Committee acting in its capacity as administrator of the Plan after taking into account such factors as the Plan Administrator shall deem appropriate. The maximum number of shares of Common Stock which may be issued over the term of the Plan shall not exceed Four Hundred Fifty Thousand (450,000). Options are exercisable over periods not to exceed 10 years (five years for incentive stock options granted to holders of 10% or more of voting stock) from the date of grant. Shares of Common Stock issued under the Stock Issuance Program may, in the discretion of the Plan Administrator, be fully and immediately vested upon issuance or may vest in one or more instalments over the Participant’s period of Service or upon attainment of specified performance objectives. The Plan Administrator may not impose a vesting schedule upon any option grant or the shares of Common Stock subject to that option which is more restrictive than twenty percent (20%) per year vesting, with the initial vesting to occur not later than one (1) year after the option grant date. However, such limitation shall not be applicable to any option grants made to individuals who are officers of the Corporation, non -employee Employee Stock Based Compensation The fair value of the options granted to employees during the years ended December As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 2.8 % 2.8 % Expected term 6 years 6 years Volatility 38.1 % 38.1 % The expected term of the options is based on the average period the stock options are expected to remain outstanding calculated as the midpoint of the options’ vesting term, and contractual expiration period, as the Company did not have sufficient historical information to develop reasonable expectations about future exercise patterns and post -vesting for the Company’s stock options during the years ended December -free Non-employee Stock Based Compensation The fair value of the options granted to non -employees As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 2.8 % 2.8 % Expected term 10 years 10 years Volatility 49.6 % 49.6 % The following table shows stock option activity for the years ended December Shares Outstanding Weighted Weighted Balance, January 1, 2019 13,194 436,806 $ 0.85 7.4 Forfeited 35,000 (35,000 ) $ (1.62 ) Balance, December 31, 2019 48,194 401,806 $ 0.85 6.4 Forfeited 6,250 (6,250 ) $ (2.01 ) Balance, December 31, 2020 54,444 395,556 $ 0.83 5.4 Exercisable, December 31, 2020 — 331,285 $ 1.15 5.5 Stock based compensation expense related to the employee options was $9,417 and $10,083 for the years ended December -employee -based -average

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies) - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies, by Policy (Policies) [Line Items]
Basis of Presentation and Principle of Consolidation	Basis of Presentation and Principle of Consolidation The accompanying unaudited condensed financial statements have been prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission for interim financial information. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements. The accompanying unaudited condensed consolidated financial statements as of September 30, 2021 and for the three and nine months ended September 30, 2021 and 2020 and the related interim information contained within the notes to the financial statements are unaudited. The unaudited interim financial statements have been prepared on the same basis as the audited consolidated financial statements and in the opinion of management, reflect all normal recurring adjustments necessary for a fair statement of the Company’s financial position as of September 30, 2021 and the results of operations and cash flows for the nine months ended September 30, 2021 and 2020. The results of operations for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ended December 31, 2021 or for other future interim periods or years. The unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements as of and for the year ended December 31, 2020 set forth elsewhere in TDAC’s Form S -4	Basis of Presentation and Principle of Consolidation The consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and reflect the accounts and operations of the Company and its majority or wholly owned subsidiaries, beginning with the date of their respective acquisition. All significant intercompany accounts and transactions have been eliminated in consolidation.
Non-controlling Interests	Non-controlling Interests Non -controlling
Use of Estimates	Use of Estimates The preparation of the financial statements requires management to make estimates and assumptions to determine the reported amounts of assets, liabilities, revenue and expenses. Although management believes these estimates are reasonable, actual results could differ from these estimates. The Company evaluates its estimates on an ongoing basis and prepares its estimates on historical experience and other assumptions the Company believes to be reasonable under the circumstances.	Use of Estimates The preparation of the financial statements requires management to make estimates and assumptions to determine the reported amounts of assets, liabilities, revenue and expenses. Although management believes these estimates are reasonable, actual results could differ from these estimates. The Company evaluates its estimates on an ongoing basis and prepares its estimates on historical experience and other assumptions the Company believes to be reasonable under the circumstances.
Reclassifications	Reclassifications Certain balances have been reclassified in the accompanying consolidated financial statements to conform to the current year presentation. These reclassifications had no effect on the balances of current or total assets and prior year’s net loss or accumulated deficit.
Going Concern	Going Concern The Company has experienced operating losses and negative operating cash flows for the years ended December 31, 2020 and 2019. As of the date of the issuance date of these financial statements, our existing cash resources, net proceeds from the Business Combination, and cash to be generated from future operations, are anticipated to be sufficient to fund the Company’s operating activities, including our anticipated operating, debt and capital expense requirements, for at least 12 months after November 15, 2021.	Going Concern The Company has experienced operating losses and negative operating cash flows for the years ended December 31, 2020 and 2019. As of the date of the issuance date of these financial statements, our existing cash resources, net proceeds from the Business Combination, and cash to be generated from future operations, are anticipated to be sufficient to fund the Company’s operating activities, including our anticipated operating, debt and capital expense requirements, for at least 12
Cash and Restricted Cash	Cash and Restricted Cash As of September 30, 2021 and December 31, 2020, cash comprised of cash deposits, and deposits with some banks exceeded federally insured limits with the majority of cash held in one financial institution. Management believes all financial institutions holding its cash are of high credit quality and does not believe the Company is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. The Company had no marketable securities as of September 30, 2021 and December 31, 2020. As of December 31, 2020, restricted cash included $6,950,000 escrow deposit related to the Company’s future performance obligations to provide data access to a third party under a Master Service Agreement dated December 12, 2020. As of September 30, 2021, the restricted cash balance was $0 as the Company met all requirements in the agreement.	Cash and Restricted Cash As of December The Company had no marketable securities as of December Restricted cash as of December -to-date
Accounts Receivable	Accounts Receivable The Company through its various merchant providers pre -authorizes	Accounts Receivable The Company through its various merchant providers pre -authorizes in the normal course of business. The Company estimates its bad debt exposure each period and records a bad debt provision for accounts receivable it believes it may not collect in full. The Company did not record any allowance for uncollectible receivables as of December 31, 2020 and 2019. The Company has not incurred bad debt expense historically.
Prepaid Expenses	Prepaid Expenses Prepaid expenses consist of payments made on contractual obligations for services to be consumed in future periods. The Company entered into an agreement with a third party to provide advertising services and issued equity instruments as compensation for the advertising services. The Company expenses the service as it is performed. The value of the services provided were used to value these contracts. The current portion of prepaid expenses is included in current assets on the consolidated balance sheet.	Prepaid Expenses Prepaid expenses consist of payments made for services to be consumed in future periods. The Company entered into an agreement with a third party to provide advertising services and issued equity instruments as compensation for the advertising services. The Company used the value of services received to value the equity instruments issued and amortizes as expenses as the services are received. The current portion of prepaid expenses is included in current assets on the consolidated balance sheet.
Investments	Investments On August 2, 2018, AutoLotto purchased 186,666 -1	Investments On August -1
Property and equipment, net	Property and equipment, net Property and equipment are stated at cost. Depreciation and amortization are generally computed using the straight -line three five Depreciation of property and equipment is computed using the straight -line Computers and equipment 3 years Furniture and fixtures 5 years Software 3 years	Property and equipment, net Property and equipment are stated at cost. Depreciation and amortization are generally computed using the straight -line Depreciation of property and equipment is computed using the straight -line
Leases	Leases Right -of-use -of-use asset and lease liability due to uncertainty of the payment amount and are recorded as lease expense in the period incurred. As most of the leases do not provide an implicit rate, the Company used its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Otherwise, the implicit rate was used when readily determinable. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight -line Under the available practical expedient, the Company accounts for the lease and non -lease -term -term
Goodwill and Other Intangibles	Goodwill and Other Intangibles Goodwill represents the excess of the cost of assets acquired over the fair value of the net assets at the date of acquisition. Intangible assets represent the fair value of separately recognizable intangible assets acquired in connection with the Company’s business combinations. The Company evaluates its goodwill and other intangibles for impairment on an annual basis or whenever events or circumstances indicate that an impairment may have occurred in accordance with the provisions of ASC 350, “ Goodwill and Other Intangible Assets	Goodwill and Other Intangibles Goodwill represents the excess of the cost of assets acquired over the fair value of the net assets at the date of acquisition. Intangible assets represent the fair value of separately recognizable intangible assets acquired in connection with the Company’s business combinations. The Company evaluates its goodwill and other intangibles for impairment on an annual basis or whenever events or circumstances indicate that an impairment may have occurred in accordance with the provisions of ASC 350, “ Goodwill and Other Intangible Assets
Revenue Recognition	Revenue Recognition Under the new standard, Accounting Standards Update (“ASU”) 2014 -09 Revenue from Contracts with Customers (Topic 606) Lottery game revenue Items that fall under this revenue classification include: Lottery game sales The Company’s performance obligations of delivering lottery games are satisfied at the time in which the digital representation of the lottery game is delivered to the user of the B2C Platform or the commercial partner of the B2B API, therefore, are recognized at a point in time. The Company receives consideration for lottery game sales at the time of delivery to the customer, being the user or commercial partner, as applicable. There is no variable consideration related to lottery game sales. As each individual lottery game delivered represents a distinct performance obligation and consideration for each game sale is fixed, representing the standalone selling price, there is no allocation of consideration necessary. Other associated revenue Items that fall under this revenue classification include: Data licensing The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the Company’s compiled customer data. Customers pay a combination of a license issue fee paid up front and sales -based -based -based -based Other licensing revenue The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the use of the Company’s tradename for marketing purposes by partners of the Company. Customers pay a license fee up front. The transaction price is deemed to be the license issue fee stated in the contract. The license offered by the Company represents a symbolic license which provides the customer with the right to use the Company’s intellectual property on an ongoing basis with continued support throughout the term of the contract in the form of ongoing maintenance of the underlying intellectual property. There is no variable consideration related to these performance obligations. Affiliate marketing credit revenue The Company’s performance obligation in agreements with certain third parties is to transfer previously acquired affiliate marketing credits (“credits”). The payment for these credits by the third parties is priced on a per -contract -in-time Arrangements with multiple performance obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, management allocates revenue to each performance obligation based on its relative standalone selling price. Management generally determines standalone selling prices based on the prices charged to customers. Deferred Revenue The Company records deferred revenue when cash payments are received or due in advance of any performance, including amounts which are refundable. Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, management requires payment before the products or services are delivered to the customer. Contract Assets Given the nature of the Company’s services and contracts, it has no contract assets. Taxes Taxes assessed by a governmental authority that are both imposed on and concurrent with specific revenue -producing	Revenue Recognition Under the new standard, Accounting Standards Update (“ASU”) 2014 -09 Revenue from Contracts with Customers (Topic 606) Lottery game sales The Company’s performance obligations of delivering lottery games are satisfied at the time in which the digital representation of the lottery game is delivered to the user of the B2C Platform or the commercial partner of the B2B API, therefore, are recognized at a point in time. The Company receives consideration for lottery game sales at the time of delivery to the customer, being the user or commercial partner, as applicable. There is no variable consideration related to lottery game sales. Each individual lottery game delivered by the Company to the end user represents a distinct performance obligation and the consideration charged by the Company to each end user for each lottery game sale is fixed, representing the standalone selling price. At all times, the relationship between the user or customer is solely with the Company and it is the Company’s sole responsibility and risk to deliver the lottery game and to ensure the availability of the lottery game for redemption, as required. The Company’s performance obligations of delivering lottery games commences at the point in time in which the user of the B2C Platform or a customer of the B2B API, as applicable, delivers the consideration for a lottery game to the Company following which the Company delivers the digital representation of the lottery game to such user or customer and thereafter procures the lottery game ticket from the seller of such lottery game ticket. There is no variable consideration related to lottery game sales and no allocation of consideration necessary. In accordance with Accounting Standards Codification (“ASC”) 606, the Company evaluates the presentation of revenue on a gross versus net basis dependent on if the Company is a principal or agent. In making this evaluation, some of the factors that are considered include whether the Company has control over the specified good or services before they are transferred to the customer. The Company also assesses if it is primarily responsible for fulfilling the promise to provide the goods or services, has inventory risk, and has discretion in establishing the price. For all of the Company’s transactions, management concluded that gross presentation is appropriate, as the Company is primarily responsible for providing the performance obligation directly to the customers and assumes fulfilment risk of all lottery game sales as it retains physical possession of lottery game sales tickets from time of sale until the point of redemption. The Company also retains inventory risk an all lottery game sales tickets as they would be responsible for any potential winnings related to lost or unredeemable tickets at the time of redemption. Finally, while states has the authority to establish lottery game sales prices, the Company can add service fees to ticket prices evidencing its ability to establish the ultimate price of the lottery tickets being sold. Data licensing The Company’s performance obligations in agreements with certain customers is to provide a license of intellectual property related to the Company’s compiled customer data. Customers pay a combination of a license issue fee paid up front and sales -based -based -based -based Other licensing revenue The Company’s performance obligations in contracts with certain customers is to provide a license of intellectual property related to the use of the Company’s trade name for marketing purposes by partners of the Company. Customers pay a license fee up front. The transaction price is deemed to be the license issue fee stated in the contract. The license offered by the Company represents a symbolic license which provides the customer with the right to use the Company’s intellectual property on an ongoing basis with continued support throughout the term of the contract in the form of ongoing maintenance of the underlying intellectual property. The Company recognizes revenue rateably over the term of the contract. There are no variable considerations related to these performance obligations. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, management allocates revenue to each performance obligation based on its relative standalone selling price. Management generally determines standalone selling prices based on the prices charged to customers. Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of any performance, including amounts which are refundable. Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, management requires payment before the products or services are delivered to the customer. Contract Assets Given the nature of the Company’s services and contracts, it has no contract assets. Taxes Taxes assessed by a governmental authority that are both imposed on and concurrent with specific revenue -producing
Cost of Revenue	Cost of Revenue Cost of revenue consists primarily of variable costs, comprising (i) the cost of procurement of lottery games, minus winnings to users, additional expenses related to the sale of lottery games, including, commissions, affiliate fees and revenue shares; and (ii) payment processing fees on user fees, including, chargebacks imposed on the Company. Other non -variable -contract	Cost of Revenue Cost of revenue consists primarily of variable costs, comprising (i) the cost of procurement of lottery games, minus winnings to users, additional expenses related to the sale of lottery games, including, commissions, affiliate fees and revenue shares; and (ii) payment processing fees on user fees, including, chargebacks imposed on the Company.
Stock Based Compensation	Stock Based Compensation Effective October 1, 2019, the Company adopted ASU 2018 -07 Compensation — “Stock Compensation (Topic 718): Improvements to Nonemployee Share -based Payment Accounting” -based -based Stock Compensation -line	Stock Based Compensation Effective October -07 Compensation — “Stock Compensation (Topic 718): Improvements to Nonemployee Share -based Payment Accounting” -based -based Stock Compensation -line
Recent Accounting Pronouncements	Recent Accounting Pronouncements ASU No. 2020-09 (Topic 470), Debt Amendments to SEC paragraphs pursuant to SEC release NO. 33 -10762	Recent Accounting Pronouncements ASU 2014 -09 , Revenue from Contracts with Customers (Topic 606) “Revenue Recognition” (“ASC 606”) In May 2014, the FASB issued ASU 2014 -09 “Revenue Recognition” On January 1, 2019, the Company adopted ASC 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2019. Results for all reporting periods are presented under Topic 606. We did not have a cumulative impact as of January 1, 2019 due to the adoption of ASU No. 2016-02 (Topic 842), Leases In February 2016, the FASB issued ASU 2016 -02 Leases Topic ASC 842 also provides a package of transition practical expedients that allows an entity to not reassess (i) whether any expired or existing contracts contain a lease; (ii) the lease classification of any expired or existing lease; and (iii) initial direct costs for any existing lease. The Company adopted ASC 842, effective January ASU No. 2020-09 (Topic 470), Debt Amendments to SEC paragraphs pursuant to SEC release NO. 33 -10762
Business Combinations		Business Combinations The Company has applied the provisions of FASB Accounting Standards Codification (“ASC”) 805, “ Business Combinations
Advertising Costs		Advertising Costs Advertising costs are charged to operations when incurred. Advertising costs for the years ended December
Income Taxes		Income Taxes For both financial accounting and tax reporting purposes, the Company reports income and expenses based on the accrual method of accounting. For federal and state income tax purposes, the Company reports income or loss from their investments in limited liability companies on the consolidated income tax returns. As such, all taxable income and available tax credits are passed from the limited liability companies to the individual members. It is the responsibility of the individual members to report the taxable income and tax credits, and to pay any resulting income taxes. Therefore, in relation to the income and losses incurred by the limited liability companies, they have been consolidated in the Company’s tax return and provision based upon its relative ownership. Income taxes are accounted for in accordance with ASC 740, “ Income Taxes The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two -step Generally, the taxing authorities can audit the previous three years of tax returns and in certain situations audit additional years. For federal tax purposes, the Company’s 2018 through 2020 tax years generally remain open for examination by the tax authorities under the normal three -year -year
Fair Value of Financial Instruments		Fair Value of Financial Instruments The Company determines the fair value of its financial instruments in accordance with the provisions of ASC 820, Fair Value Measurements and Disclosures , • • • -based Determination of fair value and the resulting hierarchy requires the use of observable market data whenever available. The classification of an asset or liability in the hierarchy is based upon the lowest level of input that is significant to the measurement of fair value.
Fair value of stock options and warrants		Fair value of stock options and warrants Management uses the Black -Scholes -pricing -free

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Significant Accounting Policies (Tables) [Line Items]
Public Utility Property, Plant, and Equipment [Table Text Block]	Computers and equipment 3 years Furniture and fixtures 5 years Software 3 years	Computers and equipment 3 years Furniture and fixtures 5 years Software 3 years

Business Combination (Tables)

Business Combination (Tables) - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Business Combination (Tables) [Line Items]
Schedule of identified tangible and intangible assets	Cash $ 517,460 Accounts receivable, net 34,134 Prepaids 5,024 Property and equipment, net 2,440 Other assets, net 65,349 Intangible assets 8,590,000 Goodwill 4,940,643 Total assets $ 14,155,051 Accounts payable and other liabilities $ (387,484 ) Customer deposits (134,707 ) Related party loan (417,017 ) Total liabilities $ (939,208 ) Total net assets of Acquirees $ 13,215,843	Cash $ 128,434 Accounts receivable 26,407 Prepaids and other assets 62,856 Property and equipment, net 492 Rent deposit 3,860 Intangible assets 2,380,000 Goodwill 12,997,048 Total assets $ 15,599,097 Accounts payable and other liabilities $ 8,248 Net assets acquired $ 15,590,849
Schedule of purchase price allocated to intangible assets	Category Fair Value Customer Relationships $ 410,000 Gaming Licenses $ 4,020,000 Trade Names and Trademarks $ 2,540,000 Technology $ 1,620,000 Total Intangibles $ 8,590,000
Schedule of adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding	For the three months ended For the nine months ended Lottery.com Proforma Lottery.com Global Gaming Proforma Total revenues $ 32,248 $ 32,248 $ 47,035 $ 1,962 $ 48,998 Net income (loss) 11,153 11,153 3,563 (86 ) 3,477 Net income (loss) attributable to common shareholders $ 11,153 $ 11,153 $ 3,563 $ (86 ) $ 3,477 Net income (loss) per common share Basic $ 1.89 $ 1.89 $ 0.64 $ 0.63 Diluted $ 0.24 $ 0.24 $ 0.08 $ 0.08 Weighted average common shares outstanding Basic 5,900,980 5,900,980 5,534,794 5,534,794 Diluted 45,956,427 45,956,427 45,590,241 45,590,241
Schedule of purchase consideration		Cash $ 12,474,635 Notes payable $ 200,000 Options to purchase Digital Security 3,176,214 Total purchase consideration $ 15,590,849
Schedule of modification, the total consideration comprised		Total consideration to majority members per modification agreement $ 10,295,088 Cash consideration to minority members per purchase agreement 2,119,547 Implied value of digital securities options for minority members 3,176,214 Total purchase price $ 15,590,849

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Property and Equipment, net (Tables) [Line Items]
Schedule of property and equipment, net	As of As of Computers and equipment $ 99,342 $ 85,004 Furniture and fixtures 22,767 14,301 Software 2,980,100 1,903,121 Property and equipment 3,102,209 2,002,426 Accumulated depreciation (1,804,324 ) (1,331,474 ) Property and equipment, net $ 1,297,885 $ 670,952	As of December 31, 2020 2019 Computers and equipment $ 85,004 $ 63,090 Furniture and fixtures 14,301 14,301 Software 1,903,121 1,903,121 Property and equipment 2,002,426 1,980,512 Accumulated depreciation (1,331,474 ) (689,813 ) Property and equipment, net $ 670,952 $ 1,290,699

Intangible assets, net (Tables)

Intangible assets, net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Intangible assets, net (Tables) [Line Items]
Schedule of the straight-line method over estimated useful life	As of September 30, As of December 31, Cost basis $ 940,000 $ 940,000 Less: accumulated amortization (483,056 ) (365,556 ) $ 456,944 $ 574,444 As of September 30, As of December 31, Cost basis $ 10,000 $ 10,000 Less: accumulated amortization (5,139 ) (3,889 ) $ 4,861 $ 6,111 As of September 30, As of December 31, Cost basis $ 1,430,000 $ 1,430,000 Less: accumulated amortization (734,861 ) (556,111 ) $ 695,139 $ 873,889 As of September 30, As of December 31, Cost basis $ 2,000,000 $ 2,000,000 Less: accumulated amortization (1,194,444 ) (944,444 ) $ 805,556 $ 1,055,556 As of September 30, Cost basis $ 12,450,000 Less: accumulated amortization (1,245,000 ) $ 11,205,000 As of September 30, Cost basis $ 6,000,000 Less: accumulated amortization (233,333 ) $ 5,766,667 As of September 30, As of December 31, Cost basis $ 935,000 $ 935,000 Less: accumulated amortization (280,500 ) (233,750 ) $ 654,500 $ 701,250 As of September 30, Cost basis $ 410,000 Less: accumulated amortization (17,083 ) $ 392,917 As of September 30, Cost basis $ 2,540,000 Less: accumulated amortization (105,833 ) $ 2,434,167 As of September 30, Cost basis $ 1,620,000 Less: accumulated amortization (67,500 ) $ 1,552,500 As of September 30, Cost basis $ 4,020,000 Less: accumulated amortization (167,500 ) $ 3,852,500	As of December 31, 2020 2019 Cost basis $ 940,000 $ 940,000 Less: accumulated amortization (365,556 ) (208,889 ) $ 574,444 $ 731,111 As of December 31, 2020 2019 Cost basis $ 10,000 $ 10,000 Less: accumulated amortization (3,889 ) (2,222 ) $ 6,111 $ 7,778 As of December 31, 2020 2019 Cost basis $ 1,430,000 $ 1,430,000 Less: accumulated amortization (556,111 ) (317,778 ) $ 873,889 $ 1,112,222 As of December 31, 2020 2019 Cost basis $ 2,000,000 $ 2,000,000 Less: accumulated amortization (916,667 ) (583,333 ) $ 1,083,333 $ 1,416,667 As of December 31, 2020 2019 Cost basis $ 935,000 $ 935,000 Less: accumulated amortization (233,750 ) (171,417 ) $ 701,250 $ 763,583

Notes Payable and Convertible_2

Notes Payable and Convertible Debt (Tables) - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Notes Payable and Convertible Debt (Tables) [Line Items]
Schedule of outstanding balances of the Series A and B notes	As of As of Total face value of series A convertible notes payable $ 821,500 $ 821,500 Total face value of series B convertible notes payable 47,982,280 8,607,802 Total face value of secured convertible prommisory note — 935,000 Total face value of convertible notes payable 48,803,780 10,364,302 Less: unamortized beneficial conversion feature (7,020,725 ) (1,240,716 ) Less: unamortized debt discount (1,301,674 ) (230,921 ) Total convertible notes payable, net 40,481,381 8,892,665 Less: current portion of convertible notes payable (8,912,163 ) (8,882,665 ) Convertible notes payable, net of current portion $ 31,569,218 $ 10,000	As of December 31, 2020 2019 Total face value of series A convertible notes payable $ 821,500 $ 821,500 Total face value of series B convertible notes payable 8,607,802 2,986,439 Total face value of secured convertible promissory note 935,000 935,000 Total face value of convertible notes payable 10,364,302 4,742,939 Less: unamortized beneficial conversion feature (1,240,716 ) (494,892 ) Less: unamortized debt discount (230,921 ) (149,051 ) Total convertible notes payable, net 8,892,665 4,098,996 Less: current portion of convertible notes payable (8,882,665 ) — Convertible notes payable, net of current portion $ 10,000 $ 4,098,996
Schedule of maturities of the Series A and B notes	Series A Series B Total Years ending December 31, 2021 (three months remaining) 821,500 9,198,547 10,020,047 2022 — 38,783,733 38,783,733 $ 821,500 $ 47,982,280 $ 48,803,780	Series A Amount Series B Amount Secured Amount Total Years ending December 31, 2021 821,500 8,597,802 935,000 10,354,302 2022 — 10,000 — 10,000 $ 821,500 $ 8,607,802 $ 935,000 $ 10,364,302

Stock Based Compensation Expe_2

Stock Based Compensation Expense (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Abstract]
Schedule of stock option activity	Shares Available for Grant Outstanding Weighted Weighted Average Remaining Contractual Life (years) Aggregate Balance, December 31, 2020 12,444 437,556 $ 0.90 5.5 Exercised — (58,500 ) (0.81 ) Forfeited/Cancelled 56,250 (56,250 ) (0.18 ) Balance, September 30, 2021 68,694 322,806 $ 1.17 4.9 $ 310,686 Exercisable, September 30, 2021 — 337,598 $ 1.09 5.0 $ 310,686

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
AutoLotto, Inc. [Member]
Income (Loss) Per Share (Tables) [Line Items]
Schedule of basic and diluted net income (loss)	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2020 2021 2020 Net gain (loss) attributable to common stockholders $ 11,152,848 $ (1,160,185 ) $ 3,562,699 $ (4,145,193 ) Weighted average common shares outstanding Basic 5,900,980 5,158,607 5,534,794 5,158,607 Diluted 45,956,427 5,158,607 45,590,241 5,158,607 Net income (loss) per common share Basic $ 1.89 $ (0.22 ) $ 0.64 $ (0.80 ) Diluted $ 0.24 $ (0.22 ) $ 0.08 $ (0.80 )	For the Years Ended 2020 2019 Net loss attributable to common stockholders $ (5,812,663 ) $ (10,836,586 ) Basic and dilutive weighted average outstanding shares of common stock 5,158,607 5,158,607 Basic and diluted net loss per share of common stock $ (1.13 ) $ (2.10 )

Commitments and Contingencies (

Commitments and Contingencies (Tables) - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies (Tables) [Line Items]
Schedule of future minimum rent payments	Years ending December 31, Amount 2021 (remaining 3 months) 33,448 2022 117,659 2023 82,435 2024 30,404 $ 263,945
Schedule of future minimum lease payments		Amount Years ending December 31, 2021 32,533 2022 22,898 2023 3,450 $ 55,431

Revenue Disaggregation (Tables)

Revenue Disaggregation (Tables)	9 Months Ended
	Sep. 30, 2021
AutoLotto, Inc. [Member]
Revenue Disaggregation (Tables) [Line Items]
Schedule of revenue disaggregation	Nine Months Ended 2021 2020 (unaudited) Lottery Game Revenue $ 6,372,896 $ 2,461,667 Other Associated Revenue 40,662,431 1,735,647 Total Revenue $ 47,035,327 $ 4,197,314

Stockholders' Equity (Tables)

Stockholders' Equity (Tables) - AutoLotto, Inc. [Member]	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity (Tables) [Line Items]
Schedule of convertible preferred stock shares authorized issued and outstanding	Original Issue Shares Shares Liquidation Seed $ 0.95 633,000 633,000 $ 601,350 Series A $ 13.97 1,220,000 1,220,000 $ 17,047,548 Series A1 $ 7.69 225,000 223,749 $ 1,719,601 Series A2 $ 0.33 305,000 302,668 $ 100,000 2,383,000 2,379,417 $ 19,468,499
Schedule of fair value of the warrants granted	As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 1.0 % 1.0 % Expected term 5 years 5 years Volatility 52.6 % 52.6 %

Stock Based Compensation (Table

Stock Based Compensation (Tables) - AutoLotto, Inc. [Member]	12 Months Ended
	Dec. 31, 2020
Stock Based Compensation (Tables) [Line Items]
Schedule of fair value of the options granted to employees	As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 2.8 % 2.8 % Expected term 6 years 6 years Volatility 38.1 % 38.1 % As of December 31, 2020 2019 Dividend yield 0.0 % 0.0 % Risk-free interest rate 2.8 % 2.8 % Expected term 10 years 10 years Volatility 49.6 % 49.6 %
Schedule of stock option activity	Shares Outstanding Weighted Weighted Balance, January 1, 2019 13,194 436,806 $ 0.85 7.4 Forfeited 35,000 (35,000 ) $ (1.62 ) Balance, December 31, 2019 48,194 401,806 $ 0.85 6.4 Forfeited 6,250 (6,250 ) $ (2.01 ) Balance, December 31, 2020 54,444 395,556 $ 0.83 5.4 Exercisable, December 31, 2020 — 331,285 $ 1.15 5.5

Income Taxes (Tables)

Income Taxes (Tables) - AutoLotto, Inc. [Member]	12 Months Ended
	Dec. 31, 2020
Income Taxes (Tables) [Line Items]
Schedule income tax expense (benefit)	2020 2019 Current Expense Federal — — State — — Deferred Expense Federal (634,276 ) (1,912,012 ) State — — Change in Valuation Allowance 634,276 1,912,012 Total — —
Schedule of effective tax rates applied to income before income taxes	2020 2019 Taxes at Statutory Rate (21%) (993,725 ) (2,074,756 ) Change in Valuation Allowance 634,276 1,921,012 Permanent Differences 359,450 153,728 Other — 17 Income Taxes — —
Schedule of deferred tax assets and liabilities were due	2020 2019 Deferred Tax Assets R&D Tax Credit 19,540 19,540 Fixed Assets 217,288 95,151 Charitable Contribution C/F 105,000 — Net Operating Losses 12,916,634 12,509,493 Total 13,258,462 12,624,184 Deferred Tax Liabilities Fixed Assets — — Total — — Valuation Allowance (13,258,462 ) (12,624,184 ) Net Deferred Tax Asset — —

Significant Accounting Polici_3

Significant Accounting Policies (Details) - AutoLotto, Inc. [Member] - USD ($)	Aug. 02, 2018	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2021
Significant Accounting Policies (Details) [Line Items]
Restricted cash (in Dollars)		$ 0	$ 6,950,000
Shares purchased (in Shares)	186,666
Percentage of total outstanding shares	4.00%
Percentage of ownership	20.00%				80.00%
Restricted cash, description			Restricted cash as of December 31, 2020 included a $8,950,000 escrow deposit related to the Company’s future performance obligations to provide data access to a third party under a Master Service Agreement dated December 12, 2020. $2,000,000 out of the total amount of restricted cash was $8,950,000 was released and available for use based on the delivery of year-to-date 2020 sample data in December 2020. The remaining $6,950,000 will be released and available for use based on certain milestones as agreed with the third party.
Advertising costs (in Dollars)			$ 66,000	$ 96,000
Percentage of income tax benefit			50.00%
Minimum [Member]
Significant Accounting Policies (Details) [Line Items]
Estimated useful lives		3 years	3 years
Maximum [Member]
Significant Accounting Policies (Details) [Line Items]
Estimated useful lives		5 years	5 years

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Depreciation of property and equipment is computed using the straight-line method over the following - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Computers and Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years	3 years
Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years	5 years
Software [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years	3 years

Business Combination (Details)

Business Combination (Details) - AutoLotto, Inc. [Member] - USD ($)	Jan. 25, 2019	Aug. 28, 2018	Sep. 30, 2021	Dec. 31, 2020	Jun. 30, 2021	Aug. 02, 2018
Business Combination (Details) [Line Items]
Equity holding percentage					80.00%	20.00%
Exchange rate description			Since the acquirees’ financial statements were denominated in Mexican pesos, the exchange rate of 22.0848 pesos per dollar was used to translate the balances.
Purchase price			$ 10,989,691
Consisting cash			$ 10,530,000	$ 128,434
Common stock shares issued			228,702
Share price per share			$ 2.01
Purchase agreement, description		the purchase consideration consisted of cash consideration of $6,500,000 and options to purchase up to 4,000,000 digital securities at $0.05 per digital securities. The Purchase Agreement specified two members as the majority members and the remaining members as the minority members. Cash consideration was not immediately transferred at the acquisition date. Instead, a payment schedule was specified on the purchase agreements. Options to purchase securities were awarded to each member at the acquisition date. The broker fees for this transaction of $260,000 cash and 160,000 digital security options (valued at approximately $380,000 as calculated below) were expensed immediately.	The total consideration transferred was approximately $10,055,214, reflecting the purchase price, net of cash on hand at Global Gaming and the principal amount of certain loans acquired. The purchase price is for an 80% ownership interest and is therefore grossed up to $13,215,843 as to reflect the 20% minority interest in the acquirees.
Digital securities options, description				The implied value of the digital securities options for minority members was calculated based on the difference in cash consideration to majority members from the original agreement versus the modified agreement of approximately $6,175,000 divided by the difference in digital securities options of 2,535,665, or $2.44 per digital securities option.
Promissory notes				$ 200,000
Global Gaming [Member]
Business Combination (Details) [Line Items]
Business combination percentage					100.00%
TinBu [Member]
Business Combination (Details) [Line Items]
Purchase agreement, description	According to the modification agreement, the final consideration to the majority members of TinBu was changed from approximately $4,120,000 and 2,535,665 digital security options to approximately $10,295,000 cash consideration and no digital securities options. The cash consideration of $10,000,000 was not transferred immediately at the time the modification agreement was entered.

Business Combination (Details)

Business Combination (Details) - Schedule of identified tangible and intangible assets - Business Acquisitions [Member] - AutoLotto, Inc. [Member]	Sep. 30, 2021USD ($)
Business Combination (Details) - Schedule of identified tangible and intangible assets [Line Items]
Cash	$ 517,460
Accounts receivable, net	34,134
Prepaids	5,024
Property and equipment, net	2,440
Other assets, net	65,349
Intangible assets	8,590,000
Goodwill	4,940,643
Total assets $	14,155,051
Accounts payable and other liabilities $	(387,484)
Customer deposits	(134,707)
Related party loan	(417,017)
Total liabilities $	(939,208)
Total net assets of Acquirees	$ 13,215,843

Business Combination (Details_2

Business Combination (Details) - Schedule of purchase price allocated to intangible assets - AutoLotto, Inc. [Member]	Sep. 30, 2021USD ($)
Business Combination (Details) - Schedule of purchase price allocated to intangible assets [Line Items]
Total Intangibles	$ 8,590,000
Customer Relationships [Member]
Business Combination (Details) - Schedule of purchase price allocated to intangible assets [Line Items]
Total Intangibles	410,000
Gaming Licenses [Member]
Business Combination (Details) - Schedule of purchase price allocated to intangible assets [Line Items]
Total Intangibles	4,020,000
Trade Names and Trademarks [Member]
Business Combination (Details) - Schedule of purchase price allocated to intangible assets [Line Items]
Total Intangibles	2,540,000
Technology [Member]
Business Combination (Details) - Schedule of purchase price allocated to intangible assets [Line Items]
Total Intangibles	$ 1,620,000

Business Combination (Details_3

Business Combination (Details) - Schedule of adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Lottery.com (As presented above) [Member]
Business Combination (Details) - Schedule of adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding [Line Items]
Total revenues $	$ 32,248	$ 47,035
Net income (loss)	11,153	3,563
Net income (loss) attributable to common shareholders $	$ 11,153	$ 3,563
Net income (loss) per common share
Basic $ (in Dollars per share)	$ 1.89	$ 0.64
Diluted $ (in Dollars per share)	$ 0.24	$ 0.08
Weighted average common shares outstanding
Basic (in Shares)	5,900,980	5,534,794
Diluted (in Shares)	45,956,427	45,590,241
Proforma Lottery.com [Member]
Business Combination (Details) - Schedule of adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding [Line Items]
Total revenues $	$ 32,248	$ 48,998
Net income (loss)	11,153	3,477
Net income (loss) attributable to common shareholders $	$ 11,153	$ 3,477
Net income (loss) per common share
Basic $ (in Dollars per share)	$ 1.89	$ 0.63
Diluted $ (in Dollars per share)	$ 0.24	$ 0.08
Weighted average common shares outstanding
Basic (in Shares)	5,900,980	5,534,794
Diluted (in Shares)	45,956,427	45,590,241
Global Gaming Acquisition Historical [Member]
Business Combination (Details) - Schedule of adjustments for amortization of intangibles and the addition to basic and diluted weighted average number of shares outstanding [Line Items]
Total revenues $		$ 1,962
Net income (loss)		(86)
Net income (loss) attributable to common shareholders $		$ (86)

Property and Equipment, net (De

Property and Equipment, net (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
AutoLotto, Inc. [Member]
Property and Equipment, net (Details) [Line Items]
Depreciation expense	$ 250,875	$ 157,588	$ 473,500	$ 471,132	$ 641,661	$ 623,607

Property and Equipment, net (_2

Property and Equipment, net (Details) - Schedule of property and equipment, net - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment	$ 3,102,209	$ 2,002,426	$ 1,980,512
Accumulated depreciation	(1,804,324)	(1,331,474)	(689,813)
Property and equipment, net	1,297,885	670,952	1,290,699
Computers and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	99,342	85,004	63,090
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	22,767	14,301	14,301
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 2,980,100	$ 1,903,121	$ 1,903,121

Intangible assets, net (Details

Intangible assets, net (Details) - AutoLotto, Inc. [Member] - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2021	Feb. 15, 2021	Mar. 31, 2017	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Intangible assets, net (Details) [Line Items]
Cash paid				$ 1,179,467		$ 1,179,467		$ 3,825,511	$ 158,492
Lottery.com Domain Acquisition [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life			15 years
Amortization expense				15,583	$ 15,583	$ 46,750	$ 46,750	$ 62,333	62,333
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $15,583 and each of the ensuing years through December 31, 2032, will be $62,333 (except for 2032, which will be $15,588).		Estimated amortization expense for each of the ensuing years through December 31, 2032 will be $62,333 (except for 2032, which will be $15,588).
Total purchase price			$ 935,000
Customer Relationships [Member] | TinBu LLC [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years		6 years
Amortization expense				39,167	39,167	$ 117,500	117,500	$ 156,667	156,667
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $39,167 and each of the ensuing years through December 31, 2024 will be $156,667 (except for 2024, which will be $104,443).		Estimated amortization expense for each of the ensuing years through December 31, 2024 will be $156,667 (except for 2024, which will be $104,443).
Customer Relationships [Member] | Aganar and JuegaLotto [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years
Amortization expense				17,083		$ 17,083
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $17,083 and each of the ensuing years through December 31, 2027 will be $68,333 (except for 2027, which will be $34,167).
Trade Names [Member] | TinBu LLC [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years		6 years
Amortization expense				417	417	$ 1,250	1,250	$ 1,667	1,667
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $417 and each of the ensuing years through December 31, 2024 will be $1,667 (except for 2024, which will be $1,110).		Estimated amortization expense for each of the ensuing years through December 31, 2024 will be $1,667 (except for 2024, which will be $1,110).
Trade Names [Member] | Aganar and JuegaLotto [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years
Amortization expense				105,833		$ 105,833
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $105,833 and each of the ensuing years through December 31, 2027 will be $423,333 (except for 2027, which will be $211,667).
Technology [Member] | TinBu LLC [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years		6 years
Amortization expense				59,583	59,583	$ 178,750	178,750	$ 238,333	238,333
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $59,583 and each of the ensuing years through December 31, 2024 will be $238,333 (except for 2024, which will be $158,890).		Estimated amortization expense for each of the ensuing years through December 31, 2024 will be $238,333 (except for 2024, which will be $158,890).
Technology [Member] | Aganar and JuegaLotto [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years
Amortization expense				67,500		$ 67,500
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $67,500 and each of the ensuing years through December 31, 2027 will be $270,000 (except for 2027, which will be $135,000).
Software Agreements [Member] | TinBu LLC [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years		6 years
Amortization expense				83,333	$ 83,333	$ 250,000	$ 250,000	$ 333,333	$ 333,333
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $83,333 and each of the ensuing years through December 31, 2024 will be $333,333 (except for 2024, which will be $83,333).		Estimated amortization expense for each of the ensuing years through December 31, 2024 will be $333,333 (except for 2024, which will be $83,334).
Software costs paid to third party				2,000,000		$ 2,000,000
Software costs paid to third party								$ 2,000,000
Sports.com Domain Acquisition [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life	15 years
Amortization expense				100,000		$ 233,333
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $100,000 and each of the ensuing years through December 31, 2036 will be $400,000 (except for 2036, which will be $66,666).
Total purchase price	$ 6,000,000
Cash paid	3,000,000
Series B convertible debt	$ 3,000,000
Gaming Licenses [Member] | Aganar and JuegaLotto [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life						6 years
Amortization expense				167,500		$ 167,500
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $167,500 and each of the ensuing years through December 31, 2027 will be $670,000 (except for 2027, which will be $335,000).
Playsino Agreement [Member] | TinBu LLC [Member]
Intangible assets, net (Details) [Line Items]
Estimated useful life		5 years
Amortization expense				$ 622,500		$ 1,245,000
Estimated amortization expense, description						Estimated amortization expense for the three months remaining in 2021 will be $622,500 and each of the ensuing years through December 31, 2026 will be $2,490,000 (except for 2026, which will be $622,500).
Principal amount		$ 12,450,000

Intangible assets, net (Detai_2

Intangible assets, net (Details) - Schedule of the straight-line method over estimated useful life - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	$ 12,450,000
Less: accumulated amortization	(1,245,000)
Total	11,205,000
Sports.com Domain Acquisition [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	6,000,000
Less: accumulated amortization	(233,333)
Total	5,766,667
Lottery.com Domain Acquisition [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	935,000	$ 935,000
Less: accumulated amortization	(280,500)	(233,750)
Total	654,500	701,250
Customer Relationships [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	940,000	940,000
Less: accumulated amortization	(483,056)	(365,556)
Total	456,944	574,444
Customer Relationships [Member] | Aganar and JuegaLotto [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	410,000
Less: accumulated amortization	(17,083)
Total	392,917
Trade Names [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	10,000	10,000
Less: accumulated amortization	(5,139)	(3,889)
Total	4,861	6,111
Trade Names [Member] | Aganar and JuegaLotto [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	2,540,000
Less: accumulated amortization	(105,833)
Total	2,434,167
Technology [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	1,430,000	1,430,000
Less: accumulated amortization	(734,861)	(556,111)
Total	695,139	873,889
Technology [Member] | Aganar and JuegaLotto [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	1,620,000
Less: accumulated amortization	(67,500)
Total	1,552,500
Software Agreements [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	2,000,000	2,000,000
Less: accumulated amortization	(1,194,444)	(944,444)
Total	805,556	$ 1,055,556
Gaming Licenses [Member] | Aganar and JuegaLotto [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	4,020,000
Less: accumulated amortization	(167,500)
Total	$ 3,852,500

Notes Payable and Convertible_3

Notes Payable and Convertible Debt (Details) - AutoLotto, Inc. [Member] - USD ($)

Aug. 28, 2018

Jun. 29, 2020

May 01, 2020

Sep. 30, 2021

Mar. 31, 2021

Sep. 30, 2021

Sep. 30, 2020

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2017

Aug. 31, 2020

May 02, 2020

Dec. 31, 2018

Nov. 30, 2018

Oct. 31, 2017

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 48,803,780

$ 48,803,780

$ 10,364,302

$ 4,742,939

Loss on extinguishment

(71,174)

Balance of the loans totaled

2,976

2,976

17,700

Membership interest, description

the Company entered into several notes payable for $12,674,635 with the sellers of the TinBu and a broker involved in the transaction. The notes have an interest rate of 0%, and they mature on January 25, 2022. As of September 30, 2021 and December 31, 2020, the balance of the notes was $5,496,393 and $11,067,643, respectively.

Secured Convertible Note [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Fair value convertible promissory note

935,000

$ 935,000

Convertible shares (in Shares)

465,170

Series A Notes [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 821,500

Interest rate

10.00%

Convertible promissory note balance

$ 821,500

821,500

Series B Notes [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 8,592,828

$ 8,592,828

Interest rate

8.00%

8.00%

Convertible Promissory Note Agreements [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

2,992,500

2,992,500

Convertible promissory note balance

$ 36,598,733

Notes and Loans Payable

$ 0.08

Additional principal amount

527,500

Loss on extinguishment

$ 71,812

Series B Convertible Notes [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Convertible promissory note balance

$ 48,032,280

PPP Loan [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 493,225

Short Term Loans [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 150,000

$ 37,199

Interest rate

3.75%

Short term loans, description

Company entered into a Promissory Note with the U.S. Small Business Administration (“SBA”) for $150,000. The loan has a thirty-year term and bears interest at a rate of 3.75% per annum. Monthly principal and interest payments are deferred for twelve months after the date of disbursement. The loan may be prepaid at any time prior to maturity with no prepayment penalties. The Promissory Note contains events of default and other provisions customary for a loan of this type. As of September 30, 2021 and December 31, 2020, the balance of the loan was $150,000.

Balance of loan amount

$ 150,000

$ 17,700

Notes Payable [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Interest rate

0.00%

Notes payable

$ 12,674,635

Balance on notes payable

11,067,643

11,943,767

Loans Payable [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Maturity date

Jan. 25, 2022

Secured Convertible Note [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Fair value convertible promissory note

$ 935,000

Convertible shares (in Shares)

465,170

Percentage of notes prepaid

50.00%

Series A Notes [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 821,500

Interest rate

10.00%

Convertible promissory note balance

$ 821,500

821,500

Percentage of voting power

50%

Equity financing with total proceeds

$ 20,000,000

Convertible notes, description

(i) the price paid per share for Equity Securities by the Investors in the Qualified Financing multiplied by a discount factor of 0.8 — 0.95, depending on the date of closing of the qualified financing; or (ii) the quotient resulting from dividing $500 million by the number of outstanding shares of common stock of the Company immediately prior to the Qualified Financing. The terms of the note do not allow voluntary conversion by the noteholders. As of December 31, 2020 there have been no Qualified Financing events.

Maturity date

Jun. 30, 2021

Series A Notes [Member] | Convertible Promissory Note Agreements [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 821,500

Interest rate

10.00%

Convertible promissory note balance

$ 821,500

821,500

Series B Notes [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Aggregate amount

$ 8,592,828

$ 100,000

Interest rate

8.00%

Convertible promissory note balance

$ 8,592,828

8,592,828

Percentage of voting power

50%

Equity financing with total proceeds

$ 20,000,000

Convertible notes, description

(i) the price paid per share for Equity Securities by the Investors in the Qualified Financing multiplied by a discount factor of 0.75, depending on the date of closing of the qualified financing; or (ii) the quotient resulting from dividing $150 million by the number of outstanding shares of common stock of the Company immediately prior to the Qualified Financing. The terms of the note do not allow voluntary conversion by the noteholders. As of December 31, 2020 there have been no Qualified Financing events.

Accumulative face value

$ 5,621,363

$ 2,886,439

Series B Notes [Member] | Convertible Debt [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Convertible notes, description

For the years ended December 31, 2020 and 2019, respectively the Company issued additional Series B convertible promissory notes with the accumulative face value of $5,621,363 and $2,886,439, respectively. All of the convertible notes were issued with an interest rate of 8% and maturity date of December 31, 2021 with the exception of one note for $10,000 has a maturity of December 31, 2022.

PPP Loan [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Convertible notes, description

the Company entered into a Promissory Note with Cross River Bank, which provided for a loan in the aggregate amount of $493,225, pursuant to the Paycheck Protection Program, (“PPP”). The PPP, established under Division A, Title I of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) enacted on March 27, 2020, provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities (“Qualified Expenses”), and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period. The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1%, with a deferral of payments for the first six months.

Common Stock [Member] | Secured Convertible Note [Member]

Notes Payable and Convertible Debt (Details) [Line Items]

Percentage of voting power

50%

Notes Payable and Convertible_4

Notes Payable and Convertible Debt (Details) - Schedule of outstanding balances of the Series A and B notes - AutoLotto, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total face value of convertible notes payable	$ 48,803,780	$ 10,364,302	$ 4,742,939
Less: unamortized beneficial conversion feature	(7,020,725)	(1,240,716)	(494,892)
Less: unamortized debt discount	(1,301,674)	(230,921)	(149,051)
Total convertible notes payable, net	40,481,381	8,892,665	4,098,996
Less: current portion of convertible notes payable	(8,912,163)	(8,882,665)
Convertible notes payable, net of current portion	31,569,218	10,000	4,098,996
Total Face Value of Series A Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable	821,500	821,500	821,500
Total Face Value of Series B Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable	47,982,280	8,607,802	$ 2,986,439
Total face value of secured convertible prommisory note [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable		$ 935,000

Notes Payable and Convertible_5

Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes - AutoLotto, Inc. [Member]	Sep. 30, 2021USD ($)
Series A Amount [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021 (three months remaining)	$ 821,500
2022
Total matuities	821,500
Series B Amount [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021 (three months remaining)	9,198,547
2022	38,783,733
Total matuities	47,982,280
Total Amount [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021 (three months remaining)	10,020,047
2022	38,783,733
Total matuities	$ 48,803,780

Stockholders' Equity (Details)

Stockholders' Equity (Details) - AutoLotto, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Stockholders' Equity (Details) [Line Items]
Common stock, shares outstanding (in Shares)	5,910,980	5,158,607
Exercise of stock option (in Dollars)	$ 20,000
Secured convertible note matured (in Shares)	465,170
outstanding shares (in Shares)	190,749
Weighted average remaining life	4 years 1 month 6 days
Common stock, shares authorized (in Shares)	8,610,000	8,610,000
Common stock, par value	$ 0.0001	$ 0.0001
Preferred stock description		(a) the closing of the sale of shares of Common Stock to the public at a price of at least 3x times the Series A Original Issue Price per share (subject to appropriate adjustment in the event of any stock dividend, stock split, combination or other similar recapitalization with respect to the Common Stock), in a firm commitment underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in at least $30,000,000 of net proceeds to the Company; or (b) the date and time, or the occurrence of an event, specified by vote or written consent of (i) the holders of at least 50% of the then outstanding shares of Preferred Stock voting on an as-converted to Common Stock basis, and (ii) the holders of at least 50% of the then outstanding shares of Series A Preferred Stock, (y) all outstanding shares of Preferred Stock shall automatically be converted into shares of Common Stock, at the then effective conversion rate and (z) such shares may not be reissued by the Company.
Digital securities description		(i) 51,520,000 Digital Securities for approximately $55,717,000; and (ii) options to purchase an additional 1,464,340 Digital Securities for $0.05 per Digital Security.
Recognized additional value (in Dollars)		$ 650,000	$ 2,892,000
Aggregate receive percentage		7.00%
Beneficial conversion feature (in Dollars)		$ 1,405,341	$ 717,866
From July 2015 to January 2018 [Member]
Stockholders' Equity (Details) [Line Items]
Issue aggregate shares (in Shares)		190,749
Weighted average remaining life		4 years 9 months 18 days	4 years 9 months 18 days
Minimum [Member] | From July 2015 to January 2018 [Member]
Stockholders' Equity (Details) [Line Items]
Prices ranging per shares		$ 0.18
Maximum [Member] | From July 2015 to January 2018 [Member]
Stockholders' Equity (Details) [Line Items]
Prices ranging per shares		2.01
Series A [Member]
Stockholders' Equity (Details) [Line Items]
Conversion price shares		13.97337
Series A1 [Member]
Stockholders' Equity (Details) [Line Items]
Conversion price shares		7.68535
Series A2 [Member]
Stockholders' Equity (Details) [Line Items]
Conversion price shares		0.33039582
Series Seed [Member]
Stockholders' Equity (Details) [Line Items]
Conversion price shares		$ 0.95

Stock Based Compensation Expe_3

Stock Based Compensation Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Abstract]
intrinsic value			$ 70,000
Stock based compensation expense related to the employee options	$ 2,160	$ 3,657	9,007	$ 10,982
Stock based compensation expense related to the non-employee options	0	$ 1,671	0	$ 6,682
Stock options amounted	$ 3,598		$ 3,598
Weighted-average period term			5 months 1 day

Stock Based Compensation Expe_4

Stock Based Compensation Expense (Details) - Schedule of stock option activity	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Schedule of stock option activity [Abstract]
Shares Available for Grant, Outstanding Beginning	12,444
Outstanding Stock Awards, Outstanding Beginning	437,556
Weighted Average Exercise Price per Share, Outstanding Beginning (in Dollars per share) | $ / shares	$ 0.9
Weighted Average Remaining Contractual Life (years), Outstanding Beginning	5 years 6 months
Shares Available for Grant, Exercised
Outstanding Stock Awards, Exercised	(58,500)
Weighted Average Exercise Price per Share, Exercised (in Dollars per share) | $ / shares	$ (0.81)
Shares Available for Grant, Forfeited/Cancelled	56,250
Outstanding Stock Awards, Forfeited/Cancelled	(56,250)
Weighted Average Exercise Price per Share, Forfeited/Cancelled (in Dollars per share) | $ / shares	$ (0.18)
Shares Available for Grant, Outstanding Ending	68,694
Outstanding Stock Awards, Outstanding Ending	322,806
Weighted Average Exercise Price per Share, Outstanding Ending (in Dollars per share) | $ / shares	$ 1.17
Weighted Average Remaining Contractual Life (years), Outstanding Ending	4 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding Ending (in Dollars) | $	$ 310,686
Shares Available for Grant, Exercisable
Outstanding Stock Awards, Exercisable	337,598
Weighted Average Exercise Price per Share, Exercisable (in Dollars per share) | $ / shares	$ 1.09
Weighted Average Remaining Contractual Life (years), Exercisable	5 years
Aggregate Intrinsic Value, Exercisable (in Dollars) | $	$ 310,686

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - AutoLotto, Inc. [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income (Loss) Per Share (Details) [Line Items]
Stock options	152,600	339,306	395,556	401,806
Convertible preferred shares	19,468,450
Common shares issuable	33,881,102
Conversion of debt warrants	110,765
Stock options warrants		190,749
Computation of diluted net loss per share (in Dollars per share)			$ 190,749	$ 190,749

Income (Loss) Per Share (Deta_2

Income (Loss) Per Share (Details) - Schedule of basic and diluted net income (loss) - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income (Loss) Per Share (Details) - Schedule of basic and diluted net income (loss) [Line Items]
Net gain (loss) attributable to common stockholders	$ 11,152,848	$ (1,160,185)	$ 3,562,699	$ (4,145,193)	$ (5,812,663)	$ (10,836,586)
Weighted average common shares outstanding
Basic	5,900,980	5,158,607	5,534,794	5,158,607
Diluted	45,956,427	5,158,607	45,590,241	5,158,607
Net income (loss) per common share
Basic	$ 1.89	$ (0.22)	$ 0.64	$ (0.8)
Diluted	$ 0.24	$ (0.22)	$ 0.08	$ (0.8)

Income Taxes (Details)

Income Taxes (Details) - AutoLotto, Inc. [Member] $ in Millions	Dec. 31, 2020USD ($)
Income Taxes (Details) [Line Items]
Net operating loss carry forwards	$ 61.5
Economic Security Act [Member]
Income Taxes (Details) [Line Items]
Net operating loss carry forwards	$ 37.8

Commitments and Contingencies_2

Commitments and Contingencies (Details) - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies (Details) [Line Items]
Outstanding digital securities		$ 1,458	$ 5,705	$ 17,937
Rent expense	$ 75,056	$ 13,732	$ 121,512	$ 34,291	$ 49,202	$ 283,003
Sale, offering and issuance							$ 285,000,000
Pro rata percentage							7.00%
Aggregate amount of digital securities					$ 19,000
LDC offering [Member]
Commitments and Contingencies (Details) [Line Items]
Sale, offering and issuance							$ 285,000,000
Pro rata percentage							7.00%

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of future minimum rent payments - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies (Details) - Schedule of future minimum rent payments [Line Items]
2021 (remaining 3 months)	$ 33,448	$ 32,533
2022	117,659	22,898
2023	82,435	3,450
2024	30,404
Total	$ 263,945	$ 55,431

Related Party Transactions (Det

Related Party Transactions (Details) - AutoLotto, Inc. [Member] - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions (Details) [Line Items]
Borrowings amount	$ 4,699	$ 13,000	$ 13,000
Initial expenses			100,000
On-going expenses			$ 5,000

Revenue Disaggregation (Details

Revenue Disaggregation (Details) - Schedule of revenue disaggregation - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Condensed Income Statements, Captions [Line Items]
Lottery Game Revenue			$ 6,372,896	$ 2,461,667
Other Associated Revenue			40,662,431	1,735,647
Total Revenue	$ 32,248,036	$ 1,602,916	$ 47,035,327	$ 4,197,314	$ 7,459,514	$ 1,887,386

Subsequent Events (Details)

Subsequent Events (Details) - AutoLotto, Inc. [Member] - USD ($)	1 Months Ended			7 Months Ended
	Aug. 24, 2021	Feb. 28, 2021	Feb. 20, 2021	Aug. 31, 2021	Jun. 30, 2021	Aug. 02, 2018
Subsequent Events (Details) [Line Items]
Equity percentage					80.00%	20.00%
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Amount issued	$ 493,225	$ 12,450,000
Estimated useful life		5 years
Total purchase price			$ 6,000,000
Paid in cash			3,000,000
Series B convertible debt			$ 3,000,000
Subsequent event, description				From February to August, 2021, the Company issued additional Series B Convertible Notes in the amount of $23,428,733 with an interest rate of 8% and due upon maturity date of no later than May, 2023. All additional terms are consistent with the current Series B Convertible Notes outstanding.
Equity percentage					80.00%
Forecast [Member] | Global Gaming Enterprises, Inc. [Member]
Subsequent Events (Details) [Line Items]
Equity percentage					100.00%

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of property and equipment under straight-line method - AutoLotto, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Computers and Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years	3 years
Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years	5 years
Software [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years	3 years

Business Combination (Details_4

Business Combination (Details) - Schedule of purchase consideration - AutoLotto, Inc. [Member]	Dec. 31, 2020USD ($)
Asset Acquisition, Contingent Consideration [Line Items]
Cash	$ 12,474,635
Notes payable	200,000
Options to purchase Digital Security	3,176,214
Total purchase consideration	$ 15,590,849

Business Combination (Details_5

Business Combination (Details) - Schedule of modification, the total consideration comprised - AutoLotto, Inc. [Member]	Dec. 31, 2020USD ($)
Business Combination (Details) - Schedule of modification, the total consideration comprised [Line Items]
Total consideration to majority members per modification agreement	$ 10,295,088
Cash consideration to minority members per purchase agreement	2,119,547
Implied value of digital securities options for minority members	3,176,214
Total purchase price	$ 15,590,849

Business Combination (Details_6

Business Combination (Details) - Schedule of identified tangible and intangible assets - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Business Combination (Details) - Schedule of identified tangible and intangible assets [Line Items]
Cash	$ 10,530,000	$ 128,434
Accounts receivable		26,407
Prepaids and other assets		62,856
Property and equipment, net		492
Rent deposit		3,860
Intangible assets		2,380,000
Goodwill	$ 17,937,691	12,997,048	$ 12,997,048
Total assets		15,599,097
Accounts payable and other liabilities		8,248
Net assets acquired		$ 15,590,849

Property and Equipment, Net (_3

Property and Equipment, Net (Details) - Schedule of property and equipment, net - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,102,209	$ 2,002,426	$ 1,980,512
Accumulated depreciation	(1,804,324)	(1,331,474)	(689,813)
Property and equipment, net	1,297,885	670,952	1,290,699
Computers and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	99,342	85,004	63,090
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	22,767	14,301	14,301
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,980,100	$ 1,903,121	$ 1,903,121

Intangible Assets, net (Detai_3

Intangible Assets, net (Details) - Schedule of the straight-line method over estimated useful life - AutoLotto, Inc. [Member] - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Lottery.com Domain Acquisition [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	$ 935,000	$ 935,000
Less: accumulated amortization	(233,750)	(171,417)
Total	701,250	763,583
Customer Relationships [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	940,000	940,000
Less: accumulated amortization	(365,556)	(208,889)
Total	574,444	731,111
Trade Names [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	10,000	10,000
Less: accumulated amortization	(3,889)	(2,222)
Total	6,111	7,778
Technology [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	1,430,000	1,430,000
Less: accumulated amortization	(556,111)	(317,778)
Total	873,889	1,112,222
Software Agreements [Member] | TinBu LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Cost basis	2,000,000	2,000,000
Less: accumulated amortization	(916,667)	(583,333)
Total	$ 1,083,333	$ 1,416,667

Notes Payable and Convertible_6

Notes Payable and Convertible Debt (Details) - Schedule of outstanding balances of the Series A and B notes - AutoLotto, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total face value of convertible notes payable	$ 48,803,780	$ 10,364,302	$ 4,742,939
Less: unamortized beneficial conversion feature	(7,020,725)	(1,240,716)	(494,892)
Less: unamortized debt discount	(1,301,674)	(230,921)	(149,051)
Total convertible notes payable, net	40,481,381	8,892,665	4,098,996
Less: current portion of convertible notes payable	(8,912,163)	(8,882,665)
Convertible notes payable, net of current portion	31,569,218	10,000	4,098,996
Total Face Value of Series A Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable	821,500	821,500	821,500
Total Face Value of Series B Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable	$ 47,982,280	8,607,802	2,986,439
Total Face Value of Secured Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Total face value of convertible notes payable		$ 935,000	$ 935,000

Notes Payable and Convertible_7

Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes - AutoLotto, Inc. [Member]	Dec. 31, 2020USD ($)
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021	$ 10,354,302
2022	10,000
Total matuities	10,364,302
Series A Convertible Notes Payable [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021	821,500
2022
Total matuities	821,500
Series B Convertible Notes Payable [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021	8,597,802
2022	10,000
Total matuities	8,607,802
Secured Amount [Member]
Notes Payable and Convertible Debt (Details) - Schedule of maturities of the Series A and B notes [Line Items]
2021	935,000
2022
Total matuities	$ 935,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding - AutoLotto, Inc. [Member] - Redemption [Member]	Dec. 31, 2020USD ($)$ / sharesshares
Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding [Line Items]
Shares Designated	2,383,000
Shares Outstanding	2,379,417
Liquidation Value (in Dollars) | $	$ 19,468,499
Seed [Member]
Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding [Line Items]
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 0.95
Shares Designated	633,000
Shares Outstanding	633,000
Liquidation Value (in Dollars) | $	$ 601,350
Series A [Member]
Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding [Line Items]
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 13.97
Shares Designated	1,220,000
Shares Outstanding	1,220,000
Liquidation Value (in Dollars) | $	$ 17,047,548
Series A1 [Member]
Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding [Line Items]
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 7.69
Shares Designated	225,000
Shares Outstanding	223,749
Liquidation Value (in Dollars) | $	$ 1,719,601
Series A2 [Member]
Stockholders' Equity (Details) - Schedule of convertible preferred stock shares authorized issued and outstanding [Line Items]
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 0.33
Shares Designated	305,000
Shares Outstanding	302,668
Liquidation Value (in Dollars) | $	$ 100,000

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of fair value of the warrants granted - Common Stock Warrants [Member] - AutoLotto, Inc. [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stockholders' Equity (Details) - Schedule of fair value of the warrants granted [Line Items]
Dividend yield	0.00%	0.00%
Risk-free interest rate	1.00%	1.00%
Expected term	5 years	5 years
Volatility	52.60%	52.60%

Stock Based Compensation (Detai

Stock Based Compensation (Details) - AutoLotto, Inc. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stock Based Compensation (Details) [Line Items]
Fair market value of the common stock	110.00%
Percentage of fair value percentage	10.00%
Common stock issued (in Shares)	450,000
Options exercisable period	10 years
Incentive stock options granted period	5 years
Incentive stock options granted percentage	10.00%
Restrictive vesting percentage	20.00%
Option grant date	1 year
Stock based compensation expense related to the employee options	$ 9,417	$ 10,083
Stock based compensation expense related to the non-employee options	$ 6,682	12,444
Stock options amounted		$ 10,078
Weighted-average period term		1 year 2 months 1 day

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - Schedule of fair value of the options granted to employees - AutoLotto, Inc. [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Employee Stock Based Compensation[ Member]
Stock Based Compensation (Details) - Schedule of fair value of the options granted to employees [Line Items]
Dividend yield	0.00%	0.00%
Risk-free interest rate	2.80%	2.80%
Expected term	6 years	6 years
Volatility	38.10%	38.10%
Non-employee Stock Based Compensation [Member]
Stock Based Compensation (Details) - Schedule of fair value of the options granted to employees [Line Items]
Dividend yield	0.00%	0.00%
Risk-free interest rate	2.80%	2.80%
Expected term	10 years	10 years
Volatility	49.60%	49.60%

Stock Based Compensation (Det_3

Stock Based Compensation (Details) - Schedule of stock option activity - AutoLotto, Inc. [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stock Based Compensation (Details) - Schedule of stock option activity [Line Items]
Shares Available for Grant, Outstanding Beginning	48,194	13,194
Outstanding Stock Awards, Outstanding Beginning	401,806	436,806
Weighted Average Exercise Price per Share, Outstanding Beginning (in Dollars per share)	$ 0.85	$ 0.85
Weighted Average Remaining Contractual Life (years), Outstanding Beginning		7 years 4 months 24 days
Shares Available for Grant, Forfeited	6,250	35,000
Outstanding Stock Awards, Forfeited	(6,250)	(35,000)
Weighted Average Exercise Price per Share, Forfeited (in Dollars per share)	$ (2.01)	$ (1.62)
Shares Available for Grant, Outstanding Ending	54,444	48,194
Outstanding Stock Awards, Outstanding Ending	395,556	401,806
Weighted Average Exercise Price per Share, Outstanding Ending (in Dollars per share)	$ 0.83	$ 0.85
Weighted Average Remaining Contractual Life (years), Outstanding Ending	5 years 4 months 24 days	6 years 4 months 24 days
Shares Available for Grant, Exercisable
Outstanding Stock Awards, Exercisable	331,285
Weighted Average Exercise Price per Share, Exercisable (in Dollars per share)	$ 1.15
Weighted Average Remaining Contractual Life (years), Exercisable	5 years 6 months

Income (Loss) Per Share (Deta_3

Income (Loss) Per Share (Details) - Schedule of computation of basic and diluted net loss per share - AutoLotto, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income (Loss) Per Share (Details) - Schedule of computation of basic and diluted net loss per share [Line Items]
Net loss attributable to common stockholders	$ 11,152,848	$ (1,160,185)	$ 3,562,699	$ (4,145,193)	$ (5,812,663)	$ (10,836,586)
Basic and dilutive weighted average outstanding shares of common stock					5,158,607	5,158,607
Basic and diluted net loss per share of common stock					$ (1.13)	$ (2.1)

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule income tax expense (benefit) - AutoLotto, Inc. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current Expense
Federal
State
Deferred Expense
Federal	(634,276)	(1,912,012)
State
Change in Valuation Allowance	634,276	1,912,012
Total

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of effective tax rates applied to income before income taxes - AutoLotto, Inc. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes (Details) - Schedule of effective tax rates applied to income before income taxes [Line Items]
Taxes at Statutory Rate (21%)	$ (993,725)	$ (2,074,756)
Change in Valuation Allowance	634,276	1,921,012
Permanent Differences	359,450	153,728
Other		17
Income Taxes

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of effective tax rates applied to income before income taxes (Parentheticals)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
AutoLotto, Inc. [Member]
Income Taxes (Details) - Schedule of effective tax rates applied to income before income taxes (Parentheticals) [Line Items]
Statutory rate	21.00%	21.00%

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of deferred tax assets and liabilities were due - AutoLotto, Inc. [Member] - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets
R&D Tax Credit	$ 19,540	$ 19,540
Fixed Assets	217,288	95,151
Charitable Contribution C/F	105,000
Net Operating Losses	12,916,634	12,509,493
Total	13,258,462	12,624,184
Deferred Tax Liabilities
Fixed Assets
Total
Valuation Allowance	(13,258,462)	(12,624,184)
Net Deferred Tax Asset

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of future minimum lease payments - AutoLotto, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies (Details) - Schedule of future minimum lease payments [Line Items]
2021	$ 33,448	$ 32,533
2022	117,659	22,898
2023	82,435	3,450
Total	$ 263,945	$ 55,431