The Crypto Company (CRCW) 10-Q 10 Sep 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 07, 2018
Document And Entity Information
Entity Registrant Name	Crypto Co
Entity Central Index Key	1,688,126
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		21,172,860
Trading Symbol	CRCW
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($)	Jun. 30, 2018		Dec. 31, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 1,154,996		$ 8,950,244
Accounts receivable, net			500
Loan receivable, related party	168,423
Investment in cryptocurrency at fair value	1,022,099		2,917,627
Prepaid expenses and other current assets	196,773		33,294
Contract asset for commissions and incentives, current portion	114,127
Total Current assets	3,834,768		11,901,665
Equipment, net of accumulated depreciation	108,159		68,320
Investments, non-cryptocurrency	250,000
Contract asset for commissions and incentives, net of current portion	44,233
Intangible assets, net	176,989
Goodwill	9,392,685	[1]
Other assets	36,566		1,500
TOTAL ASSETS	13,843,400		11,971,485
CURRENT LIABILITIES
Accounts payable and accrued expenses	769,236		697,609
Income taxes payable	800		800
Contract liabilities, current portion	2,800,248
Total Current Liabilities	3,570,284		698,409
Contract liabilities, net of current portion	1,408,208
TOTAL LIABILITIES	4,978,492		698,409
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value; 50,000,000 shares authorized, 21,169,289 and 20,458,945 shares issued and outstanding, respectively	21,169		20,459
Additional paid-in-capital	27,830,366		19,020,176
Accumulated deficit	(18,198,814)		(7,767,559)
Accumulated other comprehensive income	(551,778)
TOTAL CRYPTO COMPANY EQUITY	9,100,943		11,273,076
Noncontrolling interests	(236,035)
TOTAL STOCKHOLDERS' EQUITY	8,864,908		11,273,076
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	13,843,400		11,971,485
CoinTracking [Member]
CURRENT ASSETS
Investment in cryptocurrency at fair value	$ 1,178,350
[1]	Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheet (Parenthetical) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Investment cost	$ 1,304,457	$ 1,131,885
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	21,169,289	20,458,945
Common Stock, shares outstanding	21,169,289	20,458,945
CoinTracking [Member]
Investment cost	$ 1,153,325

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018
REVENUE
Net realized gain/(loss) on investment in cryptocurrency	$ (299,086)	$ 82,640	$ 82,640	$ 773,512
Total Revenue, net	586,747	82,640	82,640	2,116,337
OPERATING EXPENSES
Cost of subscription revenues	325,115			390,176
General and administrative expenses	2,969,183	1,224,748	1,305,848	5,667,975
Share-based compensation	4,757,580	166,717	366,717	4,049,441
Total Operating Expenses	8,051,878	1,391,465	1,672,565	10,107,592
OPERATING LOSS	(7,465,131)	(1,308,825)	(1,589,925)	(7,991,255)
NET CHANGE IN UNREALIZED GAINS/(LOSSES) ON INVESTMENT IN CRYPTOCURRENCY
Net change in unrealized gains/(losses) on investment in cryptocurrency	249,487	389,071	389,071	(2,745,337)
OTHER INCOME	70,101			70,101
LOSS BEFORE PROVISION FOR INCOME TAXES	(7,145,543)	(919,754)	(1,200,854)	(10,666,491)
PROVISION FOR INCOME TAXES		800	800	800
NET LOSS	(7,145,543)	(920,554)	(1,201,654)	(10,667,291)
INCOME/(LOSS) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	126,766			(236,035)
NET LOSS ATTRIBUATE TO CRYPTO COMPANY	(7,272,309)	(920,554)	(1,201,654)	(10,431,256)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustment	(557,606)			(551,778)
COMPREHENSIVE LOSS ATTRIBUTABLE TO THE CRYPTO COMPANY	$ (7,829,915)	$ (920,554)	$ (1,201,654)	$ (10,983,034)
Net loss attributable to the Crypto Company per common share - basic and diluted	$ (0.34)	$ (0.07)	$ (0.09)	$ (0.50)
Weighted average common shares outstanding - basic and diluted	21,131,457	13,179,033	12,746,973	21,003,328
Subscription Revenue, Net [Member]
REVENUE
Total Revenue, net	$ 884,587			$ 1,341,284
Other [Member]
REVENUE
Total Revenue, net	$ 1,246			$ 1,541

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	4 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2018
Cash flows from operating activities:
Net loss	$ (1,201,654)	$ (10,667,291)
Adjustments to reconcile net loss to net cash used in operations:
Net change in unrealized losses/(gains) on investment in cryptocurrency	(389,071)	2,745,337
Net realized gain on investment in cryptocurrency	(82,640)	(773,512)
Customer payments received in cryptocurrency		(908,924)
Net proceeds from sales of investments in cryptocurrency		538,289
Depreciation and amortization	541	186,359
Share-based compensation	366,717	4,049,441
Change in operating assets and liabilities:
Accounts receivable		500
Loan receivable, related party		25,957
Prepaid expenses	(166,069)	121,198
Accounts payable and accrued expenses	232,856	(28,713)
Value-added taxes payable		(111,082)
Contract liabilities		785,854
Net cash used in operating activities	(1,239,320)	(4,036,587)
Cash flows from investing activities:
Payments for purchase of other assets	(107,000)	(25,301)
Payments for purchase of equipment	(20,185)	(64,641)
Cash paid for acquisition, net of cash acquired		(3,189,303)
Purchase of investments, non-cryptocurrency		(250,000)
Capitalized software development		(130,771)
Net cash used in investing activities	(127,185)	(3,660,016)
Cash flows from financing activities:
Proceeds from common stock issuance	2,756,036
Proceeds from exercise of stock options		25,058
Net cash provided by financing activities	2,756,036	25,058
Effect of exchange rate changes on cash		(123,703)
Net (decrease) increase in cash and cash equivalents	1,389,531	(7,795,248)
Cash and cash equivalents at the beginning of the Period		8,950,244
Cash and cash equivalents at the end of the Period	1,389,531	1,154,996
Noncash investment activities:
Shares of common stock issued in exchange of investment in cryptocurrency	100,000
Issues of common stock for acquisition of CoinTracking GmbH		$ 4,736,400

The Company

The Company	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	NOTE 1 - THE COMPANY The Crypto Company was incorporated in the State of Nevada on March 9, 2017 (“Inception”) and is engaged in the business of building technological infrastructure, a proprietary investment portfolio and strategic alliances to facilitate the exchange of value in the digital asset market and, specifically, to assist third parties with investing in, trading and managing their own digital assets. From time to time, we may seek strategic acquisitions either by integrating third-party teams and technology with our core business or by funding third-party teams in which we may have interest. Unless expressly indicated or the context requires otherwise, the terms “Crypto,” the “Company,” “we,” “us,” and “our” in this Quarterly Report refer to The Crypto Company and, where appropriate, its wholly owned subsidiaries, Crypto Sub, Inc., a Nevada corporation (“Crypto Sub”); CoinTracking, LLC, a Nevada limited liability company (“CoinTracking”); Malibu Blockchain, LLC, a Nevada limited liability company (“Malibu Blockchain”); and, where applicable, CoinTracking’ s majority-owned subsidiary, CoinTracking GmbH. On January 26, 2018, CoinTracking, a Nevada limited liability company and wholly owned subsidiary of the Cypto Company, acquired 50.1% of CoinTracking GmbH. The remaining 49.9% of CoinTracking GmbH is owned by Kachel Holding GmbH, a private limited liability company (Gesellschaft mit beschränkter Haftung) organized under the laws of the Federal Republic of Germany (“Kachel Holding”). CoinTracking GmbH operates as a Software as a Service (“SaaS”) platform that allows users to track and manage value, profit, loss and other information regarding their investments in cryptocurrencies (but not trade their cryptocurrencies) available via web-based or mobile application. Prior to December 2017, CoinTracking GmbH operated as a sole proprietorship starting in 2013. Technology The Company is developing proprietary technology and source code to create products and services that will assist third-parties by providing them with the tools, computer programming and training to independently invest in, trade and manage their own digital assets, including trading management and auditing software, tools and processes to assist in the trading and management of our own proprietary portfolio of digital assets and the operations and traditional companies, from start-up businesses to well-established companies. We may consider using our technology to build additional units around our existing platform, or selling or licensing our technology to third-party institutions for a fee. Media and Ongoing Education The Company also engages in public discourse on an ongoing basis and regularly hosts roundtable webinars to educate the public about the cryptocurrency market. The Company does not express opinions regarding the advisability of investing in a particular digital asset or in the digital asset marketplace, and it does not receive compensation in connection with these roundtable webinars.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The results of operations for interim periods are not necessarily indicative of the results to be expected for future quarters or for the full year. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the period from Inception through December 31, 2017, filed with the Securities and Exchange Commission (“SEC”) on April 2, 2018. Consolidation Liquidity and Going Concern The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful or that the Company will achieve its projected level of revenue in 2018 and beyond. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. Use of estimates Cash and cash equivalents Investments in cryptocurrency - Management In addition, the Company’s cryptocurrency investments include Initial Coin Offerings (“ICOs”), which primarily consist of tokens that are not currently traded on an exchange. The Company records these investments at cost, as there is no active market. As of June 30, 2018, ICOs represent $367,639 of the Company’s investments in cryptocurrencies. For the six-month period ended June 30, 2018, the Company recognized no impairment losses on investments in ICOs. Investments – non-cryptocurrency Equipment Impairment of long lived assets - Business combination - Goodwill and Intangible Assets The Company assesses whether goodwill impairment exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed to determine whether a goodwill impairment exists at the reporting unit. Based on its analysis, the Company’s management believes that no impairment of the carrying value of its goodwill existed at June 30, 2018. There can be no assurance however, that market conditions will not change or demand for the Company’s products and services will continue which could result in impairment of goodwill in the future. In addition, we capitalize certain costs incurred with developing our CoinTracking SaaS platform in accordance with ASC 985-20, Software — Costs of Software to be Sold, Leased, or Marketed once technological feasibility has been established. Capitalized software costs primarily include i) external direct costs of services utilized in software development and ii) compensation and related benefits for employees who are directly associated with software development. We amortize our capitalized software costs over a three-year period, reflecting the estimated useful lives of the assets. Foreign Currency Translation Income taxes - When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. We are subject to taxation in the U.S., as well as state and German taxes. The Company has not been audited by the U.S. Internal Revenue Service, nor has the Company been audited by any states or in Germany. Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments. Revenue recognition The Company also has subscription revenues through its majority-owned subsidiary CoinTracking GmbH and minimal amounts of consulting revenue. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. ASU No. 2014-09 supersedes nearly all existing revenue recognition guidance under US GAAP. The Company adopted ASU No. 2014-09 as of January 1, 2018 using the modified retrospective transition method for contracts as of the date of initial application. There is no cumulative impact to the Company’s retained earnings at January 1, 2018. See “Note 5 - Revenue Recognition” for additional information on the impact to the Company. Currently, in the US GAAP accounting framework, there is no authoritative guidance specifically related to the accounting treatment of cryptocurrencies, and management has exercised significant judgement in determining appropriate accounting treatment. Management Stock-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its stock-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate. Risks and uncertainties - The prices of cryptocurrency could materially and adversely affect an investment in the shares of the Company. The prices of the cryptocurrencies have a limited history. During such history, the cryptocurrencies’ prices have been volatile and subject to influence by many factors including the levels of liquidity. If the cryptocurrency’s markets continue to experience significant price fluctuations, the Company may experience losses. Several factors may affect the prices of the cryptocurrencies, including, but not limited to, global cryptocurrency supply and demand, and competition from other forms of digital currency or payments services. There is currently no clearing house for cryptocurrency, nor is there a central or major depository for the custody of cryptocurrency. There is a risk that some or all of the Company’s cryptocurrencies could be lost or stolen. The Company does not have insurance protection on its cryptocurrency which exposes the Company and its shareholders to the risk of loss of the Company’s cryptocurrency. Further, cryptocurrency transactions are irrevocable. Stolen or incorrectly transferred of cryptocurrency may be irretrievable. As a result, any incorrectly executed cryptocurrency transactions could adversely affect an investment in the Company. To the extent private keys for the cryptocurrency’s addresses are lost, destroyed or otherwise compromised and no backup of the private keys are accessible, the Company may be unable to access the cryptocurrency held in the associated address and the private key will not be capable of being restored by the cryptocurrency network. The processes by which cryptocurrency transactions are settled are dependent on the cryptocurrency peer-to-peer network, and as such, the Company is subject to operational risk. A risk also exists with respect to previously unknown technical vulnerabilities, which may adversely affect the value of the cryptocurrencies. Net loss per common share Marketing expense -

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS In June 2018, FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting , The new standard is effective for annual reporting periods beginning after December 15, 2018 with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-07 will have on its consolidated financial statements and related disclosures. In July 2017, the FASB issued No. ASU 2017-11 , In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. Essentially, an entity will not have to account for the effects of a modification if: (1) The fair value of the modified award is the same immediately before and after the modification; (2) the vesting conditions of the modified award are the same immediately before and after the modification; and (3) the classification of the modified award as either an equity instrument or liability instrument is the same immediately before and after the modification. The new standard became effective for us on January 1, 2018. Adoption of the ASU No. 2017-11 did not have a significant impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business (Topic 805). The new guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in ASC 606, Revenue from Contracts with Customers. The ASU is effective for annual reporting periods beginning after December 15, 2017, and for interim periods within those years. Adoption of ASU No. 2017-01 did not have a significant impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issues, ASU No. 2017-04, Simplifying the Test for Goodwill Impairment (Topic 350) which removes “Step Two” of the goodwill impairment test, which required a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The ASU is effective for annual reporting periods beginning after December 15, 2019, and for interim periods within those years, with early adoption permitted. The adoption of ASU No. 2017-04 is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which, among other things, requires lessees to recognize most leases on their balance sheets related to the rights and obligations created by those leases. The new standard also requires new disclosures to help financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The new standard becomes effective for us on January 1, 2019. Early adoption is permitted. The amendments in this update should be applied under a modified retrospective approach. Adoption of ASU No. 2016-02 will not have a significant impact on our consolidated financial statements and related disclosures.

Acquisition

Acquisition	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Acquisition	NOTE 4 - ACQUISITION On January 26, 2018, CoinTracking, a wholly-owned subsidiary of the Company, acquired 50.1% of the equity interest in CoinTracking GmbH, for (i) $4,736,400 in cash and (ii) 473,640 shares of common stock of the Company at $10 per share for total purchase price valued at $9,472,800. On the acquisition date, the fair market value of $10 per share for the Company’s common stock was determined using a trading range from November 2017, discounted further due to lack of marketability. The Company used this approach due to the lack of trading volume since (i) the stock trading was suspended by the SEC in December 2017 and was moved to OTC Grey market by the OTC Markets Group, Inc. on January 3, 2018, (ii) stock sales to accredited investors on December 12, 2017, at $7 per share, and (iii) a valuation performed as of March 31, 2018. The equity purchase agreement between the Company and CoinTracking GmbH included a purchase price adjustment pursuant to which the consideration would increase if the share price of the Company’s common stock closed below $10 per share on July 2, 2018. No adjustment was required. CoinTracking GmbH provides its customers with the ability to view and monitor their own cryptocurrency portfolios as well as tax calculation and reporting services. Customers may not make trades through the CoinTracking GmbH platform. The purpose of the acquisition was to increase our presence in the digital asset industry and build strategic alliances. The consolidated financial statements were prepared using the acquisition method of accounting in accordance with FASB ASC805, Business Combinations Accordingly, consideration paid by the Company to complete the acquisition was allocated to the identifiable assets and liabilities of CoinTracking GmbH based on estimated fair values as of the closing date. We made a preliminary allocation of the consideration transferred to the assets acquired and liabilities assumed based on the information available and preliminary valuation of the fair value of tangible and intangible assets acquired and liabilities assumed. Acquisition-related costs were expensed as incurred and were not considered to be significant. We expect to complete the final purchase price allocation related to this acquisition prior to year-end. Therefore, the valuation of certain assets and liabilities in the CoinTracking GmbH acquisition is preliminary and subject to change. The table below summarizes the fair values of the assets acquired and liabilities assumed, translated from euros to U.S. dollars, at the date of acquisition: CoinTracking GmbH Cash and cash equivalents $ 1,547,097 Investment in cryptocurrency 1,115,345 Loan receivable – related party 194,380 Other current assets 284,677 Goodwill 10,014,881 Other assets 144,566 Total assets $ 13,300,946 Current liabilities $ 211,422 Contract liabilities, short term 2,686,858 Contract liabilities, long term 929,866 Total liabilities 3,828,146 Net assets acquired $ 9,472,800 During the six months ended June 30, 2018, the Company recorded an adjustment to current liabilities assumed of $250,000, resulting in a reduction of goodwill. The purchase price was based on the expected financial performance of CoinTracking GmbH and not on the value of the net identifiable assets at the time of acquisition. This resulted in a significant portion of the purchase price being attributed to goodwill. As a result, the Company recognized $10,014,881 of goodwill on the date of acquisition. Once the purchase price allocation is completed, the Company expects a portion of goodwill to be allocated to non-controlling interests and intangible assets, primarily software and technology and a non-compete agreement with the former majority shareholder of CoinTracking GmbH, included as finite-lived intangible assets, which will increase amortization expense by a significant amount. Unaudited pro forma financial information The unaudited pro forma financial information in the table below presents the combined results of the Company and CoinTracking GmbH as if these acquisitions had occurred on January 1, 2018. The unaudited pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisitions actually occurred on January 1, 2018. For the three and six months ended June 30, 2018: Three-months Six Months Revenue $ 586,747 $ 2,232,007 Net loss $ (7,145,543 ) (10,374,966 ) Basic and diluted loss per share: Basic and diluted $ (0.34 ) $ (0.49 )

Subscription Revenue Recognitio

Subscription Revenue Recognition	6 Months Ended
	Jun. 30, 2018
Subscription Revenue Recognition
Subscription Revenue Recognition	NOTE 5 – SUBSCRIPTION REVENUE RECOGNITION CoinTracking GmbH accounts for a contract when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services is transferred to our customers, and in an amount that reflects the consideration the Company is contractually due in exchange for those services. Most of the Company’s contracts with customers are single, or have few distinct performance obligations, the transaction price is allocated to each performance obligation using the stand-alone selling price. CoinTracking GmbH’s revenue is primarily derived directly from users in the form of subscriptions. Subscription revenue, is presented net of credits and credit card chargebacks. Subscribers pay in advance, primarily by PayPal or cryptocurrencies, and, subject to certain conditions identified in our terms and conditions. Revenue is initially deferred and is recognized using the straight-line method over the terms of the applicable subscription period, which primarily range from annual to perpetual. Transaction Price The objective of determining the transaction price is to estimate the amount of consideration the Company is due in exchange for services, including amounts that are variable. CoinTracking GmbH has a standalone sales price for its subscription service, which varies based on length of subscription. Further, the Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. Estimates of certain revenue Revenue collected in advance for subscriptions ranging from annual to perpetual packages are deferred and recognized as revenue on a straight-line basis over the terms of the applicable subscription period or performance obligation period. For “lifetime” revenue packages, where the customer has access to the website for unlimited length of time, the Company has elected to recognize revenue on a straight-line basis over three years. We believe that based on the short history of customer data, customer relationship period, and number of available alternative providers, and anticipation of future changes to the blockchain industry, a measure of three years of performance obligation to our customers appears to be appropriate. The Company intends to re-evaluate the length of the performance obligation period for lifetime revenue packages periodically based on historical and industry data and adjust it as deemed necessary. Net Revenue and Charge-back Reserves CoinTracking GmbH does not maintain an allowance for doubtful accounts because the customer prepays for subscription in advance before access is provided to CoinTracking GmbH’s website. The Company maintains a reserve for potential credits issued to consumers or other revenue adjustments. In addition, as of June 30, 2018, PayPal withheld $49,856 for potential credits issued to customers, which is included in prepaid expenses and other current assets on our condensed Balance Sheet. Contract Liabilities Contract liabilities are recorded when payments are received or due in advance of performing CoinTracking GmbH’s service obligations and is recognized over the service period, which primarily relates to prepayments of subscription revenue. At the acquisition date of January 26, 2018, CoinTracking GmbH’s total contract liabilities were $3,616,724, and we recognized revenue of $1,341,284 for the six months ended June 30, 2018. As of June 30, 2018, $2,800,248 of current contract liabilities were recorded and $1,408,208 of long-term contract liabilities were recorded. As of December 31, 2017, we did not have consolidated contract liabilities. Assets Recognized from the Costs to Obtain a Contract with a Customer CoinTracking GmbH has determined that certain costs associated with affiliate payments paid to customers pursuant to certain sales incentive programs, meet the requirements to be capitalized as a cost of obtaining a contract. Affiliates are paid in Bitcoins and expense is amortized over the applicable subscription period. During the three and six months ended June 30, 2018, the Company recognized expense of $32,100 and $62,754, respectively, related to the amortization of affiliate payments. The aggregate contract asset balance at June 30, 2018 is $158,360.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Segment Information	NOTE 6 - SEGMENT INFORMATION The Company has organized its operations into two segments: a software subscription segment and a cryptocurrency investment segment. The software subscription segment primarily consists of amounts earned through subscriptions to the CoinTracking GmbH website. Among other features, the CoinTracking GmbH website offers subscriptions, currently ranging from annual to perpetual, that allow individuals and entities to record exactly when and where they acquired virtual currencies of any variety, as well as their acquisition prices. Operating expense related to this segment is technology infrastructure and general administrative costs primarily incurred in Germany. The cryptocurrency investment segment primarily consists of amounts earned, if any, through proprietary trading activities of cryptocurrencies and costs are operating expenses that consists of general and administrative costs in North America. The Company does not trade or manage other individuals’ or entities’ funds and has no current plans to do so. There are no intercompany internal revenue transactions between our reportable segments. These segments reflect the way our chief operating decision maker evaluates the Company’s business performance and manages its operations. The following table summarizes the Company’s operating income by segment for the three months ended June 30: 2018 Cryptocurrency Investment Software Subscription Total Revenue, net $ (299,086 ) $ 885,833 $ 586,747 Costs and expenses (7,397,216 ) (654,662 ) (8,051,878 ) Operating income/(loss) $ (7,696,302 ) $ 231,171 $ (7,465,131 ) 2017 Cryptocurrency Investment Software Subscription Total Revenue, net $ 82,640 $ - $ 82,640 Costs and expenses (1,391,465 ) - (1,391,465 ) Operating loss $ (1,308,825 ) $ - $ (1,308,825 ) The following table summarizes the Company’s operating income by segment for the six months ended June 30: 2018 Cryptocurrency Investment Software Subscription Total Revenue, net $ 773,512 $ 1,342,825 $ 2,116,337 Costs and expenses (8,836,235 ) (1,271,374 ) (10,107,592 ) Operating income/(loss) $ (8,062,723 ) 71,468 (7,991,255 ) The following table summarizes the Company’s operating income by segment for the period from Inception to June 30, 2017: 2017 Cryptocurrency Investment Software Subscription Total Revenue, net $ 82,640 $ - $ 82,640 Costs and expenses (1,672,565 ) - (1,672,565 ) Operating loss $ (1,589,925 ) $ - $ (1,589,925 )

Investments

Investments	6 Months Ended
	Jun. 30, 2018
Investments [Abstract]
Investments	NOTE 7 - INVESTMENTS Investments include cryptocurrency classified as a Level 2 asset because inputs are from cryptocurrency exchanges with price variability. The Company also invests in a SAFE and ICOs which are included as Level 3 investments as there was no active market as of June 30, 2018. The following table summarizes the Company’s investments at fair value as of June 30, 2018: Level 1 Level 2 Level 3 Investment in cryptocurrency $ - $ 1,832,810 $ 617,639 The Company establishes processes and procedures to ensure that the valuation methodologies that are categorized within Level 3 are fair, consistent and verifiable. ICOs are carried at cost which approximates fair value at June 30, 2018. The Company considers the length of its investments, of which a majority were made during the current year, as well as its comprehensive investment process which includes reviews of white papers, preparation of either short or long forms analysis that is reviewed by the Company’s internal investment committee, among other factors in determining fair value. At the time that the ICOs have an available market exchange, the investments will be reclassified to Level 2. The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the six months ended June 30, 2018: Level 3 Cryptocurrency Balance at December 31, 2017 $ 167,818 Transfers to Level 2 investments (50,179 ) Purchases, sales, issuances, and settlement, net 500,000 Balance, June 30, 2018 $ 367,639 The following table summarizes the fair value of cryptocurrencies, other than ICOs, held as of June 30, 2018: Bitcoin $ 1,223,488 Ethereum 105,432 Bitcoin Cash 70,028 Litecoin 42,316 Cardano 25,822 EOS 24,525 Stellar Lumens 24,369 BlockVee 23,445 Ether Classis 23,037 Binance Coin 21,108 NEO 20,882 Dash 20,271 Monero 17,619 Polymath 16,281 OmiseGO 15,143 Enigma 14,096 Ontology 13,761 Vechain 13,457 Qtum 13,122 Steem 10,473 Zcash 9,893 Siacoin 9,466 Basic Attention Token 8,665 0x 8,429 ICON 8,387 Nano 8,298 Lisk 8,272 Aeternity 7,946 Zilliqa 7,827 Metal 6,342 Aragon 4,757 Bitcoin Private 1,948 Ripple 1,384 DigiByte 752 Decred 435 NavCoin 234 Startis 215 Dogecoin 188 Gas 170 NEM 157 Horizen 122 Waves 100 CloakCoin 45 Decentraland 37 PIVX 32 Bytom 20 Nebulas 14 $ 1,832,810

Equipment

Equipment	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Equipment	NOTE 8 - EQUIPMENT Equipment consists of the following: June 30, 2018 December 31, 2017 Computer equipment $ 107,850 $ 69,241 Furniture equipment 15,322 3,754 123,172 72,995 Less accumulated depreciation (15,013 ) (4,675 ) $ 108,159 $ 68,320

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	NOTE 9 – GOODWILL AND INTANGBILE ASSETS Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. The Company’s goodwill balance is the result of the acquisition of CoinTracking GmbH in the current year (see footnote 4). Intangible assets include software development costs, related to our CoinTracking GMBH SaaS platform. The carrying amount of goodwill and intangible assets for the six months ended June 30, 2018 were as follows: Balance as of December 31, 2017(net of amortization) Additions Amortization Balance as of June 30, 2018 Goodwill $ - $ 9,392,685 - $ 9,392,685 (1) Capitalized Software $ - $ 217,632 $ (40,644 ) $ 176,988 $ - $ 9,610,317 $ (40,644 ) $ 9,569,673 (1) Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations. The Company evaluates the recoverability of goodwill annually as of December 31, and whenever events or changes in circumstances indicate to us that the carrying amount may not be recoverable. There were no conditions that indicated any impairment of goodwill as of June 30, 2018. Intangible assets with finite useful lives are amortized over their respective estimated useful lives. Amortization expense related to intangible assets was $9,060 for the three and six months ended June 30, 2018, respectively, and $0 for the prior year periods. Amortization expense for intangible assets is included in general and administrative expenses. The following table provides estimated future amortization expense related to intangible assets as of June 30, 2018: Year ending December 31, Future Amortization 2018 (remaining) $ 37,564 2019 75,129 2020 51,611 2021 12,684 2022 - $ 176,988

Summary of Common Stock Transac

Summary of Common Stock Transactions	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Summary of Common Stock Transactions	NOTE 10 - SUMMARY OF COMMON STOCK TRANSACTIONS On April 18, 2018, the Company issued to James Gilbert 202,512 shares of common stock of the Company, valued at $7 per share at the time of issuance, or $1,417,584, for certain services performed on behalf of the Company. On March 20, 2018, upon exercise of a stock option by a consultant of the Company, the Company issued 7,031 shares of common stock at an exercise price of $0.01 per share. On January 31, 2018, upon partial exercise of a stock option by an employee of the Company, the Company issued 14,667 shares of common stock as a cashless exercise. On January 22, 2018, a consultant of the Company exercised 12,494 stock options at an exercise price of $2.00 per share. The Company did not issue the shares upon exercise, recording a common stock payable on its condensed consolidated balance sheet at March 31, 2018. On May 16, 2018, the Company issued the shares and recorded the issuance to common stock and additional paid-in-capital. On January 16, 2018, pursuant to an Equity Purchase Agreement (the “Agreement”) entered into on December 22, 2017 by and among the Company, CoinTracking, Kachel Holding, and Dario Kachel, CoinTracking purchased from Kachel Holding 12,525 shares of CoinTracking GmbH, representing 50.1% of the equity interests in CoinTracking GmbH, for a purchase price which consisted, in part, of 473,640 shares of common stock of the Company (the “CoinTracking Acquisition”). The transaction closed on January 26, 2018 (see Note 4).

Warrants for Common Stock

Warrants for Common Stock	6 Months Ended
	Jun. 30, 2018
Warrants For Common Stock
Warrants for Common Stock	NOTE 11 – WARRANTS FOR COMMON STOCK During the six-month period ended June 30, 2018, no stock purchase warrants were issued. As of June 30, 2018, outstanding warrants to purchase shares of the Company’s common stock were as follows: Number of Shares Issuance Date Exercisable for Expiration Date Exercise Price Outstanding Under Warrants September 2017 Common Shares September 25, 2020 $ 2.00 168,125 The warrants expire on the third anniversary of their issuance dates. The exercise price of the warrants is subject to adjustment from time to time, as provided therein, to prevent dilution of purchase rights granted thereunder. The warrants are considered indexed to the Company’s own stock and therefore no subsequent remeasurement is required.

Summary of Stock Options

Summary of Stock Options	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options	NOTE 12 - SUMMARY OF STOCK OPTIONS On July 21, 2017, the Company’s board of directors adopted The Crypto Company 2017 Equity Incentive Plan (the “Plan), which was approved by its stockholders on August 24, 2017. The Plan is administered by the board of directors (the “Administrator”). Under the Plan, the Company may grant equity awards to eligible participants which may take the form of stock options (both incentive stock options and non-qualified stock options) and restricted stock awards. Awards may be granted to officers, employees, non-employee directors (as defined in the Plan) and other key persons (including consultants and prospective employees). The term of any stock option award may not exceed 10 years and may be subject to vesting conditions, as determined by the Administrator. Options granted generally vest over eighteen to thirty-six months. Incentive stock options may be granted only to employees of the Company or any subsidiary that is a “subsidiary corporation” within the meaning of Section 424(f) of the Internal Revenue Code. During the six months ended June 30, 2018, the Company issued an additional 450,000 stock options to members of our board of directors, 1,957,062 stock options to employees, and 400,000 stock options to non-employees. 5,000,000 shares of the Company’s common stock are reserved for issuance under the Plan. As of the six-month period ended June 30, 2018, there are outstanding stock option awards issued from the Plan covering a total of 3,163,735 shares of the Company’s common stock and there remain reserved for future awards 1,836,265 shares of the Company’s common stock. Weighted Average Weighted Remaining Average Contractual Aggregate Number Exercise Term Intrinsic of Shares Price (years) Value Options outstanding, at December 31, 2017 644,531 $ 2.32 Options granted 2,807,062 $ 7.37 Options cancelled (250,000 ) $ 7.00 Options exercised (37,858 ) $ 1.63 Options outstanding, at June 30, 2018 3,163,735 $ 6.44 9.44 $ 128,764,882 Exercisable 637,117 $ 5.73 9.66 $ 25,762,945 Vested and exercisable and expected to vest, end of period 3,163,735 $ 6.44 9.44 $ 128,764,882 The Company recognized $3,339,996, and $2,631,857 of compensation expense related to stock options for the three and six months ended June 30, 2018, respectively. The total intrinsic value for options exercised, determined using the market price of our common stock on the date of exercise, was $0 and $2,978,095 during the three and six months ended June 30, 2018, respectively. During the six-month period ended June 30, 2018 and the period from Inception through June 30, 2017 the Company had not granted any restricted stock awards. As of June 30, 2018, approximately $5,522,520 of total unrecognized compensation costs related to stock options issued to employees is expected to be recognized over a weighted average period of approximately 1.23 years. The determination of the fair value of stock-based compensation awards utilizing the Black-Scholes model is affected by the Company’s stock price and a number of complex and subjective assumptions, including stock price, volatility, expected life of the equity award, forfeitures rates if any, risk-free interest rates and expected dividends. Volatility is based on the historical volatility of comparable companies measured over the most recent period, generally commensurate with the expected life of the Company’s stock options, adjusted for future expectations given the Company’s limited historical share price data. The risk-free rate is based on implied yields in effect at the time of the grant on U.S. Treasury zero-coupon bonds with remaining terms equal to the expected term of the stock options. The expected dividend is based on the Company’s history and expectation of dividend payouts. Forfeitures are recognized when they occur. The range of assumptions used for the six-month period ended June 30, 2018 are as follows: June 30, 2018 Ranges Weighted-average volatility 36 - 75 % Expected dividends 0 % Expected term (in years) 5.00 - 10 years Risk-free rate 1.91 - 2.95 % Stock options issued to nonemployees are revalued at each vesting tranche and/or reporting date in accordance with ASC 505.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 13 - RELATED PARTY TRANSACTIONS The Company has a services agreement with Full Stack Finance for chief financial officer and accounting outsource services. Ivan Ivankovich, the Company’s CFO, is the Co- Managing Director of Full Stack Finance. Emad Boulos, an employee of Full Stack Finance, serves as the Company’s Controller. The Company paid a total of $255,833 and $394,092 in fees to Full Stack Finance during the three-month and six-month period ended June 30, 2018, respectively, and as of June 30, 2018, there was a balance of $138,791 due to Full Stack Finance, which is included in accounts payable and accrued expenses on the accompanying condensed consolidated balance sheets. The Company has a loan receivable from an officer of CoinTracking GmbH as of June 30, 2018 totaling $168,423. The loan is due upon demand and it bears interest at 2%. During the quarter ended June 30, 2018 and the period from Inception to June 30, 2017 interest income accrued for this loan was $1,246 and $0, respectively, which is included in other income on the accompanying condensed consolidated statements of operations. On April 3, 2018, CoinTracking entered into a Loan Agreement (the “Loan Agreement”) with CoinTracking GmbH, pursuant to which CoinTracking GmbH may provide a loan (the “CoinTracking Loan”) of up to $3,000,000 to CoinTracking, to be advanced to CoinTracking in one or more tranches, at such times and in such amounts as may be requested by CoinTracking from time to time, on or before the tenth anniversary of the Loan Agreement. The Company is deemed obligor of CoinTracking’s obligations under the Loan Agreement for United States Federal income tax purposes. Interest on the CoinTracking Loan will accrue at a rate per annum of the greater of (i) three percent (3%), or (ii) the interest rates published monthly by the United States Internal Revenue Service and in effect under section 1274(d) of the Internal Revenue Code in effect as of the date of issuance of any promissory note under the CoinTracking Loan, and will be payable quarterly. During the three months ended June 30, 2018, pursuant to the Loan Agreement, CoinTracking GmbH advanced $1,500,000 to CoinTracking in exchange for three promissory notes (the “CoinTracking Note”) in the amounts of $300,000, $700,000 and $500,000, respectively, which is still outstanding as of June 30, 2018. The CoinTracking Note will mature on the second anniversary thereof. CoinTracking and CoinTracking GmbH are consolidated entities, as such, the loan and advances are considered to be intercompany transactions and are eliminated in consolidation. Effective May 14, 2018, Michael Poutre, former Chief Executive Officer and director of the Company, resigned from all of his current roles with the Company. Mr. Poutre will remain a consultant to the Company until November 2018. In connection with Mr. Poutre’s resignation, the Company entered into a Separation and Consulting Agreement and General Mutual Release (the “Separation and Consulting Agreement”), which was executed on May 9, 2018 and approved by the Board of Directors on May 14, 2018. The Separation and Consulting Agreement was not effective until May 17, 2018, following the end of the revocation period. The Separation and Consulting Agreement provides that the Company will pay Mr. Poutre a lump-sum cash payment of (i) his earned but unpaid base salary, (ii) his accrued but unpaid vacation time, and (iii) any outstanding requests for expense reimbursements that are approved pursuant to Company policy. Mr. Poutre will serve as a consultant of the Company for six months at a rate of $30,000 per month, payable in two separate tranches, though the Company may terminate his services for any reason. The Separation and Consulting Agreement contains other standard provisions contained in agreements of this nature including non-disparagement and a general release of any and all claims .

Basic and Diluted Loss Per Shar

Basic and Diluted Loss Per Share	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Basic and Diluted Loss Per Share	NOTE 14 - BASIC AND DILUTED LOSS PER SHARE The following is a reconciliation of the basic and diluted loss per share computations: For the three months ended June 30, 2018 For the six months ended June 30, 2018 Numerator for basic and diluted income per share: Net loss attributable to the Company $ (7,272,309 ) $ (10,431,256 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 21,131,457 21,003,328 Common stock equivalents - - Weighted average shares (diluted) 21,131,457 21,003,328 Basic and diluted income (loss) per share: Basic and diluted $ (0.34 ) $ (0.50 )

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 15 - COMMITMENTS AND CONTINGENCIES Operating leases On January 18, 2018, the Company entered into a short-term lease agreement with Miramar Property Investment Co., for an office space on a month-to-month basis, requiring monthly rents of $3,024 expiring through September 30, 2018. Facility rent expense was $10,478 and $9,000 for the three months ended June 30, 2018 and 2017, respectively, and $35,501 and $9,000, for the six months ended June 30, 2018 and the three-month period from Inception to June 30, 2017 respectively. Legal Indemnities and guarantees

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 16: SUBSEQUENT EVENTS On July 3, 2018, upon exercise of a stock option by a member of the Company’s board of directors, the Company issued 3,571 shares of common stock at an exercise price of $7.00 per share. As of August 31, 2018, the Company liquidated, into cash, all its investment in cryptocurrency held by the cryptocurrency investment segment, which had a balance of $1,022,099 as of June 30, 2018, included in investment in cryptocurrency, of The Crypto Company in the condensed consolidated balance sheet.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation The results of operations for interim periods are not necessarily indicative of the results to be expected for future quarters or for the full year. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the period from Inception through December 31, 2017, filed with the Securities and Exchange Commission (“SEC”) on April 2, 2018.
Consolidation	Consolidation
Liquidity and Going Concern	Liquidity and Going Concern The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful or that the Company will achieve its projected level of revenue in 2018 and beyond. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.
Use of Estimates	Use of estimates
Cash and Cash Equivalents	Cash and cash equivalents
Investments	Investments in cryptocurrency - Management In addition, the Company’s cryptocurrency investments include Initial Coin Offerings (“ICOs”), which primarily consist of tokens that are not currently traded on an exchange. The Company records these investments at cost, as there is no active market. As of June 30, 2018, ICOs represent $367,639 of the Company’s investments in cryptocurrencies. For the six-month period ended June 30, 2018, the Company recognized no impairment losses on investments in ICOs. Investments – non-cryptocurrency
Equipment	Equipment
Impairment of Long Lived Assets	Impairment of long lived assets -
Business Combination	Business combination -
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Company assesses whether goodwill impairment exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed to determine whether a goodwill impairment exists at the reporting unit. Based on its analysis, the Company’s management believes that no impairment of the carrying value of its goodwill existed at June 30, 2018. There can be no assurance however, that market conditions will not change or demand for the Company’s products and services will continue which could result in impairment of goodwill in the future. In addition, we capitalize certain costs incurred with developing our CoinTracking SaaS platform in accordance with ASC 985-20, Software — Costs of Software to be Sold, Leased, or Marketed once technological feasibility has been established. Capitalized software costs primarily include i) external direct costs of services utilized in software development and ii) compensation and related benefits for employees who are directly associated with software development. We amortize our capitalized software costs over a three-year period, reflecting the estimated useful lives of the assets.
Foreign Currency Translation	Foreign Currency Translation
Income Taxes	Income taxes - When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. We are subject to taxation in the U.S., as well as state and German taxes. The Company has not been audited by the U.S. Internal Revenue Service, nor has the Company been audited by any states or in Germany.
Fair Value Measurements	Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments.
Revenue Recognition	Revenue recognition The Company also has subscription revenues through its majority-owned subsidiary CoinTracking GmbH and minimal amounts of consulting revenue. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. ASU No. 2014-09 supersedes nearly all existing revenue recognition guidance under US GAAP. The Company adopted ASU No. 2014-09 as of January 1, 2018 using the modified retrospective transition method for contracts as of the date of initial application. There is no cumulative impact to the Company’s retained earnings at January 1, 2018. See “Note 5 - Revenue Recognition” for additional information on the impact to the Company. Currently, in the US GAAP accounting framework, there is no authoritative guidance specifically related to the accounting treatment of cryptocurrencies, and management has exercised significant judgement in determining appropriate accounting treatment. Management
Stock-based Compensation	Stock-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its stock-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate.
Risks and Uncertainties	Risks and uncertainties - The prices of cryptocurrency could materially and adversely affect an investment in the shares of the Company. The prices of the cryptocurrencies have a limited history. During such history, the cryptocurrencies’ prices have been volatile and subject to influence by many factors including the levels of liquidity. If the cryptocurrency’s markets continue to experience significant price fluctuations, the Company may experience losses. Several factors may affect the prices of the cryptocurrencies, including, but not limited to, global cryptocurrency supply and demand, and competition from other forms of digital currency or payments services. There is currently no clearing house for cryptocurrency, nor is there a central or major depository for the custody of cryptocurrency. There is a risk that some or all of the Company’s cryptocurrencies could be lost or stolen. The Company does not have insurance protection on its cryptocurrency which exposes the Company and its shareholders to the risk of loss of the Company’s cryptocurrency. Further, cryptocurrency transactions are irrevocable. Stolen or incorrectly transferred of cryptocurrency may be irretrievable. As a result, any incorrectly executed cryptocurrency transactions could adversely affect an investment in the Company. To the extent private keys for the cryptocurrency’s addresses are lost, destroyed or otherwise compromised and no backup of the private keys are accessible, the Company may be unable to access the cryptocurrency held in the associated address and the private key will not be capable of being restored by the cryptocurrency network. The processes by which cryptocurrency transactions are settled are dependent on the cryptocurrency peer-to-peer network, and as such, the Company is subject to operational risk. A risk also exists with respect to previously unknown technical vulnerabilities, which may adversely affect the value of the cryptocurrencies.
Net Loss Per Common Share	Net loss per common share
Marketing Expense	Marketing expense -

Acquisition (Tables)

Acquisition (Tables)	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The table below summarizes the fair values of the assets acquired and liabilities assumed, translated from euros to U.S. dollars, at the date of acquisition: CoinTracking GmbH Cash and cash equivalents $ 1,547,097 Investment in cryptocurrency 1,115,345 Loan receivable – related party 194,380 Other current assets 284,677 Goodwill 10,014,881 Other assets 144,566 Total assets $ 13,300,946 Current liabilities $ 211,422 Contract liabilities, short term 2,686,858 Contract liabilities, long term 929,866 Total liabilities 3,828,146 Net assets acquired $ 9,472,800
Schedule of Unaudited Pro Forma Financial Information	For the three and six months ended June 30, 2018: Three-months Six Months Revenue $ 586,747 $ 2,232,007 Net loss $ (7,145,543 ) (10,374,966 ) Basic and diluted loss per share: Basic and diluted $ (0.34 ) $ (0.49 )

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Schedule of Operating Income (Loss) by Segment	The following table summarizes the Company’s operating income by segment for the three months ended June 30: 2018 Cryptocurrency Investment Software Subscription Total Revenue, net $ (299,086 ) $ 885,833 $ 586,747 Costs and expenses (7,397,216 ) (654,662 ) (8,051,878 ) Operating income/(loss) $ (7,696,302 ) $ 231,171 $ (7,465,131 ) 2017 Cryptocurrency Investment Software Subscription Total Revenue, net $ 82,640 $ - $ 82,640 Costs and expenses (1,391,465 ) - (1,391,465 ) Operating loss $ (1,308,825 ) $ - $ (1,308,825 ) The following table summarizes the Company’s operating income by segment for the six months ended June 30: 2018 Cryptocurrency Investment Software Subscription Total Revenue, net $ 773,512 $ 1,342,825 $ 2,116,337 Costs and expenses (8,836,235 ) (1,271,374 ) (10,107,592 ) Operating income/(loss) $ (8,062,723 ) 71,468 (7,991,255 ) The following table summarizes the Company’s operating income by segment for the period from Inception to June 30, 2017: 2017 Cryptocurrency Investment Software Subscription Total Revenue, net $ 82,640 $ - $ 82,640 Costs and expenses (1,672,565 ) - (1,672,565 ) Operating loss $ (1,589,925 ) $ - $ (1,589,925 )

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 2018
Investments [Abstract]
Schedule of Fair Value of Investments in Cryptocurrency	The following table summarizes the Company’s investments at fair value as of June 30, 2018: Level 1 Level 2 Level 3 Investment in cryptocurrency $ - $ 1,832,810 $ 617,639 The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the six months ended June 30, 2018: Level 3 Cryptocurrency Balance at December 31, 2017 $ 167,818 Transfers to Level 2 investments (50,179 ) Purchases, sales, issuances, and settlement, net 500,000 Balance, June 30, 2018 $ 367,639
Summary of Cryptocurrencies Held	The following table summarizes the fair value of cryptocurrencies, other than ICOs, held as of June 30, 2018: Bitcoin $ 1,223,488 Ethereum 105,432 Bitcoin Cash 70,028 Litecoin 42,316 Cardano 25,822 EOS 24,525 Stellar Lumens 24,369 BlockVee 23,445 Ether Classis 23,037 Binance Coin 21,108 NEO 20,882 Dash 20,271 Monero 17,619 Polymath 16,281 OmiseGO 15,143 Enigma 14,096 Ontology 13,761 Vechain 13,457 Qtum 13,122 Steem 10,473 Zcash 9,893 Siacoin 9,466 Basic Attention Token 8,665 0x 8,429 ICON 8,387 Nano 8,298 Lisk 8,272 Aeternity 7,946 Zilliqa 7,827 Metal 6,342 Aragon 4,757 Bitcoin Private 1,948 Ripple 1,384 DigiByte 752 Decred 435 NavCoin 234 Startis 215 Dogecoin 188 Gas 170 NEM 157 Horizen 122 Waves 100 CloakCoin 45 Decentraland 37 PIVX 32 Bytom 20 Nebulas 14 $ 1,832,810

Equipment (Tables)

Equipment (Tables)	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Equipment	Equipment consists of the following: June 30, 2018 December 31, 2017 Computer equipment $ 107,850 $ 69,241 Furniture equipment 15,322 3,754 123,172 72,995 Less accumulated depreciation (15,013 ) (4,675 ) $ 108,159 $ 68,320

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets	The carrying amount of goodwill and intangible assets for the six months ended June 30, 2018 were as follows: Balance as of December 31, 2017(net of amortization) Additions Amortization Balance as of June 30, 2018 Goodwill $ - $ 9,392,685 - $ 9,392,685 (1) Capitalized Software $ - $ 217,632 $ (40,644 ) $ 176,988 $ - $ 9,610,317 $ (40,644 ) $ 9,569,673 (1) Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations.
Schedule of Estimated Future Amortization Expense Related to Intangible Assets	The following table provides estimated future amortization expense related to intangible assets as of June 30, 2018: Year ending December 31, Future Amortization 2018 (remaining) $ 37,564 2019 75,129 2020 51,611 2021 12,684 2022 - $ 176,988

Warrants for Common Stock (Tabl

Warrants for Common Stock (Tables)	6 Months Ended
	Jun. 30, 2018
Warrants For Common Stock
Schedule of Outstanding Warrants to Purchase Shares of Common Stock	As of June 30, 2018, outstanding warrants to purchase shares of the Company’s common stock were as follows: Number of Shares Issuance Date Exercisable for Expiration Date Exercise Price Outstanding Under Warrants September 2017 Common Shares September 25, 2020 $ 2.00 168,125

Summary of Stock Options (Table

Summary of Stock Options (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Options Activity	Weighted Average Weighted Remaining Average Contractual Aggregate Number Exercise Term Intrinsic of Shares Price (years) Value Options outstanding, at December 31, 2017 644,531 $ 2.32 Options granted 2,807,062 $ 7.37 Options cancelled (250,000 ) $ 7.00 Options exercised (37,858 ) $ 1.63 Options outstanding, at June 30, 2018 3,163,735 $ 6.44 9.44 $ 128,764,882 Exercisable 637,117 $ 5.73 9.66 $ 25,762,945 Vested and exercisable and expected to vest, end of period 3,163,735 $ 6.44 9.44 $ 128,764,882
Schedule of Stock Option Assumptions Used	The range of assumptions used for the six-month period ended June 30, 2018 are as follows: June 30, 2018 Ranges Weighted-average volatility 36 - 75 % Expected dividends 0 % Expected term (in years) 5.00 - 10 years Risk-free rate 1.91 - 2.95 %

Basic and Diluted Loss Per Sh30

Basic and Diluted Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Basic and Diluted	The following is a reconciliation of the basic and diluted loss per share computations: For the three months ended June 30, 2018 For the six months ended June 30, 2018 Numerator for basic and diluted income per share: Net loss attributable to the Company $ (7,272,309 ) $ (10,431,256 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 21,131,457 21,003,328 Common stock equivalents - - Weighted average shares (diluted) 21,131,457 21,003,328 Basic and diluted income (loss) per share: Basic and diluted $ (0.34 ) $ (0.50 )

The Company (Details Narrative)

The Company (Details Narrative)	Jun. 30, 2018	Jan. 26, 2018
Equity interests, percentage	4.00%
CoinTracking GmbH [Member]
Equity interests, percentage	50.10%	50.10%
Kachel Holding GmbH [Member]
Equity interests, percentage		49.90%

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jan. 26, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018	Dec. 31, 2017	Mar. 08, 2017
Common stock ownership percentage		4.00%			4.00%
Cash balance		$ 1,154,996	$ 1,389,531	$ 1,389,531	$ 1,154,996	$ 8,950,244
Cash declined		7,795,248			7,795,248
Cash paid for acquisition, net of cash acquired					3,189,303
Working capital		264,484			264,484
Contract liability		2,800,248			2,800,248
Investment in cryptocurrency at fair value		1,022,099			1,022,099	2,917,627
Accumulated deficit		18,198,814			18,198,814	7,767,559
Consolidated investments		$ 2,200,449			$ 2,200,449
Percentage of volume of trades on exchanges		13.00%			13.00%
Investment in trading exchange on Bitcoin/USD per day					$ 168,000,000
Investment in a private enterprise		$ 250,000			$ 250,000
Equity interests, percentage		4.00%			4.00%
Income tax payable		$ 800			$ 800	$ 800
Marketing expenses		$ 85,570	$ 13,500	$ 13,500	$ 134,269
Minimum [Member]
Estimated useful life of equipment					3 years
Maximum [Member]
Estimated useful life of equipment					5 years
CoinTracking GmbH [Member]
Common stock ownership percentage	50.10%	50.10%			50.10%
Cash paid for acquisition, net of cash acquired	$ 9,472,800
Equity interests, percentage	50.10%	50.10%			50.10%
Initial Coin Offerings [Member]
Investment in cryptocurrency at fair value		$ 367,639			$ 367,639
Impairment losses

Acquisition (Details Narrative)

Acquisition (Details Narrative) - USD ($)	Jan. 26, 2018	Jun. 30, 2017	Jun. 30, 2018		Dec. 31, 2017	Dec. 12, 2017
Equity interests, percentage			4.00%
Purchase price			$ 3,189,303
Goodwill on acquisition			$ 9,392,685	[1]
CoinTracking GmbH [Member]
Equity interests, percentage	50.10%		50.10%
Payments to acquire businesses in cash	$ 4,736,400
Number of common stock shares purchased	473,640
Business combination, purchase price per share	$ 10
Purchase price	$ 9,472,800
Adjustment to current liabilities assumed	211,422		$ 250,000
Goodwill on acquisition	$ 10,014,881
CoinTracking GmbH [Member] | Accredited Investors [Member]
Business combination, purchase price per share						$ 7
[1]	Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations.

Acquisition - Schedule of Fair

Acquisition - Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Jun. 30, 2018		Jan. 26, 2018	Dec. 31, 2017
Goodwill	$ 9,392,685	[1]
CoinTracking GmbH [Member]
Cash and cash equivalents			$ 1,547,097
Investment in cryptocurrency			1,115,345
Loan receivable - related party			194,380
Other current assets			284,677
Goodwill			10,014,881
Other assets			144,566
Total assets			13,300,946
Current liabilities	$ 250,000		211,422
Contract liabilities, short term			2,686,858
Contract liabilities, long term			929,866
Total liabilities			3,828,146
Net assets acquired			$ 9,472,800
[1]	Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations.

Acquisition - Schedule of Unaud

Acquisition - Schedule of Unaudited Pro Forma Financial Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Business Combinations [Abstract]
Revenue	$ 586,747	$ 2,232,007
Net loss	$ (7,145,543)	$ (10,374,966)
Basic and diluted loss per share: Basic and diluted	$ (0.34)	$ (0.49)

Subscription Revenue Recognit36

Subscription Revenue Recognition (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jan. 26, 2018	Dec. 31, 2017
Subscriptions of revenue, description		Revenue collected in advance for subscriptions ranging from annual to perpetual packages are deferred and recognized as revenue on a straight-line basis over the terms of the applicable subscription period or performance obligation period. For "lifetime" revenue packages, where the customer has access to the website for unlimited length of time, the Company has elected to recognize revenue on a straight-line basis over three years.
Potential credit withheld by paypal		$ 49,856
Subscription revenue	$ 884,587	1,341,284
Contract liabilities, current	2,800,248	2,800,248
Contract liabilities, noncurrent	1,408,208	1,408,208
Amortization of sales incentive programs cost	32,100	62,754
Aggregate contract asset	$ 158,360	$ 158,360
CoinTracking LLC [Member]
Contract liabilities			$ 3,616,724

Segment Information (Details Na

Segment Information (Details Narrative)	6 Months Ended
	Jun. 30, 2018Segments
Segment Reporting [Abstract]
Number of operating segments	2

Segment Information - Schedule

Segment Information - Schedule of Operating Income (Loss) by Segment (Details) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018
Revenue, net	$ 586,747	$ 82,640	$ 82,640	$ 2,116,337
Cost and expenses	(8,051,878)	(1,391,465)	(1,672,565)	(10,107,592)
Operating income/(loss)	(7,465,131)	(1,308,825)	(1,589,925)	(7,991,255)
Cryptocurrency Investment [Member]
Revenue, net	(299,086)	82,640	82,640	773,512
Cost and expenses	(7,397,216)	(1,391,465)	(1,672,565)	(8,836,235)
Operating income/(loss)	(7,696,302)	(1,308,825)	(1,589,925)	(8,062,723)
Software Subscription [Member]
Revenue, net	885,833			1,342,825
Cost and expenses	(654,662)			(1,271,374)
Operating income/(loss)	$ 231,171			$ 71,468

Investments - Schedule of Fair

Investments - Schedule of Fair Value of Investments in Cryptocurrency (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Investment in cryptocurrency, ending balance	$ 1,832,810
Level 1 [Member]
Investment in cryptocurrency, ending balance
Level 2 [Member]
Investment in cryptocurrency, ending balance	1,832,810
Level 3 [Member]
Investment in cryptocurrency, beginning balance	167,818
Transfers to Level 2 investments	(50,179)
Purchases, sales, issuances, and settlement, net	500,000
Investment in cryptocurrency, ending balance	$ 617,639

Investments - Summary of Crypto

Investments - Summary of Cryptocurrencies Held (Details)	Jun. 30, 2018USD ($)
Investments	$ 1,832,810
Bitcoin [Member]
Investments	1,223,488
Ethereum [Member]
Investments	105,432
Bitcoin Cash [Member]
Investments	70,028
Litecoin [Member]
Investments	42,316
Cardano [Member]
Investments	25,822
EOS [Member]
Investments	24,525
Stellar Lumens [Member]
Investments	24,369
BlockVee [Member]
Investments	23,445
Ether Classis [Member]
Investments	23,037
Binance Coin [Member]
Investments	21,108
NEO [Member]
Investments	20,882
Dash [Member]
Investments	20,271
Monero [Member]
Investments	17,619
Polymath [Member]
Investments	16,281
OmiseGO [Member]
Investments	15,143
Enigma [Member]
Investments	14,096
Ontology [Member]
Investments	13,761
Vechain [Member]
Investments	13,457
Qtum [Member]
Investments	13,122
Steem [Member]
Investments	10,473
Zcash [Member]
Investments	9,893
Siacoin [Member]
Investments	9,466
Basic Attention Token [Member]
Investments	8,665
0x [Member]
Investments	8,429
ICON [Member]
Investments	8,387
Nano [Member]
Investments	8,298
Lisk [Member]
Investments	8,272
Aeternity [Member]
Investments	7,946
Zilliqa [Member]
Investments	7,827
Metal [Member]
Investments	6,342
Aragon [Member]
Investments	4,757
Bitcoin Private [Member]
Investments	1,948
Ripple [Member]
Investments	1,384
DigiByte [Member]
Investments	752
Decred [Member]
Investments	435
NavCoin [Member]
Investments	234
Startis [Member]
Investments	215
Dogecoin [Member]
Investments	188
Gas [Member]
Investments	170
NEM [Member]
Investments	157
Horizen [Member]
Investments	122
Waves [Member]
Investments	100
CloakCoin [Member]
Investments	45
Decentraland [Member]
Investments	37
PIVX [Member]
Investments	32
Bytom [Member]
Investments	20
Nebulas [Member]
Investments	$ 14

Equipment - Schedule of Equipme

Equipment - Schedule of Equipment (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Equipment, gross	$ 123,172	$ 72,995
Less accumulated depreciation	(15,013)	(4,675)
Equipment, net	108,159	68,320
Computer Equipment [Member]
Equipment, gross	107,850	69,241
Furniture Equipment [Member]
Equipment, gross	$ 15,322	$ 3,754

Goodwill and Intangible Asset42

Goodwill and Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of goodwill
Amortization expense related to intangible assets	$ 9,060	$ 0	$ 9,060	$ 0

Goodwill and Intangible Asset43

Goodwill and Intangible Assets - Schedule of Goodwill and Intangible Assets (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, beginning balance
Additions	9,392,685
Amortization
Goodwill, ending balance	9,392,685	[1]
Capitalized Software, beginning balance
Additions	217,632
Amortization	(40,644)
Capitalized Software, ending balance	176,988
Goodwill and intangible assets beginning balance
Additions	9,610,317
Amortization	(40,644)
Goodwill and intangible assets ending balance	$ 9,569,673
[1]	Goodwill is recorded in euros and translated to U.S. dollars, in accordance with ASC 830, Foreign Currency Matters, and therefore, is subject to fluctuations.

Goodwill and Intangible Asset44

Goodwill and Intangible Assets - Schedule of Estimated Future Amortization Expense Related to Intangible Assets (Details)	Jun. 30, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2018 (remaining)	$ 37,564
2,019	75,129
2,020	51,611
2,021	12,684
2,022
Total amortization expense	$ 176,988

Summary of Common Stock Trans45

Summary of Common Stock Transactions (Details Narrative) - USD ($)	Apr. 18, 2018	Mar. 20, 2018	Jan. 31, 2018	Jan. 26, 2018	Jan. 22, 2018	Jan. 16, 2018	Jun. 30, 2018
Number of common stock shares exercise of stock options							37,858
Stock option exercise price per share							$ 1.63
Equity interests, percentage							4.00%
Kachel Holding GmbH [Member]
Equity interests, percentage				49.90%
CoinTracking GmbH [Member]
Number shares purchased				473,640
Equity interests, percentage				50.10%			50.10%
Equity Purchase Agreement [Member] | Kachel Holding GmbH [Member]
Number shares purchased						12,525
Equity Purchase Agreement [Member] | CoinTracking GmbH [Member]
Number shares purchased						473,640
Equity interests, percentage						50.10%
Employee [Member]
Number of common stock shares exercise of stock options			14,667
Consultant [Member]
Number of common stock shares exercise of stock options					12,494
Stock option exercise price per share					$ 2
James Gilbert [Member]
Common stock issued for services	202,512
Common stock issued for services, price per share	$ 7
Common stock issued for services, value	$ 1,417,584
Consultant [Member]
Number of common stock shares exercise of stock options		7,031
Stock option exercise price per share		$ 0.01

Warrants for Common Stock (Deta

Warrants for Common Stock (Details Narrative)	Jun. 30, 2018shares
Warrant [Member]
Number of stock purchase warrants issued

Warrants for Common Stock - Sch

Warrants for Common Stock - Schedule of Outstanding Warrants to Purchase Shares of Common Stock (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Issuance Date	September 2,017
Exercisable for	Common Shares
Expiration Date	Sep. 25, 2020
Exercise Price | $ / shares	$ 2
Number of Shares Outstanding Under Warrants | shares	168,125

Summary of Stock Options (Detai

Summary of Stock Options (Details Narrative) - USD ($)	Jul. 21, 2017	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Stock options granted			2,807,062
Number of outstanding stock option awards		3,163,735	3,163,735	644,531
Share based compensation		$ 3,339,996	$ 2,631,857
Total intrinsic value of options exercised		0	$ 2,978,095
Restricted stock awards granted
Stock option [Member]
Unrecognized compensation costs		$ 5,522,520	$ 5,522,520
Unrecognized compensation weighted average period			1 year 2 months 23 days
Board of Directors [Member]
Stock options granted			450,000
Employees [Member]
Stock options granted			1,957,062
Non Employees [Member]
Stock options granted			400,000
2017 Equity Incentive Plan [Member]
Number of stock option remain reserved for future issuance		1,836,265	1,836,265
Number of outstanding stock option awards		3,163,735	3,163,735
2017 Equity Incentive Plan [Member]
Number of stock option remain reserved for future issuance	5,000,000
2017 Equity Incentive Plan [Member] | Maximum [Member]
Stock option award vesting period	10 years

Summary of Stock Options - Sche

Summary of Stock Options - Schedule of Stock Options Activity (Details)	6 Months Ended
	Jun. 30, 2018USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance | shares	644,531
Number of Options Granted | shares	2,807,062
Number of Options Cancelled | shares	(250,000)
Number of Options Exercised | shares	(37,858)
Number of Options Outstanding, Ending Balance | shares	3,163,735
Number of Options Outstanding, Exercisable | shares	637,117
Number of Options Vested and Exercisable and Expected to Vest | shares	3,163,735
Weighted Average Exercise Price, Options Outstanding, Beginning Balance | $ / shares	$ 2.32
Weighted Average Exercise Price, Options Granted | $ / shares	7.37
Weighted Average Exercise Price, Options Cancelled | $ / shares	7
Weighted Average Exercise Price, Options Exercised | $ / shares	1.63
Weighted Average Exercise Price, Options Outstanding, Ending Balance | $ / shares	6.44
Weighted Average Exercise Price, Options Exercisable | $ / shares	5.73
Weighted Average Exercise Price, Vested and Exercisable and Expected to Vest | $ / shares	$ 6.44
Weighted Average Remaining Contractual Term, Options Outstanding	9 years 5 months 9 days
Weighted Average Remaining Contractual Term, Options Exercisable	9 years 7 months 28 days
Weighted Average Remaining Contractual Term, Vested and Exercisable and Expected to Vest	9 years 5 months 9 days
Aggregate Intrinsic Value, Options Outstanding | $	$ 128,764,882
Aggregate Intrinsic Value, Options Exercisable | $	25,762,945
Aggregate Intrinsic Value, Vested and Exercisable and Expected to Vest | $	$ 128,764,882

Summary of Stock Options - Sc50

Summary of Stock Options - Schedule of Stock Option Assumptions Used (Details)	6 Months Ended
	Jun. 30, 2018
Expected dividends	0.00%
Minimum [Member]
Weighted-average volatility	36.00%
Expected term (in years)	5 years
Risk-free rate	1.91%
Maximum [Member]
Weighted-average volatility	75.00%
Expected term (in years)	10 years
Risk-free rate	2.95%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	May 17, 2018	Jun. 30, 2018	Jun. 30, 2018	Apr. 03, 2018	Dec. 31, 2017	Jun. 30, 2017
Related Party Transaction [Line Items]
Loans receivable		$ 168,423	$ 168,423
Separation and Consulting Agreement [Member] | Michael Poutre [Member]
Related Party Transaction [Line Items]
Consultant fee payable to CFO, per month	$ 30,000
Full Stack Finance [Member]
Related Party Transaction [Line Items]
Legal fees		255,833	394,092
Legal fees payable		138,791	138,791
CoinTracking GmbH [Member]
Related Party Transaction [Line Items]
Loans receivable		$ 168,423	$ 168,423
Loan interest rate		2.00%	2.00%
Accrued interest income		$ 1,246	$ 1,246			$ 0
CoinTracking GmbH [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan interest rate				3.00%
Loan amount ot be advanced				$ 3,000,000
Loan amount outstanding		1,500,000	1,500,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note One [Member]
Related Party Transaction [Line Items]
Promissory note, face amount		300,000	300,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note Two [Member]
Related Party Transaction [Line Items]
Promissory note, face amount		700,000	700,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note Three [Member]
Related Party Transaction [Line Items]
Promissory note, face amount		$ 500,000	$ 500,000

Basic and Diluted Loss Per Sh52

Basic and Diluted Loss Per Share - Schedule of Earnings Per Share Basic and Diluted (Details) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018
Earnings Per Share [Abstract]
Numerator for basic and diluted income per share: Net loss attributable to the Company	$ (7,272,309)	$ (920,554)	$ (1,201,654)	$ (10,431,256)
Denominator for basic and diluted income per share: Weighted average shares (basic)	21,131,457			21,003,328
Denominator for basic and diluted income per share: Common stock equivalents
Denominator for basic and diluted income per share: Weighted average shares (diluted)	21,131,457			21,003,328
Basic and diluted income (loss) per share: Basic and diluted	$ (0.34)	$ (0.07)	$ (0.09)	$ (0.50)

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Jan. 18, 2018	May 15, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018
Facility rent expense			$ 10,478	$ 9,000	$ 9,000	$ 35,501
Lease Agreement [Member] | Soba Living, LLC [Member]
Monthly rent		$ 6,000
Lease expiration date		Sep. 30, 2018
Short-Term Lease Agreement [Member] | Miramar Property Investment Co. [Member]
Monthly rent	$ 3,024
Lease expiration date	Sep. 30, 2018

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 03, 2018	Aug. 31, 2018	Jun. 30, 2018
Liquidated investments			$ 2,200,449
Subsequent Event [Member]
Number of common stock shares issued	3,571
Shares issued price per share	$ 7
Liquidated investments		$ 1,022,099