Sadot (SDOT) S-1 12 Oct 23 IPO registration Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	Sadot Group Inc.
Entity Central Index Key	0001701756
Entity Tax Identification Number	47-2555533
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	1751 River Run
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Fort Worth
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	76107
City Area Code	516
Local Phone Number	274.8700
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1751 River Run
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Fort Worth
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	76107
City Area Code	516
Local Phone Number	274.8700
Contact Personnel Name	Michael J. Roper

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 5,090,000	$ 9,898,420	$ 15,766,703
Accounts receivable, net of allowance for doubtful accounts of $23,400 and $23,693 as of December 31, 2022 and December 31, 2021, respectively	47,502,000	134,914	155,167
Inventory	307,000	297,178	258,785
Current portion of loans receivable, net of allowance of $— and $71,184 at December 31, 2022 and 2021, respectively
Prepaid expenses and other current assets	319,000	317,439	1,789,328
Total Current Assets	53,218,000	10,647,951	17,969,983
Right to use assets	2,059,000	2,432,894
Property and equipment, net	1,497,000	1,894,962	2,280,267
Goodwill	2,626,000	2,626,399	2,626,399
Intangible assets, net	4,019,000	4,610,856	6,387,464
Deposit on farmland	8,802,000	4,914,191
Security deposits and other assets	102,000	102,273	167,770
Total Assets	72,323,000	27,229,526	29,431,883
Current Liabilities:
Accounts payable and accrued expenses	40,967,000	1,953,269	2,208,523
Accrued stock-based consulting expenses		3,601,987
Notes payable, current	3,727,000	222,356	347,510
Operating lease liability, current	511,000	560,444
Deferred revenue, current	93,000	95,392	49,728
Deferred rent, current			36,800
Other current liabilities	204,000	181,615	286,088
Total Current Liabilities	45,502,000	6,615,063	2,928,649
Notes payable, non-current	685,000	758,822	1,005,027
Operating lease liability, non-current	1,673,000	2,018,851
Deferred revenue, non-current	1,295,000	1,275,778	1,013,645
Deferred rent, non-current			91,295
Total Liabilities	49,155,000	10,668,514	5,038,616
Commitments and Contingencies
Stockholders’ Equity:
Common stock, $0.0001 par value, 50,000,000 shares authorized, 29,287,212 and 26,110,268 shares issued and outstanding as of December 31, 2022, and December 31, 2021, respectively	4,000	2,929	2,611
Additional paid-in capital	103,395,000	95,913,147	95,760,493
Accumulated deficit	(80,231,000)	(79,355,064)	(71,369,837)
Total Stockholders’ Equity	23,168,000	16,561,012	24,393,267
Total Liabilities and Stockholders’ Equity	72,323,000	27,229,526	$ 29,431,883
Related Party [Member]
Current Liabilities:
Accrued stock-based consulting expenses		$ 3,603,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 34,200	$ 23,400	$ 23,693
Financing receivable, allowance for credit loss, current	$ 0	$ 0	$ 71,184
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	50,000,000	50,000,000
Common stock, shares issued	36,000,000	29,287,212	26,110,268
Common stock, shares outstanding	36,000,000	29,287,212	26,110,268

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Total revenues	$ 160,317,000	$ 2,930,000	$ 373,284,000	$ 5,850,000	$ 161,698,417	$ 10,349,636
Restaurant operating expenses:
Total commodity operating expenses	154,577,000		360,406,000		146,037,204
Total restaurant operating expenses	2,664,000	3,035,000	5,129,000	6,124,000	11,270,052	9,055,119
Depreciation and amortization expenses	441,000	489,000	1,074,000	965,000	2,015,048	1,206,505
Impairment of intangible asset					347,110	1,139,908
Impairment of goodwill						86,348
Franchise advertising fund expenses	20,000	16,000	36,000	34,000	80,536	188,539
Preopening expenses			36,000		116,728	31,829
Post-closing expenses	19,000		113,000		197,101
Stock-based consulting expenses	1,068,000		4,427,000		3,601,987
Sales, general and administrative expenses	1,888,000	1,127,000	4,030,000	2,451,000	6,149,801	8,088,682
Total costs and expenses	160,677,000	4,667,000	375,251,000	9,574,000	169,815,567	19,796,930
Loss from operations	(360,000)	(1,737,000)	(1,967,000)	(3,724,000)	(8,117,150)	(9,447,294)
Other Income:
Other income / (expense)	251,000	(15,000)	251,000	(34,000)	44,944	(9,097)
Interest expense, net	(22,000)	(10,000)	(19,000)	(28,000)	(6,730)	(69,514)
Change in fair value of accrued compensation	324,000		865,000			127,500
Gain on debt extinguishment				140,000	141,279	1,228,308
Total other income, net	553,000	(25,000)	1,097,000	78,000	179,493	1,277,197
Loss Before Income Tax	193,000	(1,762,000)	(870,000)	(3,646,000)	(7,937,657)	(8,170,097)
Income tax	3,000	12,000	6,000	14,000	24,771	6,033
Net loss	$ 190,000	$ (1,774,000)	$ (876,000)	$ (3,660,000)	$ (7,962,428)	$ (8,176,130)
Net Loss Per Share:
Basic	$ 0.01	$ (0.06)	$ (0.03)	$ (0.13)	$ (0.28)	$ (0.50)
Diluted	$ 0.01	$ (0.06)	$ (0.03)	$ (0.13)	$ (0.28)	$ (0.50)
Weighted average Number of Common Shares Outstanding:
Basic	33,362,887	28,668,116	31,407,362	28,235,052	28,558,586	16,467,393
Diluted	33,567,719	28,668,116	31,407,362	28,235,052	28,558,586	16,467,393
Commodity Sales [Member]
Revenues:
Total revenues	$ 157,559,000		$ 367,925,000		$ 150,585,644
Company Restaurant Net Sales [Member]
Revenues:
Total revenues	2,487,000	2,751,000	4,788,000	5,445,000	10,300,394	9,320,920
Franchise Royalties and Fees [Member]
Revenues:
Total revenues	238,000	163,000	522,000	371,000	726,854	778,181
Franchise Advertising Fund Contributions [Member]
Revenues:
Total revenues	20,000	16,200	36,000	34,300	80,536	188,539
Other Revenue [Member]
Revenues:
Total revenues	13,000		13,000		4,989	61,996
Commodity Cost [Member]
Restaurant operating expenses:
Total commodity operating expenses	153,240,000		358,295,000		145,671,454
Labor One [Member]
Restaurant operating expenses:
Total commodity operating expenses	852,000		1,472,000		346,750
Other Commodity Operating Expenses [Member]
Restaurant operating expenses:
Total commodity operating expenses	485,000		639,000		19,000
Food and Beverage Costs [Member]
Restaurant operating expenses:
Total restaurant operating expenses	867,000	1,117,000	1,706,000	2,143,000	3,940,321	3,532,907
Labor Two [Member]
Restaurant operating expenses:
Total restaurant operating expenses	956,000	903,000	1,836,000	1,976,000	3,844,140	1,917,979
Rent [Member]
Restaurant operating expenses:
Total restaurant operating expenses	290,000	327,000	564,000	667,000	1,190,903	1,261,096
Other Restaurant Operating Expenses [Member]
Restaurant operating expenses:
Total restaurant operating expenses	$ 551,000	$ 688,000	$ 1,023,000	$ 1,338,000	$ 2,294,688	$ 2,343,137

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance at Dec. 31, 2020	$ 1,172	$ 68,987,663	$ (63,193,707)	$ 5,795,128
Beginning balance, shares at Dec. 31, 2020	11,725,764
Common stock issued as compensation to board of directors	$ 7	114,029		114,036
Common stock issued as compensation to board of directors, shares	73,941
Common stock issued as compensation for services	$ 86	1,326,941		1,327,027
Common stock issued as compensation for services, shares	852,500
Net income loss			(8,176,130)	(8,176,130)
Reconciliation for shares outstanding per transfer agent	$ 22	636,495		636,517
Reconciliation for shares outstanding per transfer agent,shares	221,783
Issuance of restricted stock
Issuance of restricted stock, shares	1,200
Common stock issued in connection of the acquisition of SuperFit Foods on March 25, 2021	$ 27	624,973		625,000
Common stock issued in connection of the acquisition of SuperFit Foods on March 25, 2021, shares	268,240
Common stock, pre-funded warrants and warrants issued in private placement on April 7, 2021, net of fees $790,000	$ 125	9,181,224		9,181,349
Common stock, pre-funded warrants and warrant issued in private placement on April 7, 2021, shares	1,250,000
Common stock issued in connection of the acquisition of Pokemoto on May 14, 2021	$ 88	1,249,912		1,250,000
Common stock issued in connection of the acquisition of Pokemoto on May 14, 2021, shares	880,282
Common stock, pre-funded warrants and warrants issued in private placement on November 22, 2021, net of fees $1,289,965	$ 677	13,708,924		13,709,601
Common stock, pre-funded warrants and warrant issued in private placement on November 22, 2021, shares	6,772,000
Exercise of pre-funded warrants	$ 408	28,365		28,773
Exercise of pre-funded warrants, shares	4,075,337
Cancellation of share per agreement with shareholder	$ (1)	(99,999)		(100,000)
Cancellation of share per agreement with shareholder,Shares	(11,879)
Common stock issued to investor		1,540		1,540
Common stock issued to investor, shares	1,100
Amortization of restricted common stock		426		426
Ending balance at Dec. 31, 2021	$ 2,611	95,760,493	(71,369,837)	24,393,267
Ending balance, shares at Dec. 31, 2021	26,110,268
Cumulative effect of change in accounting principal			(15,000)	(15,000)
Cash less exercise of pre-funded warrants
Cashless exercise of pre-funded warrants shares	2,410
Common stock issued as compensation to board of directors		57,000		57,000
Common stock issued as compensation to board of directors, shares	94
Common stock issued as compensation for services		16,000		16,000
Common stock issued as compensation for services, shares	30
Net income loss			(1,886,000)	(1,886,000)
Ending balance at Mar. 31, 2022	$ 3,000	95,833,000	(73,271,000)	22,565,000
Ending balance, shares at Mar. 31, 2022	28,644,000
Beginning balance at Dec. 31, 2021	$ 2,611	95,760,493	(71,369,837)	24,393,267
Beginning balance, shares at Dec. 31, 2021	26,110,268
Net income loss				(3,660,000)
Ending balance at Jun. 30, 2022	$ 3,000	95,850,000	(75,053,000)	20,800,000
Ending balance, shares at Jun. 30, 2022	28,700,000
Beginning balance at Dec. 31, 2021	$ 2,611	95,760,493	(71,369,837)	24,393,267
Beginning balance, shares at Dec. 31, 2021	26,110,268
Cumulative effect of change in accounting principal			(22,799)	(22,799)
Cash less exercise of pre-funded warrants	$ 241	(241)
Cashless exercise of pre-funded warrants shares	2,409,604
Common stock issued as compensation to board of directors	$ 24	113,952		113,976
Common stock issued as compensation to board of directors, shares	243,345
Common stock issued as compensation for services	$ 7	17,545		17,552
Common stock issued as compensation for services, shares	35,000
Net income loss			(7,962,428)	(7,962,428)
Stock-based compensation – options		10,600		10,600
Reconciliation for shares outstanding per transfer agent
Reconciliation for shares outstanding per transfer agent,shares	30,910
Common stock issued as compensation for employment	$ 2	10,798		10,800
Common stock issued as compensation to employment, shares	20,000
Exercise of pre-funded warrants	$ 44			44
Exercise of pre-funded warrants, shares	438,085
Ending balance at Dec. 31, 2022	$ 2,929	95,913,147	(79,355,064)	16,561,012
Ending balance, shares at Dec. 31, 2022	29,287,212
Beginning balance at Mar. 31, 2022	$ 3,000	95,833,000	(73,271,000)	22,565,000
Beginning balance, shares at Mar. 31, 2022	28,644,000
Cumulative effect of change in accounting principal			(8,000)	(8,000)
Common stock issued as compensation for services		2,000		2,000
Common stock issued as compensation for services, shares	5
Net income loss			(1,774,000)	(1,774,000)
Stock-based compensation – options		4,000		4,000
Reconciliation for shares outstanding per transfer agent
Reconciliation for shares outstanding per transfer agent,shares	31
Common stock issued as compensation for employment		11,000		11,000
Common stock issued as compensation to employment, shares	20
Ending balance at Jun. 30, 2022	$ 3,000	95,850,000	(75,053,000)	20,800,000
Ending balance, shares at Jun. 30, 2022	28,700,000
Beginning balance at Dec. 31, 2022	$ 2,929	95,913,147	(79,355,064)	16,561,012
Beginning balance, shares at Dec. 31, 2022	29,287,212
Common stock issued as compensation to board of directors		28,000		28,000
Common stock issued as compensation to board of directors, shares	31
Common stock issued as compensation for services		3,020,000		3,020,000
Common stock issued as compensation for services, shares	2,849
Net income loss			(1,066,000)	(1,066,000)
Stock-based compensation – options		27,000		27,000
Ending balance at Mar. 31, 2023	$ 3,000	98,988,000	(80,421,000)	18,570,000
Ending balance, shares at Mar. 31, 2023	32,167,000
Beginning balance at Dec. 31, 2022	$ 2,929	95,913,147	(79,355,064)	16,561,012
Beginning balance, shares at Dec. 31, 2022	29,287,212
Net income loss				(876,000)
Ending balance at Jun. 30, 2023	$ 4,000	103,395,000	(80,231,000)	23,168,000
Ending balance, shares at Jun. 30, 2023	35,911,000
Beginning balance at Mar. 31, 2023	$ 3,000	98,988,000	(80,421,000)	18,570,000
Beginning balance, shares at Mar. 31, 2023	32,167,000
Common stock issued as compensation to board of directors		32,000		32,000
Common stock issued as compensation to board of directors, shares	30
Common stock issued as compensation for services	$ 1,000	4,348,000		4,349,000
Common stock issued as compensation for services, shares	3,714
Net income loss			190,000	190,000
Stock-based compensation – options		27,000		27,000
Ending balance at Jun. 30, 2023	$ 4,000	$ 103,395,000	$ (80,231,000)	$ 23,168,000
Ending balance, shares at Jun. 30, 2023	35,911,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($)	Nov. 22, 2021	Apr. 07, 2021
Statement of Stockholders' Equity [Abstract]
Offering costs	$ 1,289,965	$ 790,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net loss	$ (876,000)	$ (3,660,000)	$ (7,962,428)	$ (8,176,130)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,074,000	965,000	2,015,048	1,206,505
Stock-based compensation	318,000	89,000	152,928	2,207,046
Gain on extinguishments of debt		(140,000)	(141,279)	(1,228,308)
Impairment of intangible asset			347,110	1,139,908
Impairment of goodwill				86,348
Stock-based consulting expenses	4,427,000		3,601,987
Change in fair value of compensation	(865,000)			(127,500)
Loss on disposal of assets	53,000	267,000	274,097	193,405
Bad debt expense	34,000	(59,000)	(47,555)	6,663
Changes in operating assets and liabilities:
Accounts receivable, net	(47,401,000)	(123,000)	(3,376)	(21,525)
Inventory	(9,000)	45,000	(38,393)	(125,461)
Prepaid expenses and other current assets	(2,000)	1,194,000	1,471,889	(1,748,425)
Security deposits and other assets	1,000	(12,000)	65,497	(274)
Accounts payable and accrued expenses	39,014,000	(611,000)	(132,985)	622,828
Deferred rent		(128,000)	(128,095)	(3,081)
Operating right of use asset and liability, net	(21,000)	131,000	123,602
Deferred revenue	17,000	228,000	307,797	(69,380)
Other current liabilities	22,000	(91,000)	(104,473)	(355,330)
Total adjustments	(3,338,000)	1,755,000	7,763,799	1,783,419
Net cash used in operating activities	(4,214,000)	(1,905,000)	(198,629)	(6,392,711)
Cash Flows from Investing Activities
Deposit on farmland	(3,888,000)		(4,914,191)
Purchases of property and equipment	(247,000)	(283,000)	(596,611)	(262,019)
Disposal of property and equipment	110,000
Collections from loans receivable			71,184	1,600
Net cash used in investing activities	(4,025,000)	(283,000)	(5,439,618)	(3,575,809)
Cash Flows from Financing Activities
Repayments of convertible note		(50,000)
Proceeds from other notes payable	3,500,000
Proceeds from Private Placement Offering, net of underwriter’s discount and offering costs of $2,079,965				22,890,950
Proceeds from exercise of pre-funded warrants			44	28,773
Cash paid-in connection with cancellation of shares				(100,000)
Repayments of notes payables	(69,000)	(63,000)	(230,080)	(1,280,432)
Net cash (used in) / provided by financing activities	3,431,000	(113,000)	(230,036)	21,539,291
Net (Decrease) / Increase in Cash	(4,808,000)	(2,301,000)	(5,868,283)	11,570,771
Cash – beginning of period	9,898,420	15,766,703	15,766,703	4,195,932
Cash – end of period	5,090,000	13,466,000	9,898,420	15,766,703
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	20,000	87,000	95,926	80,697
Cash paid for taxes			26,567
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Cash less exercise of pre-funded warrants			241
SuperFit Foods LLC [Member]
Cash Flows from Investing Activities
Cash paid-in connection with the acquisition				(500,000)
Pokemoto LLC [Member]
Cash Flows from Investing Activities
Cash paid-in connection with the acquisition				$ (2,815,390)

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2022 USD ($)
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Offering cost	$ 2,079,965

Business Organization and Natur

Business Organization and Nature of Operations	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	1. Business Organization and Nature of Operations Muscle Maker, Inc. (“MMI”), a Nevada corporation was incorporated in Nevada on October 25, 2019. MMI was a wholly owned subsidiary of Muscle Maker, Inc (“MMI-Cal”), a California corporation incorporated on December 8, 2014, but the two merged on November 13, 2019, with MMI as the surviving entity. MMI wholly owns Muscle Maker Development, LLC (“MMD”), Muscle Maker Corp, LLC (“MMC”) and Muscle Maker USA, Inc (“Muscle USA”). MMD was formed on July 18, 2017, in the State of Nevada for the purpose of running our existing franchise operations and continuing to franchise the Muscle Maker Grill name and business system to qualified franchisees. MMC was formed on July 18, 2017, in the State of Nevada for the purpose of developing new corporate stores and operating new and existing corporate stores of MMI. Muscle USA was formed on March 14, 2019, in the State of Texas for the purpose of opening additional new corporate stores. Muscle Maker Development International LLC, a directly wholly owned subsidiary of MMI, which was formed in Nevada on November 13, 2020, to franchise the Muscle Maker Grill® name, trademarks and business system to qualified franchisees internationally. On March 25, 2021, MMI acquired the assets and trademarks of SuperFit Foods™, a subscription based fresh-prepared meal prep business located in Jacksonville, Florida. On May 14, 2021, MMI acquired the assets and trademarks of PKM Stamford, LLC, Poke Co., LLC, LB Holdings LLC, TNB Holdings, LLC, Poke Co Holdings LLC, GLL Enterprises, LLC, and TNB Holdings II, LLC, each a Connecticut limited liability company, an operator and franchisor of a fast casual restaurant chain concept, collectively known as “Pokémoto®.” On October 19, 2022, MMI formed Sadot LLC, a Delaware limited liability company and a wholly-owned subsidiary of MMI, (“Sadot Agri-Foods”), for the purpose of shipping and trading agri-commodities on a global basis. With the formation of Sadot Agri-Foods in late 2022, MMI has evolved from a U.S.-centric restaurant business into a global, food-focused organization. As of June 30, 2023, MMI consisted of two distinct operating units: 1. SADOT LLC: MMI’s largest operating unit is a global agri-commodities company engaged in trading and shipping of food and feed (e.g., soybean meal, wheat, corn, etc.) via dry bulk cargo ships to/from markets such as Brazil, Canada, China, India, Japan, Malaysia, Philippines, Poland, Romania, Ukraine and Vietnam. Sadot Agri-Foods competes with the ABCD commodity companies (ADM, Bunge, Cargill, Louis-Dreyfus) as well as many regional organizations. Sadot Agri-Foods seeks to diversify over time into a sustainable and forward-looking global agri-foods company. 2. MMI RESTAURANT GROUP: This is MMI’s legacy business with two fast casual restaurant concepts, Pokémoto Hawaiian Poké® and Muscle Maker Grill®, plus a fresh-prep meal service, SuperFit Foods™, with 34 points of distribution plus in-home and national delivery. As of June 30, 2023, the MMI Restaurant Group included 19 company-owned restaurants, including the SuperFit Foods™ kitchen, and 29 franchise restaurants. The MMI Restaurant Group seeks to develop Pokémoto® into a national restaurant brand through franchising. MMI and its subsidiaries are hereinafter referred to as the “Company”. On May 19, 2023, the Company has expanded its Sadot Agri-Foods subsidiary within the agri-commodity sourcing and trading operations into North, Central and South America, further diversifying the Company’s geographic reach beyond its existing operations in Europe, Asia, the Middle East and Africa. The expansion was facilitated by a 5 year consulting agreement signed on June 14, 2023, with a fixed cost of 0.5 million per year and potential profit sharing calculated on a quarterly basis, between Sadot Agri-Foods’ operations and newly-formed Buenaventura Trading LLC (“Buenaventura”) based in Miami FL. Buenaventura’s team brings a wealth of experience and exposure to new trade routes throughout the Americas by adding multiple sourcing and trading consultants to Sadot Agri-Foods with backgrounds from several of the largest international food supply chain organizations. In order to support the expansion into the Americas and our agreement with Buenaventura, Sadot LLC has formed a new subsidiary, Sadot Latam LLC. This agreement marks a significant milestone for Sadot Agri-Foods as it provides access to new trade routes originating in North America to markets in Central and South America. The planned Americas trade routes are intended to generate accretive value for the Company by tapping into the thriving market demand for agricultural products across Central and South America. This planned expansion is expected to further enhance Sadot Agri-Foods’ position as an emerging entity in the global commodity trading industry. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Liquidity Our primary source of liquidity is cash on hand. As of June 30, 2023, the Company had a cash balance, a working capital surplus and an accumulated deficit of $ 5.1 7.7 80.2 0.2 0.9 4.2	NOTE 1 – BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Business Organization and Nature of Operations Muscle Maker, Inc. (“MMI”), a Nevada corporation was incorporated in Nevada on October 25, 2019. MMI was a wholly owned subsidiary of Muscle Maker, Inc (“MMI-Cal”), a California corporation incorporated on December 8, 2014, but the two merged on November 13, 2019, with MMI as the surviving entity. MMI wholly owns Muscle Maker Development, LLC (“MMD”), Muscle Maker Corp, LLC (“MMC”) and Muscle Maker USA, Inc (“Muscle USA”). MMD was formed on July 18, 2017, in the State of Nevada for the purpose of running our existing franchise operations and continuing to franchise the Muscle Maker Grill name and business system to qualified franchisees. MMC was formed on July 18, 2017, in the State of Nevada for the purpose of developing new corporate stores and operating new and existing corporate stores of MMI. Muscle USA was formed on March 14, 2019, in the State of Texas for the purpose of opening additional new corporate stores. Muscle Maker Development International LLC, a directly wholly owned subsidiary of MMI, which was formed in Nevada on November 13, 2020, to franchise the Muscle Maker Grill name and business system to qualified franchisees internationally. MMI is the owner of the trade name and service mark Muscle Maker Grill ® ® ® ® Muscle Maker Grill is a fast-casual restaurant concept that specializes in preparing healthy-inspired, high-quality, fresh, made-to-order lean, protein-based meals featuring chicken, seafood, pasta, hamburgers, wraps and flat breads. In addition, our restaurants feature freshly prepared entrée salads and an appealing selection of sides, protein shakes and fruit smoothies. Muscle Maker Grill operates in the fast-casual restaurant segment. On March 25, 2021, MMI acquired the assets of SuperFit Foods, a subscription based fresh-prepared meal prep business located in Jacksonville, Florida. With this acquisition, we are also the owner of the trade name SuperFit Foods that we use in connection with the operations of SuperFit Foods. SuperFit Foods is differentiated from other meal prep services by allowing customers in the Jacksonville Florida market to order online via the Company’s website or mobile app and pick up their fully prepared meals from 34 Company-owned coolers located in gyms and wellness centers. On May 14, 2021, MMI acquired PKM Stamford, LLC, Poke Co., LLC, LB Holdings LLC, TNB Holdings, LLC, Poke Co Holdings LLC, GLL Enterprises, LLC, and TNB Holdings II, LLC, each a Connecticut limited liability company (collectively, Pokemoto”), a healthier modern culinary twist on the traditional Hawaiian poke classic. Pokemoto had, at acquisition, 14 locations in four states – Connecticut, Rhode Island, Massachusetts, and Georgia and offers up chef-driven contemporary flavors with fresh delectable and healthy ingredients such as Atlantic salmon, sushi-grade tuna, fresh mango, roasted cashews and black caviar tobiko that appeals to foodies, health enthusiasts, and sushi-lovers everywhere. The colorful dishes and modern chic dining rooms provide an uplifting dining experience for guests of all ages. Customers can dine in-store or order online via third party delivery apps for contactless delivery. Pokemoto Orange Park FL LLC and Pokemoto Kansas LLC (included in “Pokemoto”) were formed in 2022 for the purposes of developing new corporate Pokemoto stores. On October 19, 2022, MMI formed Sadot LLC, a Delaware limited liability company and a wholly owned subsidiary of MMI. Sadot is focused on international food commodity shipping, farming, sourcing and production of key ingredients such as soy meal, corn, wheat, food oils, etc. A typical shipment contains 25,000 to 75,000 metric tons of product, although some transactions can be smaller. Sadot was formed as part of the Company’s diversification strategy to own and operate, through its subsidiaries, the business lines throughout the whole spectrum of the food chain. MMI and its subsidiaries are hereinafter referred to as the “Company”. As of December 31, 2022, MMI consisted of five operating segments: ● Muscle Maker Grill Restaurant Division ● Pokemoto Hawaiian Poke Restaurant Division ● Non-Traditional (Hybrid) Division ● SuperFit Foods Meal Prep Division ● Sadot Division MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Non-Traditional (Hybrid) Division is a combination of the aforementioned brands and provides its own unique experience for the consumer. Non-Traditional (Hybrid) locations are designed for unique locations such as universities and military bases. The Company operates under the name Muscle Maker Grill, Pokemoto, SuperFit Foods and Sadot and is a franchisor and owner operator of Muscle Maker Grill restaurants, Pokemoto restaurants, SuperFit Foods Meal Prep and Sadot. As of December 31, 2022, the Company’s restaurant and meal prep system included 19 Company-owned restaurants, 25 franchise restaurants and 34 SuperFit Foods pick up locations. As of December 31, 2022, the Company has franchise agreements for 46 Pokemoto franchises that have sold but have not opened. Liquidity Our primary source of liquidity is cash on hand. As of December 31, 2022, the Company had a cash balance, a working capital surplus and an accumulated deficit of $ 9,898,420 4,032,888 79,355,064 7,937,657 198,629

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies Basis of Presentation The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the Unaudited Condensed Consolidated Financial Statements of the Company as of June 30, 2023, and for the three and six months ended June 30, 2023, and 2022. The results of operations for the three and six months ended June 30, 2023, and 2022 are not necessarily indicative of the operating results for the full year. It is suggested that these Unaudited Condensed Consolidated Financial Statements be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2022. The Balance Sheet as of December 31, 2022, has been derived from the Company’s audited Financial Statements. Principles of Consolidation The accompanying Unaudited Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation. Reclassifications Certain prior period balances have been reclassified in order to conform to current period presentation. These reclassifications have no effect on the previously reported results of operations or loss per share. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ●the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions. Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no Inventory Inventory, which are stated at the lower of cost or net realizable value, consist primarily of commodity trade shipments in-transit, perishable food items and supplies. Cost is determined using the first-in, first-out method. Deposit on Farmland Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Africa by our Sadot Agri-Foods subsidiary. As of June 30, 2023, the Company recorded a deposit of $ 8.8 4.9 On May 16, 2023, the Company through its wholly owned subsidiary, Sadot Agri-Foods, entered into a Purchase of Right and Variation Agreement (the “Variation Agreement”) with Zamproagro Limited, a Liberian corporation (“ZPG”) and Cropit Farming Limited, a Zambian corporation (“Cropit”) pursuant to which ZPG assigned all of its rights, liabilities and obligations of the Put and Call Option Agreement Over Land entered between ZPG and Cropit dated December 29, 2022 (the “Put Land Agreement”) to Sadot Agri-Foods, which provided ZPG with a one year call option to acquire 70% of 4,942 acres (2000 hectares) of producing agricultural land along with buildings and related assets located within the Mkushi Farm Block of Zambia’s Region II agricultural zone (the “Farm”) for a purchase price of approximately $ 8.5 On May 16, 2023, Sadot Agri-Foods and Cropit entered into Joint Venture Shareholders Agreement pursuant to which the parties agreed to form a new entity in Zambia to serve as a joint venture with respect to the farming of the Farm. The joint venture is expected to be named Sadot Enterprises Limited (“Sadot Zambia”) with Sadot Agri-Foods holding 70 30 3.5 On May 16, 2023, Sadot Agri-Foods, Cropit and Chibesakunda & Co., as escrow agent (the “Escrow Agent”) entered into an Escrow Agreement pursuant to which the Escrow Agent is holding all documentation required to allot Sadot Agri-Foods 70 3.5 Property and Equipment Property and equipment are stated at cost less accumulated Depreciation and amortization expenses. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization expenses are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11 Intangible Assets The Company accounts for recorded intangible assets in accordance with the Accounting Standards Codification (“ASC’) 350 “Intangibles – Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company determined that as of January 1, 2022, – the trademark – Muscle Maker had a finite life of 3 years and is amortizing the value over the new estimated life. The Company’s goodwill has an indefinite life and is not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3 Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”). If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of June 30, 2023 and December 31, 2022, the Company deemed the conversion feature was not required to be bifurcated and recorded as a derivative liability. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Related Parties A party is considered to be related to the Company if the party directly, indirectly, or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Revenue Recognition The Company’s revenues consist of Commodity sales, Restaurant sales, Franchise royalties and fees, Franchise advertising fund contributions, and Other revenues. The Company recognizes revenues according to Topic 606 of FASB, “Revenue from Contracts with Customers”. Under the guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. Commodity Sales Commodity sale revenue is generated by our Sadot Agri-Foods subsidiary and is recognized when the commodity is delivered as evidenced by the bill of lading and the invoice is prepared and submitted to the customer. During the three and six months ended June 30, 2023, the Company recorded Commodity sales revenues of $ 157.6 367.9 no Restaurant Sales Retail store revenue at Company-operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales-related taxes. The Company recorded retail store revenues of $ 2.5 4.8 2.8 5.4 The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other revenues below. Franchise Royalties and Fees Franchise revenues consists of royalties, initial franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $ 0.2 0.3 0.1 0.2 The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and initial franchise fees. The Company capitalizes these fees upon collection from the franchisee. These initial fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) the life of each franchise agreement. If a franchise location closes or a franchise agreement is terminated for any reason, the unrecognized revenue will be recognized in full at that time. The Company recorded revenue from initial franchise fees of $ 23.0 0.1 15.3 0.1 The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $ 30.0 0.1 26.2 0.1 Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under Sales, general and administrative expenses. When an advertising contribution fund is over-spent at year-end, advertising expenses will be reported on the Unaudited Condensed Consolidated Statement of Operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a period-end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $ 20.0 36.0 16.2 34.3 Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. Gift card liability is recorded in other current liabilities on the Unaudited Condensed Consolidated Balance Sheets The Company had Other revenues of $ 13.0 13.0 Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements. Deferred revenue is recognized in income over the life of the franchise agreements. If a franchise location closes or a franchise agreement is terminated for any reason, the remaining deferred revenue will be recognized in full at that time. Stock-Based Consulting Expense Stock-based consulting expenses are for consulting fees due to Aggia related to ongoing Sadot Agri-Foods operations and expansion of the global agri-commodities business. Based on the initial Services Agreement with Aggia LLC FZ, a Company formed under the laws of United Arab Emirates (“Aggia”), the consulting fees were calculated at approximately 80 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) six months ended June 30, 2023, $ 1.1 4.4 Advertising Advertising costs are charged to expense as incurred. Advertising costs of $ 32.0 0.1 0.8 0.1 76.0 0.1 0.1 0.2 Net Income / Loss per Share Basic earnings per common share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per common share is computed using the weighted average number of common shares outstanding during the period plus any potentially dilutive common shares, resulting from the exercise of warrants, options or the conversion of convertible notes payable, calculated using the treasury stock method. The following securities are excluded from the calculation of weighted average diluted common shares at June 30, 2023 and 2022, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share 2023 2022 June 30, 2023 2022 ‘000 ‘000 Warrants 18,034 17,874 Options 1,013 413 Restricted stock awards 8,001 — Convertible debt 24 27 Total potentially dilutive shares 27,072 18,314 The following table sets forth the computation of basic and dilutive net loss per share attributable to the Company’s stockholders: Schedule of Earnings per Share, Basic and Diluted 2023 2022 2023 2022 Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 (In thousands, except for share count and per share data) Net income / (loss) 190 (1,774 ) (876 ) (3,660 ) Weighted-average shares outstanding: Basic 33,362,887 28,668,116 31,407,362 28,235,052 Effect of potentially dilutive stock options 204,832 — — — Diluted 33,567,719 28,668,116 31,407,362 28,235,052 Net income / (loss) per share: Basic 0.01 (0.06 ) (0.03 ) (0.13 ) Diluted 0.01 (0.06 ) (0.03 ) (0.13 ) Major Vendor The Company engages various vendors to purchase commodities for resale and distribute food products to their Company-owned restaurants. Purchases from the Company’s three largest commodity suppliers totaled 96 92 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) purchases for the six months ended June 30, 2023. Purchases from the Company’s largest supplier totaled 19 30 Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the FASB Accounting ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 17 – Equity for details related to accrued compensation liability being fair valued using Level 1 inputs. Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as Sales, general and administrative expenses in the Unaudited Condensed Consolidated Statements of Operations. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires companies to recognize lease liabilities and corresponding right-of-use leased assets on the Balance Sheets and to disclose key information about leasing arrangements. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU No. 2016-02 is effective for annual periods beginning after December 15, 2021, with early adoption permitted. Additionally, in 2018 and 2019, the FASB issued the following Topic 842–related ASUs: ●ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, which clarifies the applicability of Topic 842 to land easements and provides an optional transition practical expedient for existing land easements; ●ASU 2018-10, Codification Improvements to Topic 842, Leases, which makes certain technical corrections to Topic 842; ●ASU 2018-11, Leases (Topic 842): Targeted Improvements, which allows companies to adopt Topic 842 without revising comparative period reporting or disclosures and provides an optional practical expedient to lessors to not separate lease and non-lease components of a contract if certain criteria are met; and ●ASU 2019-01, Leases (Topic 842): Codification Improvements, which provides guidance for certain lessors on determining the fair value of an underlying asset in a lease and on the cash flow statement presentation of lease payments received; ASU No. 2019-01 also clarifies disclosures required in interim periods after adoption of ASU No. 2016-02 in the year of adoption. The Company adopted Topic 842 as of January 1, 2022 and recognized a cumulative-effect adjustment to the opening balance of accumulated deficit of $ 15.0 7.8 22.8 In October 2021, the FASB issued ASU 2021-08 Business Combinations (“Topic 805”): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The ASU requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, “Revenue from Contracts with Customers”, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities were recognized by the acquirer at fair value on the acquisition date. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022, with early adoption permitted. The adoption of this guidance did not have a material impact on the Company’s Unaudited Condensed Consolidated Financial Statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended subsequently by ASUs 2018-19, 2019-04, 2019-05, 2019-10, 2019-11 and 2020-03. The guidance in the ASUs requires that credit losses be reported using an expected losses model rather than the incurred losses model that is currently used. The standard also establishes additional disclosures related to credit risks. This standard is effective for fiscal years beginning after December 15, 2022. The adoption of this guidance on January 1, 2023 did not have a material impact on the Company’s Unaudited Condensed Consolidated Financial Statements and related disclosures. Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements, except as disclosed in Note 19 – Subsequent events. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies Principles of Consolidation The accompanying Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation. Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on the previously reported results of operations or loss per share. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ● the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions. Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no Inventory Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first-out method. Deposit on Farmland Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Africa by our Sadot subsidiary. As of December 31, 2022, the Company recorded a deposit of $ 4,914,191 Property and Equipment Property and equipment are stated at cost less accumulated Depreciation and amortization expenses. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization expenses are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11 Intangible Assets The Company accounts for recorded intangible assets in accordance with the Accounting Standards Codification (“ASC’) 350 “Intangibles – Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company’s trademark – Muscle Maker had an indefinite life as of December 31, 2021. The Company determined that as of January 1, 2022, – the trademark – Muscle Maker had a finite life of 3 years and will be amortizing the value over the new estimated life. The Company’s goodwill has an indefinite life and is not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”). If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of December 31, 2022 and 2021, the Company deemed the conversion feature was not required to be bifurcated and recorded as a derivative liability. Revenue Recognition The Company’s revenues consist of Commodity sales, Restaurant sales, Franchise royalties and fees, Franchise advertising fund contributions, and Other revenues. The Company recognized revenues according to Topic 606 of FASB, “Revenue from Contracts with Customers”. Under the guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. Commodity Sales Commodity sale revenue is generated by our Sadot subsidiary and is recognized when the commodity is delivered as evidenced by the bill of lading and the invoice is prepared and submitted to the customer. During the year ended December 31, 2022, the Company recorded Commodity sales revenues of $ 150,585,644 Restaurant Sales Retail store revenue at Company-operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales related taxes. The Company recorded retail store revenues of $ 10,300,394 9,320,920 The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other revenues below. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Franchise Royalties and Fees Franchise revenues consists of royalties, initial franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $ 485,316 434,849 The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and initial franchise fees. The Company capitalizes these fees upon collection from the franchisee. These initial fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. If a franchise location closes or a franchise agreement is terminated for any reason, the unrecognized revenue will be recognized in full at that time. The Company recorded revenue from initial franchise fees of $ 117,205 263,215 The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $ 124,333 80,117 Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under Sales, general and administrative expenses. When an advertising contribution fund is over-spent at year-end, advertising expenses will be reported on the Consolidated Statement of Operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a year-end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $ 80,536 188,539 Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. Gift card liability is recorded in other current liabilities on the Consolidated Balance Sheets. The Company recorded $ 4,989 61,996 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements. Deferred revenue is recognized in income over the life of the franchise agreements. If a franchise location closes or a franchise agreement is terminated for any reason, the remaining deferred revenue will be recognized in full at that time. Stock-Based Consulting Expense Stock-based consulting expense are related to consulting fees due to Aggia for Sadot operations. Based on the servicing agreement with Aggia, the consulting fees are calculated at approximately 80 3,601,987 Advertising Advertising costs are charged to expense as incurred. Advertising costs were $ 346,932 244,186 168,574 137,054 178,358 107,122 Net Loss per Share Basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of potential common shares, if dilutive, resulting from the exercise of warrants, options or the conversion of convertible notes payable. The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2022 and 2021, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share December 31, 2022 2021 Warrants 18,033,640 20,284,016 Options 412,500 100,000 Convertible debt 23,559 32,350 Total potentially dilutive shares 18,469,699 20,416,366 Major Vendor The Company engages various vendors to distribute food products to their Company-owned restaurants. Purchases from the Company’s largest supplier totaled 33 54 Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the FASB Accounting ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 17 – Equity – Warrant and Options Valuation for details related to accrued compensation liability being fair valued using Level 1 inputs. Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as Sales, general and administrative expenses in the Consolidated Statements of Operations. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), which requires companies to recognize lease liabilities and corresponding right-of-use leased assets on the Balance Sheets and to disclose key information about leasing arrangements. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU No. 2016-02 is effective for annual periods beginning after December 15, 2021, with early adoption permitted. Additionally, in 2018 and 2019, the FASB issued the following Topic 842–related ASUs: ● ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, which clarifies the applicability of Topic 842 to land easements and provides an optional transition practical expedient for existing land easements; ● ASU 2018-10, Codification Improvements to Topic 842, Leases, which makes certain technical corrections to Topic 842; ● ASU 2018-11, Leases (Topic 842): Targeted Improvements, which allows companies to adopt Topic 842 without revising comparative period reporting or disclosures and provides an optional practical expedient to lessors to not separate lease and non-lease components of a contract if certain criteria are met; and ● ASU 2019-01, Leases (Topic 842): Codification Improvements, which provides guidance for certain lessors on determining the fair value of an underlying asset in a lease and on the cash flow statement presentation of lease payments received; ASU No. 2019-01 also clarifies disclosures required in interim periods after adoption of ASU No. 2016-02 in the year of adoption. The Company adopted Topic 842 as of January 1, 2022 and recognized a cumulative-effect adjustment to the opening balance of accumulated deficit of $ 15,010 7,789 22,799 In October 2021, the FASB issued ASU 2021-08 Business Combinations (“Topic 805”): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The ASU requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, “Revenue from Contracts with Customers”, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities were recognized by the acquirer at fair value on the acquisition date. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022, with early adoption permitted. The adoption of this guidance did not have a material impact on the Company’s Consolidated Financial Statements and related disclosures. Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements, except as disclosed in Note 18 – Subsequent Events.

Loans Receivable

Loans Receivable	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Loans Receivable	3. Loans Receivable The Company had no no	NOTE 3 – LOANS RECEIVABLE Loans Receivable The Company had no loan receivable balance at December 31, 2022 and 2021. Loans receivable includes loans to franchisees totaling, in the aggregate, net of reserves for uncollectible loans. There were no 71,184

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	4. Prepaid Expenses and Other Current Assets At June 30, 2023 and December 31, 2022, the Company’s prepaid expenses and other current assets consists of the following: Schedule of Prepaid Expenses and Other Current Assets As of June 30, 2023 December 31, 2022 $’000 $’000 Prepaid expenses 314 89 Preopening expenses — Other receivables 5 228 Prepaid and Other Current Assets 319 317 Included in prepaid and other current assets is a receivable of $ 5.0 0.2	NOTE 4 – PREPAID EXENSES AND OTHER CURRENT ASSETS Prepaid Expenses and Other Current Assets At December 31, 2022 and 2021, the Company’s prepaid expenses and other current assets consists of the following: Schedule of Prepaid Expenses and Other Current Assets December 31, December 31, 2022 2021 Prepaid expenses $ 89,197 $ 83,975 Preopening expenses — 602 Other receivables 228,242 1,704,751 Prepaid and Other Current Assets $ 317,439 $ 1,789,328 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Included in prepaid and other current assets is a receivable of $ 228,242 1,704,751

Deposit on Farmland

Deposit on Farmland	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Deposit on Farmland	5. Deposit on Farmland At December 31, 2022, the Company’s deposit on farmland balance was $ 4.9 3.9 8.8 On May 16, 2023, the Company through its wholly owned subsidiary, Sadot Agri-Foods, entered into the “Variation Agreement with ZPG and Cropit pursuant to which ZPG assigned all of its rights, liabilities and obligations of the Put Land Agreement to Sadot Agri-Foods, which provided ZPG with a one year 70 On May 16, 2023, Sadot Agri-Foods and Cropit entered into Joint Venture Shareholders Agreement pursuant to which the parties agreed to form Sadot Zambia with Sadot Agri-Foods holding 70 30 100 3.5 On May 16, 2023, Sadot Agri-Foods and the Escrow Agent entered into an Escrow Agreement pursuant to which the Escrow Agent will hold all documentation required to allot Sadot Agri-Foods 70 3.5 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 5 – DEPOSIT ON FARMLAND Deposit on Farmland At December 31, 2022, the Company’s deposit on farmland balance was $ 4,914,191

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	6. Property and Equipment, Net As of June 30, 2023 and December 31, 2022, Property and equipment consist of the following: Schedule of Property and Equipment, Net As of June 30, 2023 December 31, 2022 $’000 $’000 Furniture and equipment 1,170 1,266 Vehicles 55 55 Leasehold improvements 1,774 2,062 Construction in process — 5 Property and equipment, gross 2,999 3,388 Less: accumulated depreciation (1,502 ) (1,493 ) Property and equipment, net 1,497 1,895 Depreciation expense amounted to $ 0.2 0.5 0.1 0.3 0.5 0.5 36.7 0.4 26.9 0.3 0.1 0.1	NOTE 6 – PROPERTY AND EQUIPMENT, NET Property and Equipment, Net As of December 31, 2022, and 2021, Property and equipment consist of the following: Schedule of Property and Equipment, Net December 31, December 31, 2022 2021 Furniture and equipment $ 1,266,008 $ 1,397,098 Vehicles 55,000 55,000 Leasehold improvements 2,061,888 1,981,019 Construction in process 5,000 — Property and equipment, gross 3,387,896 3,433,117 Less: accumulated depreciation (1,492,934 ) (1,152,850 ) Property and equipment, net $ 1,894,962 $ 2,280,267 Depreciation expense amounted to $ 585,550 565,599 519,563 347,658 274,098 193,405 245,465 154,253

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	7. Goodwill and Other Intangible Assets, Net The Company’s intangible assets include trademarks, franchisee agreements, franchise license, domain names, customer list, proprietary recipes and non-compete agreements. Intangible assets are amortized over useful lives ranging from 2 13 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) A summary of the intangible assets is presented below: Schedule of Intangible Assets Intangible Impairment of Amortization Intangible Intangible Impairment of Amortization Intangible $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 1,526 — (252 ) 1,274 670 — (167 ) 503 Franchise Agreements Muscle Maker Grill 162 — (13 ) 149 136 — (13 ) 123 Trademark SuperFit 38 — (4 ) 34 29 — (4 ) 25 Domain Name SuperFit 106 — (12 ) 94 81 — (12 ) 69 Customer List SuperFit 118 — (14 ) 104 90 — (14 ) 76 Proprietary Recipes SuperFit 135 — (16 ) 119 103 — (16 ) 87 Non-Compete Agreement SuperFit 193 — (43 ) 150 107 — (43 ) 64 Trademark Pokemoto 153 — (17 ) 136 118 — (17 ) 101 Franchisee License Pokemoto 2,599 — (138 ) 2,461 2,322 — (138 ) 2,184 Proprietary Recipes Pokemoto 1,029 — (80 ) 949 867 — (80 ) 787 Non-Compete Agreement Pokemoto 328 — (119 ) 209 88 — (88 ) — 6,387 — (708 ) 5,679 4,611 — (592 ) 4,019 Amortization expense related to intangible assets was $ 0.3 0.6 0.4 0.7 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The estimated future amortization expense is as follows: Schedule of Future Amortization Expense Six Months Ended June 30, 2024 2025 2026 2027 2028 Thereafter Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 169 334 — — — — 503 Franchise Agreements Muscle Maker Grill 14 27 27 27 27 1 123 Trademark SuperFit 5 9 9 2 — — 25 Domain Name SuperFit 13 25 25 6 — — 69 Customer List SuperFit 14 28 28 6 — — 76 Proprietary Recipes SuperFit 16 32 32 7 — — 87 Non-Compete Agreement SuperFit 44 20 — — — — 64 Trademark Pokemoto 18 35 35 13 — — 101 Franchisee License Pokemoto 140 278 277 277 277 935 2,184 Proprietary Recipes Pokemoto 81 162 161 161 161 61 787 Non-Compete Agreement Pokemoto — — — — — — — 514 950 594 499 465 997 4,019 The Company determined that no A summary of the goodwill assets is presented below: Schedule of Goodwill Assets Muscle Maker Grill Pokemoto SuperFit Food Total $’000 $’000 $’000 $’000 Goodwill, net at December 31 2021 570 1,798 258 2,626 Impairment of goodwill — — — — Goodwill, net at June 30, 2022 570 1,798 258 2,626 Goodwill, net at December 31 2022 570 1,798 258 2,626 Goodwill, net 570 1,798 258 2,626 Impairment of goodwill — — — — Goodwill, net at June 30, 2023 570 1,798 258 2,626 Goodwill, net 570 1,798 258 2,626 The Company determined that no Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 7 – GOODWILL AND OTHER INTANGIBLE ASSETS, NET Goodwill and Other Intangible Assets, Net The Company’s intangible assets include trademarks, franchisee agreements, franchise license, domain names, customer list, proprietary recipes and non-compete agreements. The Company’s trademark – Muscle Maker had an indefinite life as of December 31, 2021. The Company determined that as of January 1, 2022, the trademark – Muscle Maker had a finite life of 3 years and will be amortizing the value over the new estimate life. The other intangible assets are amortized over useful lives ranging from 2 13 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS A summary of the intangible assets is presented below: Schedule of Intangible Assets Intangible Assets Intangible Acquisitions Impairment of intangible assets Amortization expense Intangible Acquisitions Impairment of intangible assets Amortization expense Intangible Trademark Muscle Maker Grill $ 669,992 $ — $ (347,110 ) $ (508,551 ) $ 1,525,653 $ — $ (998,347 ) $ — $ 2,524,000 Franchise Agreements 135,659 — — (26,780 ) 162,439 — (141,561 ) (50,278 ) 354,278 Trademark SuperFit 29,080 — — (8,995 ) 38,075 45,000 — (6,925 ) — Domain Name SuperFit 80,778 — — (24,986 ) 105,764 125,000 — (19,236 ) — Customer List SuperFit 90,470 — — (27,985 ) 118,455 140,000 — (21,545 ) — Proprietary Recipes SuperFit 103,396 — — (31,982 ) 135,378 160,000 — (24,622 ) — Non-Compete Agreement SuperFit 106,751 — — (86,588 ) 193,339 260,000 — (66,661 ) — Trademark Pokemoto 117,881 — — (34,981 ) 152,862 175,000 — (22,138 ) — Franchisee License Pokemoto 2,322,125 — — (277,348 ) 2,599,473 2,775,000 — (175,527 ) — Proprietary Recipes Pokemoto 866,614 — — (161,302 ) 1,027,916 1,130,000 — (102,084 ) — Non-Compete Agreement Pokemoto 88,110 — — (240,000 ) 328,110 480,000 — (151,890 ) — $ 4,610,856 $ — $ (347,110 ) $ (1,429,498 ) $ 6,387,464 $ 5,290,000 $ (1,139,908 ) $ (640,906 ) $ 2,878,278 Amortization expense related to intangible assets was $ 1,429,498 640,906 The estimated future amortization expense is as follows: Schedule of Future Amortization Expense For the year ended December 31, 2023 2024 2025 2026 2027 Thereafter Total Trademark Muscle Maker Grill $ 334,997 $ 334,996 $ — $ — $ — $ — $ 669,992 Franchise Agreements 26,780 26,853 26,780 26,780 26,780 1,686 135,659 Trademark SuperFit 8,995 9,020 8,995 2,070 — — 29,080 Domain Name SuperFit 24,986 25,055 24,986 5,751 — — 80,778 Customer List SuperFit 27,985 28,061 27,985 6,439 — — 90,470 Proprietary Recipes SuperFit 31,982 32,071 31,982 7,361 — — 103,396 Non-Compete Agreement SuperFit 86,588 20,163 — — — — 106,751 Trademark Pokemoto 34,981 35,077 34,981 12,842 — — 117,881 Franchisee License Pokemoto 277,348 278,108 277,348 277,348 277,348 934,625 2,322,125 Proprietary Recipes Pokemoto 161,303 161,744 161,303 161,303 161,303 59,658 866,614 Non-Compete Agreement Pokemoto 88,110 — — — — — 88,110 Total $ 1,104,055 $ 1,124,702 $ 594,359 $ 499,893 $ 465,430 $ 995,972 $ 4,610,856 The Company sustained operating and cash flow losses from inception which formed a basis for performing an impairment test of its Intangible Assets. The Company performed a recoverability test on the Company’s intangible assets based on its projected future undiscounted cash flows. As a result of a failed recoverability test the Company proceeded to measure the fair value of those assets based on the future discounted cash flows and recorded an impairment charge in the aggregate amount of $ 347,110 1,139,908 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS A summary of the goodwill assets is presented below: Schedule of Goodwill Assets Goodwill Muscle Maker Grill Pokemoto SuperFit Food Total Goodwill, net at January 1, 2021 $ 656,348 $ — $ — $ 656,348 Acquisitions — 1,798,399 258,000 2,056,399 Impairment of goodwill (86,348 ) — — (86,348 ) Goodwill, net at December 31, 2021 $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Goodwill net $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Acquisitions — — — — Impairment of goodwill — — — — Goodwill, net at December 31, 2022 $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Goodwill, net $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 During the years ended December 31, 2022 and 2021, the Company performed a quantitative goodwill assessment and determined the fair value of Muscle Maker Grill restaurant using a discounted cash flow model. The discounted cash flow model relied on making assumptions, such as the extent of the economic downturn related to the COVID-19 pandemic, the expected timing of recovery, and the expected growth in profitability and discount rate, which we believed were appropriate. The results of our 2021 goodwill impairment test indicated that the estimated carrying value of Muscle Maker Grill exceeded its fair value amount. As a result, we recorded a goodwill impairment charge of $ 86,348

Accounts Payables and Accrued E

Accounts Payables and Accrued Expenses	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payables and Accrued Expenses	8. Accounts Payables and Accrued Expenses Accounts payables and accrued expenses consist of the following: Schedule of Accounts Payables and Accrued Expenses June 30, 2023 December 31, 2022 As of June 30, 2023 December 31, 2022 $’000 $’000 Accounts payable 860 1,085 Accrued payroll and bonuses 95 551 Accrued expenses 170 87 Accrued interest expenses 21 — Accrued professional fees 166 185 Accounts payable commodities 39,615 — Sales taxes payable (1) 40 45 Total Accounts Payable and Accrued Expenses 40,967 1,953 (1) See Note 15 – Commitments and contingencies for details related to delinquent sales taxes.	NOTE 8 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES Accounts Payables and Accrued Expenses Accounts payables and accrued expenses consist of the following: Schedule of Accounts Payables and Accrued Expenses December 31, December 31, 2022 2021 Accounts payable $ 1,085,143 $ 911,415 Accrued payroll and bonuses 551,129 758,732 Accrued expenses 87,382 226,954 Accrued professional fees 185,000 185,872 Sales taxes payable (1) 44,615 125,550 Total Accounts Payable and Accrued Expenses $ 1,953,269 $ 2,208,523 (1) See Note 15 – Commitments and Contingencies – Taxes for details related to delinquent sales taxes in 2021.

Accrued Stock-Based Consulting

Accrued Stock-Based Consulting Expenses Due to Related Party	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accrued Stock-based Consulting Expenses Due To Related Party
Accrued Stock-Based Consulting Expenses Due to Related Party	9. Accrued Stock-Based Consulting Expenses Due to Related Party At June 30, 2023, there were no 3.6 80 1.1 4.4	NOTE 9 – ACCRUED STOCK-BASED CONSULTING EXPENSES Accrued Stock-Based Consulting Expenses Due to Related Party At December 31, 2022, Accrued stock-based consulting expenses was $ 3,601,987 80 3,601,987 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Notes Payable

Notes Payable	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	10. Notes Payable Line of Credit On April 28, 2023 the Company entered into a line of credit agreement with a bank whereby it may borrow up to $ 3.5 3.00 3.5 Convertible Notes Payable On April 6, 2018, the Company issued a $ 0.5 3.50 On April 11, 2018, the Former Parent elected to partially convert the 2018 ARH Note for the principal of $ 0.4 0.1 The Company had an aggregate gross amount of $ 0.1 0.1 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Other Notes Payable During the three and six months ended June 30, 2023, the Company repaid a total amount of $ 0.1 0.1 0.1 1.2 As of June 30, 2023, the Company had an aggregate amount of $ 4.4 3.00 8.00 The maturities of notes payable as of June 30, 2023, are as follows: Schedule of Debt Principal Amount $’000 2023 3,727 Remainder of fiscal year 3,727 2024 105 2025 580 2026 — 12/31/2026 — Thereafter — Total debt 4,412	NOTE 10 – NOTES PAYABLE Notes Payable Convertible Notes Payable On April 6, 2018, the Company issued a $ 475,000 3.50 On April 11, 2018, the Former Parent elected to partially convert the 2018 ARH Note for the principal of $ 392,542 112,154 The Company had an aggregate gross amount of $ 82,458 As of December 31, 2021, the Company had another convertible note payable in the amount of $ 100,000 Other Notes Payable On October 10, 2019, the Company issued a note payable in connection with the acquisition of the franchisee location in the amount of $ 300,000 8 5 On May 9, 2020, the Company entered into a Paycheck Protection Program Promissory Note and Agreement with Greater Nevada Credit Union, pursuant to which the Company received loan proceeds of $ 866,300 On June 21, 2021, the U.S. Small Business Administration (the “SBA”) forgave the Company’s first PPP loan entered into on May 9, 2020. The aggregate amount forgiven is $ 875,974 866,300 9,674 During the year ended December 31, 2021, as part of the Pokemoto acquisition, the Company acquired $ 1,171,400 During the year ended December 31, 2021, as part of the Pokemoto acquisition the Company acquired $ 291,053 151,176 1,589 139,877 1,402 During the years ended December 31, 2022 and 2021, the Company repaid a total amount of $ 130,080 1,280,432 As of December 31, 2022, the Company had an aggregate amount of $ 898,721 3.75 8 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The maturities of notes payable as of December 31, 2022, are as follows: Schedule of Debt Principal Repayments due as of Amount 12/31/2023 $ 222,356 12/31/2024 137,159 12/31/2025 79,315 12/31/2026 542,348 Total debt $ 981,178

Leases

Leases	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Leases	11. Leases The Company’s leases consist of restaurant locations. We determine if a contract contains a lease at inception. The leases generally have remaining terms of 1 10 5 The total lease cost associated with right of use assets and operating lease liabilities for the three and six months ended June 30, 2023, was $ 0.2 0.4 0.2 0.5 The assets and liabilities related to the Company’s leases were as follows: Schedule of Operating Lease Assets and Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Assets Right to use asset 2,059 2,433 Liabilities Operating leases – current 511 560 Operating leases – non-current 1,673 2,019 Total lease liabilities 2,184 2,579 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The table below presents the future minimum lease payments under the noncancellable operating leases as of June 30, 2023: Schedule of Operating Lease Liability Maturity Operating Leases $’000 Fiscal Year: 2023 378 Remainder of fiscal year 378 2024 706 2025 556 2026 386 2027 300 2028 222 Thereafter 367 Total lease payments 2,915 Less imputed interest (731 ) Present value of lease liabilities 2,184 The Company’s lease term and discount rates were as follows: Schedule of Lease Term and Discount Rate As of June 30, 2023 Weighted-average remaining lease term (in years) Operating leases 4.89 Weighted-average discount rate Operating leases 12.0 %	NOTE 11 – LEASES Leases The Company adopted Topic 842 as of January 1, 2022. The Company’s leases consist of restaurant locations. We determine if a contract contains a lease at inception. The lease generally has remaining terms of 1-10 years and most lease included the option to extend the lease for an additional 5-year period. The total lease cost associated with right of use assets and operating lease liabilities for the year ended December 31, 2022, was $ 945,133 As of December 31, 2022, assets and liabilities related to the Company’s leases were as follows: Schedule of Operating Lease Assets and Liabilities December 31, 2022 Assets Right to use asset $ 2,432,894 Liabilities Operating leases – current $ 560,444 Operating leases – non-current 2,018,851 Total lease liabilities $ 2,579,295 As of December 31, 2022, the Company’s lease liabilities mature as follows: Schedule of Operating Lease Liability Maturity Operating Leases Fiscal Year: 2023 $ 833,562 2024 769,663 2025 621,298 2026 413,364 2027 248,123 Thereafter 567,519 Total lease payments $ 3,453,529 Less imputed interest (874,234 ) Present value of lease liabilities $ 2,579,295 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The Company’s lease term and discount rates were as follows: Schedule of Lease Term and Discount Rate December 31, 2022 Weighted-average remaining lease term (in years) Operating leases 4.92 Weighted-average discount rate Operating leases 12 %

Deferred Revenue

Deferred Revenue	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Deferred Revenue	12. Deferred Revenue The Company’s deferred revenue consists of the following: Schedule of Deferred Revenue As of June 30, 2023 December 31, 2022 $’000 $’000 Deferred revenues, net 1,388 1,371 Less: deferred revenue, current (93 ) (95 ) Deferred revenues, non-current 1,295 1,276 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 12 – DEFERRED REVENUE Deferred Revenue At December 31, 2022 and 2021, deferred revenue consists of the following: Schedule of Deferred Revenue December 31, December 31, 2022 2021 Deferred revenues, net $ 1,371,170 $ 1,063,373 Less: deferred revenue, current (95,392 ) (49,728 ) Deferred revenues, non-current $ 1,275,778 $ 1,013,645 Deferred revenue of $ 91,881 95,392

Other Current Liabilities

Other Current Liabilities	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	13. Other Current Liabilities Other current liabilities consist of the following: Schedule of Other Current Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Gift card liability 13 25 Co-op advertising fund liability 99 79 Marketing development brand liability 55 35 Advertising fund liability 37 43 Other current liabilities 204 182 See Note 2 – Significant accounting policies for details related to the gift card liability and advertising fund liability.	NOTE 13 – OTHER CURRENT LIABILITIES Other Current Liabilities Other current liabilities consist of the following: Schedule of Other Current Liabilities December 31, December 31, 2022 2021 Gift card liability $ 25,432 $ 27,633 Co-op advertising fund liability 77,811 126,564 Marketing development brand liability 35,424 14,330 Advertising fund liability 42,948 117,561 Other current liabilities $ 181,615 $ 286,088 See Note 2 – Significant Accounting Policies – Revenue Recognition for details related to the gift card liability and advertising fund liability. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Income Taxes

Income Taxes	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of June 30, 2023 and December 31, 2022 are presented below: Schedule of Deferred Tax Assets and Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Deferred tax assets: Net operating loss carryforwards 10,690 10,615 Receivable allowance 7 5 Stock-based compensation 17 15 Intangible assets 386 314 Right to use asset 471 — Deferred rent — Other carryforwards 279 Deferred revenues 267 204 Leases — 32 Gross deferred tax asset 11,838 11,185 Deferred tax liabilities: Property and equipment (163 ) (160 ) Right to use liability (442 ) — Gross deferred tax liabilities (605 ) (160 ) Net deferred tax assets 11,233 11,025 Valuation allowance (11,233 ) (11,025 ) Net deferred tax asset, net of valuation allowance — — Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The income tax expense for the periods shown consist of the following: Schedule of Income Tax Expense As of June 30, 2023 December 31, 2022 $’000 $’000 Federal: Current — — Deferred — — State and local: Current 6 25 Deferred — — Federal, State and local, tax expense 6 25 Change in valuation allowance — — Income tax expense 6 25 A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: Schedule of Reconciliation of Statutory Federal Income Tax Rate As of June 30, 2023 December 31, 2022 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact (0.6 )% (0.5 )% Permanent differences (4.7 )% (0.1 )% PPP loan forgiveness — % 0.4 % Return to provision adjustments — % 3.3 % Deferred tax asset true up- State — % (14.5 )% Deferred tax asset true up- Federal — % (6.8 )% Other 0.1 % — % Change in valuation allowance (20.1 )% (3.3 )% Effective income tax rate (4.3 )% (0.5 )% The Company has filing obligations in what it considers its U.S. major tax jurisdictions as follows: Nevada, California, Connecticut, Florida, New Jersey, Texas, Virginia, New York State and New York City. The earliest year that the Company is subject to examination is the year ended December 31, 2015. The Company has approximately $ 63.6 As of June 30, 2023 and December 31, 2022, the Company has determined that it is more likely than not that the Company will not recognize the future tax benefit of the loss carryforwards and has recognized a valuation allowance of $ 11.2 11.0 0.2 Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 and Section 383 of the Internal Revenue Code of 1986, as amended, and similar state provisions. Generally, in addition to certain entity reorganizations, the limitation applies when one or more “5 percent stockholders” increase their ownership, in the aggregate, by more than 50 percentage points over a 36-month time period testing period or beginning the day after the most recent ownership change, if shorter. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 14 – INCOME TAXES Income Taxes The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2022 and 2021 are presented below: Schedule of Deferred Tax Assets and Liabilities 2022 2021 For the Years Ended December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 10,614,916 $ 10,345,422 Receivable allowance 5,057 18,885 Stock-based compensation 14,825 — Intangible assets 313,546 662,357 Property and equipment — — Deferred rent — 12,935 Other carryforwards 279 — Deferred revenues 204,473 177,191 Leases 31,638 — Gross deferred tax asset 11,184,734 11,216,790 Deferred tax liabilities: Property and equipment (159,762 ) (447,944 ) Gross deferred tax liabilities (159,762 ) (447,944 ) Net deferred tax assets 11,024,972 10,768,846 Valuation allowance (11,024,972 ) (10,768,846 ) Net deferred tax asset, net of valuation allowance $ — $ — The income tax expense for the periods shown consist of the following: Schedule of Income Tax Expense 2022 2021 For the Years Ended December 31, 2022 2021 Federal: Current $ — $ — Deferred — — State and local: Current 24,771 6,033 Deferred — — Federal, State and local, tax expense 24,771 6,033 Change in valuation allowance — — Income tax expense $ 24,771 $ 6,033 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: Schedule of Reconciliation of Statutory Federal Income Tax Rate 2022 2021 For the Years Ended December 31, 2022 2021 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact (0.5 )% 7.0 % Permanent differences (0.1 )% (0.0 )% PPP loan forgiveness 0.4 % — Return to provision adjustments 3.3 % — Deferred tax asset true up- State (14.5 )% — Deferred tax asset true up- Federal (6.8 )% — Other — (1.7 )% Change in valuation allowance (3.3 )% (26.3 )% Effective income tax rate (0.5 )% 0.0 % The Company has filing obligations in what it considers its U.S. major tax jurisdictions as follows: Nevada, California, Connecticut, Florida, New Jersey, Texas, Virginia, New York State and New York City. The earliest year that the Company is subject to examination is the year ended December 31, 2015. The Company has approximately $ 63.2 will expire from 2035 to 2037 for federal and state purposes. As of December 31, 2022 and 2021, the Company has determined that it is more likely than not that the Company will not recognize the future tax benefit of the loss carryforwards and has recognized a valuation allowance of $ 11,024,972 10,768,846 256,126 Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 and Section 383 of the Internal Revenue Code of 1986, as amended, and similar state provisions. Generally, in addition to certain entity reorganizations, the limitation applies when one or more “5 percent stockholders” increase their ownership, in the aggregate, by more than 50 percentage points over a 36-month time period testing period or beginning the day after the most recent ownership change, if shorter.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies Farmland Purchase Agreement On May 16, 2023, the Company through its wholly owned subsidiary, Sadot Agri-Foods, entered into the Variation Agreement with ZPG and Cropit pursuant to which ZPG assigned all of its rights, liabilities and obligations of the Put Land Agreement to Sadot Agri-Foods, which provided ZPG with a one year call option to acquire 70 8.5 30 On May 16, 2023, Sadot Agri-Foods and Cropit entered into 70 30 100 On May 16, 2023, Sadot Agri-Foods, the Escrow Agent entered into an Escrow Agreement pursuant to which the Escrow Agent will hold all documentation required to allot Sadot Agri-Foods 70 3.5 Consulting Agreements On November 14, 2022 (the “Effective Date”), the Company, Sadot Agri-Foods and Aggia entered into a Services Agreement (the “Services Agreement”) whereby Sadot Agri-Foods engaged Aggia to provide certain advisory services to Sadot Agri-Foods for creating, acquiring and managing Sadot Agri-Foods’ business of wholesaling food and engaging in the purchase and sale of physical food commodities. As consideration for Aggia providing the services to Sadot Agri-Foods, the Company agreed to issue shares of common stock of the Company, par value $ 0.0001 1.5625 14.4 19.99 71.5 10 On July 14, 2023 (the “Addendum Date”), effective April 1, 2023, the parties entered into Addendum 2 to the Services Agreement (“Addendum 2”) pursuant to which the parties amended the compensation that Aggia is entitled. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Pursuant to Addendum 2, on the Addendum Date, the Company issued 8.9 0.0001 14.4 5.6 14.4 49.9 3.125 40 1.25 0.001 40 71.5 Additionally, for the three months ended June 30, 2023, the Company reimbursed Aggia for all operating costs related to Sadot Agri-Foods operating expenses related to Sadot Agri-Foods including labor and operating expenses of $ 0.8 0.2 1.4 0.3 0.1 Franchising During the three and six months ended June 30, 2023, the Company entered into various Pokemoto franchise agreements for a total of 8 and 13, respectively, compared to 4 and 17 during the three and six months ended June 30, 2022, respectively. potentially new Pokemoto locations with various franchisees. The Franchisees paid the Company an aggregate of $ 0.1 0.1 Master Franchise Agreement On October 25, 2021, Muscle Maker Development International LLC (“MMDI”), a wholly-owned subsidiary of Muscle Maker Inc., entered into a Master Franchise Agreement (the “Master Franchise Agreement”) with Almatrouk Catering Company – OPC (“ACC”) providing ACC with the right to grant franchises for the development of 40 “Muscle Maker Grill” restaurants through December 31, 2030 (the “Term”) in the Kingdom of Saudi Arabia (“KSA”). Under the Master Franchise Agreement, MMDI has granted to ACC an exclusive right to establish and operate Muscle Maker restaurants in the KSA. MMDI will not own or operate restaurants in KSA, grant franchises for the restaurants in KSA, or grant Master Franchise Rights for the restaurants to other persons within the KSA. ACC will be solely responsible for the development, sales, marketing, operations, distribution and training of all franchise locations sold in the KSA. ACC is required to pay MMDI $ 0.2 20.0 1.0 20.0 Taxes The Company failed in certain instances in paying past state and local sales taxes collected from customers in specific states that impose a tax on sales of the Company’s products during 2017 and 2018. As of the second quarter 2022, all past due tax on sales from 2017 and 2018 has been paid in full. The Company had accrued a sales tax liability for approximately $ 0.1 44.6 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Litigations, Claims and Assessments On April 24, 2022, the Company and a convertible note holder entered into an agreement in which the Company will repay a total of $ 0.1 0.2 10.0 On or about March 7, 2019, the Company was listed as a defendant to a lawsuit filed by a contractor in the State of Texas in El Paso County #2019DCV0824. The contractor is claiming a breach of contract and is seeking $ 33.0 30.0 On January 23, 2020, the Company was served a judgment issued by the Judicial Council of California in the amount of $ 0.1 In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. In the opinion of management after consulting legal counsel, such matters are currently not expected to have a material impact on the Company’s financial statements. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements after consulting legal counsel. Employment Agreements On November 16, 2022, , the Company entered into an Executive Employment Agreement with Michael Roper (the “Roper Agreement”), which replaced his prior employment agreement. Pursuant to the Roper Agreement, Mr. Roper will continue to be employed as Chief Executive Officer of the Company on an at-will-basis. During the term of the Roper Agreement, Mr. Roper is entitled to a base salary at the annualized rate of $ 0.4 0. 25.0 On March 21, 2023, the Company entered into an Executive Employment Agreement with Jennifer Black (the “Black Agreement”), which replaced her prior employment agreement. Pursuant to the Black Agreement, Ms. Black will continue to be employed as Chief Financial Officer of the Company on an at-will-basis. During the term of the Black Agreement, Ms. Black is entitled to a base salary at the annualized rate of $ 0.2 50 0.1 25.0 approved by the shareholders, the Black Agreement will automatically terminate and the prior employment agreement will again be in full effect. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) On November 16, 2022, the Company entered into an Executive Employment Agreement with Kenneth Miller (the “Miller Agreement”), which replaced his prior employment agreement. Pursuant to the Miller Agreement, Mr. Miller will continue to be employed as Chief Operating Officer of the Company on an at-will-basis. During the term of the Miller Agreement, Mr. Miller is entitled to a base salary at the annualized rate of $ 0.3 75 25.0 On November 16, 2022, the Company entered into an Executive Employment Agreement with Kevin Mohan (the “Mohan Agreement”), which replaced his prior employment agreement. Pursuant to the Mohan Agreement, Mr. Mohan will continue to be employed as Chief Investment Officer of the Company on an at-will-basis. During the term of the Employment Agreement, Mr. Mohan is entitled to a base salary at the annualized rate of $ 0.2 75 0.1 25.0 On November 16, 2022, the Company entered into an Executive Employment Agreement with Aimee Infante (the “Infante Agreement”), which replaced her prior employment agreement. Pursuant to the Infante Agreement, Ms. Infante will continue to be employed as Chief Marketing Officer of the Company on an at-will-basis. During the term of the Infante Agreement, Ms. Infante is entitled to a base salary at the annualized rate of $ 0.2 25 25.0 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 15 – COMMITMENTS AND CONTINGENCIES Commitments and Contingencies Election of Directors On October 7, 2021, the Company held its annual shareholders meeting, and the shareholders voted on the directors to serve on the Company’s board of directors. The shareholders elected Kevin Mohan, Stephan Spanos, A.B. Southall III, Paul L. Menchik, Jeff Carl, Major General (ret) Malcolm Frost and Phillip Balatsos to serve on the Company’s board of directors. On December 22, 2022, the Company held its annual shareholders meeting, and the shareholders voted on the directors to serve on the Company’s board of directors. The shareholders elected Kevin Mohan, Stephan Spanos, A.B. Southall III, Paul L. Menchik, Jeff Carl, Major General (ret) Malcolm Frost and Phillip Balatsos to serve on the Company’s board of directors. On December 27, 2022, the Board appointed Benjamin Petel to the Board of Directors. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Consulting Agreements On February 7, 2021, the Company entered into a Consulting Agreement with consultants as a strategy business consultant to provide the Company with business and marketing advice as needed. The term of the agreement is for five months from the effective date on February 7, 2021. 100,000 60,000 40,000 40,000 42,400 On March 8, 2021, the Company entered into a Consulting Agreement with consultants as a strategy business consultant to provide the Company with financial and business advice. The term of the agreement was for five months from the effective date on March 8, 2021. 100,000 70,000 30,000 30,000 31,800 On March 22, 2021, the Company entered into a Consulting Agreement with consultants with experience in the area of investor relations and capital introductions. The term of the agreement is for six months from the effective date on March 22, 2021. Pursuant to the terms of the agreement the Company paid $ 250,000 150,000 On November 14, 2022 (the “Effective Date”), the Company, Sadot and Aggia LLC FC, a company formed under the laws of United Arab Emirates (“Aggia”) entered into a Services Agreement (the “Services Agreement”) whereby Sadot engaged Aggia to provide certain advisory services to Sadot for creating, acquiring and managing Sadot’s business of wholesaling food and engaging in the purchase and sale of physical food commodities. As consideration for Aggia providing the services to Sadot, the Company agreed to issue shares of common stock of the Company, par value $ 0.0001 1.5625 14,424,275 49.9 19.99 71,520,462 The Company will prepare the shares earned calculation after the annual audit or quarter review is completed by the auditors. The shares will be issued within Board Compensation For the year ended December 31, 2021, through the third quarter of 2022 the board members were eligible for cash compensation of $ 12,000 22,000 In addition, on an ongoing basis pursuant to the approved board compensation plan each director will receive $ 8,000 6,000 4,000 On February 3, 2021, the Company issued an aggregate of 16,126 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On March 31, 2021, the Company authorized the issuance of an aggregate of 12,711 On August 24, 2021, the Company authorized the issuance of an aggregate of 20,829 On October 21, 2021, the Company authorized the issuance of an aggregate of 24,275 On January 6, 2022, the Company authorized the issuance of an aggregate of 39,573 On March 31, 2022, the Company authorized the issuance of an aggregate of 53,961 On July 14, 2022, the Company authorized the issuance of an aggregate of 74,019 On October 12, 2022, the Company authorized the issuance of an aggregate of 75,792 As of December 31, 2022, the Company accrued a total of $ 28,487 33,000 Franchising During the years ended December 31, 2022 and 2021, the Company entered into various Pokemoto franchise agreements for a total of 30 and 17, respectively, potentially new Pokemoto locations with various franchisees. The Franchisees paid the Company an aggregate of $ 425,222 217,500 Master Franchise Agreement On October 25, 2021, Muscle Maker Development International LLC (“MMDI”), a wholly-owned subsidiary of Muscle Maker Inc., entered into a Master Franchise Agreement (the “Master Franchise Agreement”) with Almatrouk Catering Company – OPC (“ACC”) providing ACC with the right to grant franchises for the development of 40 “Muscle Maker Grill” restaurants through December 31, 2030 (the “Term”) in the Kingdom of Saudi Arabia (“KSA”). Under the Master Franchise Agreement, MMDI has granted to ACC an exclusive right to establish and operate Muscle Maker restaurants in the KSA. MMDI will not own or operate restaurants in KSA, grant franchises for the restaurants in KSA, or grant Master Franchise Rights for the restaurants to other persons within the KSA. ACC will be solely responsible for the development, sales, marketing, operations, distribution and training of all franchise locations sold in the KSA. ACC is required to pay MMDI $ 150,000 20,000 1,000 50,000 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Taxes The Company failed in certain instances in paying past state and local sales taxes collected from customers in specific states that impose a tax on sales of the Company’s products during 2017 and 2018. As of the second quarter 2022, all past due tax on sales from 2017 and 2018 has been paid in full. The Company had accrued a sales tax liability for approximately $ 44,615 125,550 Litigations, Claims and Assessments On April 24, 2022, the Company and a convertible note holder entered into an agreement in which the Company will repay a total of $ 110,000 100,000 171,035 40,000 10,000 On or about March 7, 2019, the Company was listed as a defendant to a lawsuit filed by a contractor in the State of Texas in El Paso County #2019DCV0824. The contractor is claiming a breach of contract and is seeking $ 32,809 30,000 On January 23, 2020, the Company was served a judgment issued by the Judicial Council of California in the amount of $ 130,185 In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. In the opinion of management after consulting legal counsel, such matters are currently not expected to have a material impact on the Company’s financial statements. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements after consulting legal counsel. Corporate Address Change During August 2022 the Company relocated its corporate office address from 2600 South Shore Blvd. Suite 300, League City, Texas, to 1751 River Run, Ste 200, Fort Worth, TX 76107. Employment Agreements On November 16, 2022, the Company entered into an Executive Employment Agreement with Michael Roper (the “Roper Agreement”), which replaced his prior employment agreement. Pursuant to the Roper Agreement, Mr. Roper will continue to be employed as Chief Executive Officer of the Company on an at will basis. During the term of the Roper Agreement, Mr. Roper is entitled to a base salary at the annualized rate of $ 350,000 50,000 25,000 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On November 16, 2022, the Company entered into an Executive Employment Agreement with Jennifer Black (the “Black Agreement”), which replaced her prior employment agreement. Pursuant to the Black Agreement, Ms. Black will continue to be employed as Chief Financial Officer of the Company on an at will basis. During the term of the Black Agreement, Ms. Black is entitled to a base salary at the annualized rate of $ 190,000 50 50,000 25,000 On November 16, 2022, the Company entered into an Executive Employment Agreement with Kenn Miller (the “Miller Agreement”), which replaced his prior employment agreement. Pursuant to the Miller Agreement, Mr. Miller will continue to be employed as Chief Operating Officer of the Company on an at will basis. During the term of the Miller Agreement, Mr. Miller is entitled to a base salary at the annualized rate of $ 275,000 75 25,000 On November 16, 2022, the Company entered into an Executive Employment Agreement with Kevin Mohan (the “Mohan Agreement”), which replaced his prior employment agreement. Pursuant to the Mohan Agreement, Mr. Mohan will continue to be employed as Chief Investment Officer of the Company on an at will basis. During the term of the Employment Agreement, Mr. Mohan is entitled to a base salary at the annualized rate of $ 200,000 75 50,000 25,000 On November 16, 2022, the Company entered into an Executive Employment Agreement with Aimee Infante (the “Infante Agreement”), which replaced her prior employment agreement. Pursuant to the Infante Agreement, Ms. Infante will continue to be employed as Chief Marketing Officer of the Company on an at will basis. During the term of the Infante Agreement, Ms. Infante is entitled to a base salary at the annualized rate of $ 175,000 25 25,000 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On February 9, 2022, the Company and Ferdinand Groenewald, the former Chief Accounting Officer, entered a letter agreement providing that Mr. Groenewald will continue to be engaged by the Company on an at-will basis with a base salary at the annualized rate of $ 175,000 25 25,000 five years Departure of Officer On June 21, 2022, the Company advised Ferdinand Groenewald that the position of Chief Accounting Officer has been eliminated. Mr. Groenewald continued his employment with the Company through July 29, 2022, at which time he became entitled to the severance for termination without cause as outlined in the letter agreement between the Company and Mr. Groenewald dated February 9, 2022. NASDAQ Notice On February 1, 2022, the Company received a letter from the Staff therein indicating that, based upon the closing bid price of the Company’s common stock for the prior 30 consecutive business days, the Company was not in compliance with the requirement to the Minimum Bid Price Requirement. Pursuant to NASDAQ Listing Rule 5810(c)(3)(A), the Company was granted 180 calendar days, or until August 1, 2022, to regain compliance. On August 2, 2022, the Company received a second letter from the Staff advising that the Company had been granted an additional 180 calendar days, or to January 30, 2023, to regain compliance with the Minimum Bid Price Requirement, in accordance with NASDAQ Listing Rule 5810(c)(3)(A). The Company intends to actively monitor the minimum bid price of its common stock and may, as appropriate, consider available options to regain compliance with the Rule. There can be no assurance that the Company will be able to regain compliance with the Rule or will otherwise be in compliance with other NASDAQ listing criteria. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Reportable Operating Segments

Reportable Operating Segments	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Reportable Operating Segments	16. Reportable Operating Segments See Note 1 – Business organization and nature of operations for descriptions of our operating segments. The following table sets forth the results of operations for the relevant segments for the three and six months ended June 30, 2023: Summary of Operating Segments For the Three Months Ended June 30, 2023 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Commodity sales — 157,559 — 157,559 Company restaurant sales, net of discounts 2,487 — — 2,487 Franchise royalties and fees 238 — — 238 Franchise advertising fund contributions 20 — — 20 Other revenues 13 — — 13 Total revenues 2,758 157,559 — 160,317 Operating Costs and Expenses: Commodity operating expenses: Commodity cost — 153,240 — 153,240 Labor — 852 — 852 Other commodity operating expenses — 485 — 485 Total commodity operating expenses — 154,577 — 154,577 Restaurant operating expenses: Food and beverage costs 867 — — 867 Labor 956 — — 956 Rent 290 — — 290 Other restaurant operating expenses 551 — — 551 Total restaurant operating expenses 2,664 — — 2,664 Depreciation and amortization expenses 153 — 288 441 Franchise advertising fund expenses 20 — — 20 Pre-opening expenses — — — — Post-closing expenses 19 — — 19 Stock-based consulting expenses — — 1,068 1,068 Sales, general and administrative expenses 88 301 1,499 1,888 Total costs and expenses 2,944 154,878 2,855 160,677 (Loss) / income from operations (186 ) 2,681 (2,855 ) (360 ) Other Income / (Expense): Other income — — 251 251 Interest expense, net (1 ) (20 ) (1 ) (22 ) Change in fair value of accrued compensation — — 324 324 Total other income / (expense), net (1 ) (20 ) 574 553 (Loss) / Income Before Income Tax (187 ) 2,661 (2,281 ) 193 Income tax 1 — 2 3 Net (loss) / income (188 ) 2,661 (2,283 ) 190 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) For the Six Months Ended June 30, 2023 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Commodity sales — 367,925 — 367,925 Company restaurant sales, net of discounts 4,788 — — 4,788 Franchise royalties and fees 522 — — 522 Franchise advertising fund contributions 36 — — 36 Other revenues 13 — — 13 Total revenues 5,359 367,925 — 373,284 Operating Costs and Expenses: Commodity operating expenses: Commodity cost — 358,295 — 358,295 Labor — 1,472 — 1,472 Other commodity operating expenses — 639 — 639 Total commodity operating expenses — 360,406 — 360,406 Restaurant operating expenses: Food and beverage costs 1,706 — — 1,706 Labor 1,836 — — 1,836 Rent 564 — — 564 Other restaurant operating expenses 1,023 — — 1,023 Total restaurant operating expenses 5,129 — — 5,129 Depreciation and amortization expenses 469 — 605 1,074 Franchise advertising fund expenses 36 — — 36 Pre-opening expenses 36 — — 36 Post-closing expenses 112 — 1 113 Stock-based consulting expenses — — 4,427 4,427 Sales, general and administrative expenses 171 587 3,272 4,030 Total costs and expenses 5,953 360,993 8,305 375,251 (Loss) / income from operations (594 ) 6,932 (8,305 ) (1,967 ) Other Income: Other income — — 251 251 Interest income / (expense), net 2 (21 ) — (19 ) Change in fair value of accrued compensation — — 865 865 Total other income, net 2 (21 ) 1,116 1,097 (Loss) / Income Before Income Tax (592 ) 6,911 (7,189 ) (870 ) Income tax 2 — 4 6 Net (loss) / income (594 ) 6,911 (7,193 ) (876 ) Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The following table sets forth the results of operations for the relevant segments for the three and six months ended June 30, 2022: For the Three Months Ended June 30, 2022 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Company restaurant sales, net of discounts 2,751 — — 2,751 Franchise royalties and fees 70 — 93 163 Franchise advertising fund contributions — — 16 16 Total revenues 2,821 — 109 2,930 Operating Costs and Expenses: Restaurant operating expenses: Food and beverage costs 1,137 — (20 ) 1,117 Labor 903 — — 903 Rent 327 — — 327 Other restaurant operating expenses 688 — — 688 Total restaurant operating expenses 3,055 — (20 ) 3,035 Depreciation and amortization expenses 124 — 365 489 Franchise advertising fund expenses — — 16 16 Sales, general and administrative expenses 30 — 1,097 1,127 Total costs and expenses 3,209 — 1,458 4,667 Loss from operations (388 ) — (1,349 ) (1,737 ) Other Income / (Expense): Other income / (expense) 10 — (25 ) (15 ) Interest expense, net (5 ) — (5 ) (10 ) Total other income / (expense), net 5 — (30 ) (25 ) Loss Before Income Tax (383 ) — (1,379 ) (1,762 ) Income tax — — 12 12 Net loss (383 ) — (1,391 ) (1,774 ) Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) For the Six Months Ended June 30, 2022 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Company restaurant sales, net of discounts 5,445 — — 5,445 Franchise royalties and fees 132 — 239 371 Franchise advertising fund contributions — — 34 34 Total revenues 5,577 — 273 5,850 Operating Costs and Expenses: Restaurant operating expenses: Food and beverage costs 2,145 — (2 ) 2,143 Labor 1,976 — — 1,976 Rent 667 — — 667 Other restaurant operating expenses 1,338 — — 1,338 Total restaurant operating expenses 6,126 — (2 ) 6,124 Depreciation and amortization expenses 243 — 722 965 Franchise advertising fund expenses — — 34 34 Sales, general and administrative expenses 287 — 2,164 2,451 Total costs and expenses 6,656 — 2,918 9,574 Loss from operations (1,079 ) — (2,645 ) (3,724 ) Other Income: Other income / (expense) 12 — (46 ) (34 ) Interest expense, net (2 ) — (26 ) (28 ) Gain on debt extinguishment 140 — — 140 Total other income, net 150 — (72 ) 78 Loss Before Income Tax (929 ) — (2,717 ) (3,646 ) Income tax — — 14 14 Net loss (929 ) — (2,731 ) (3,660 ) With the creation of our Sadot Agri-Foods subsidiary in late 2022, we began to transform from a U.S.-centric restaurant business into a global, food-focused organization with two On June 22, 2023, the Company created the new subsidiary, Sadot Latam LLC, which has expanded its agri-commodity sourcing and trading operations into North, Central and South America, further diversifying the Company’s geographic reach beyond its existing operations in Europe, Asia, the Middle East and Africa. This new line of business is included within the Sadot Agri-Foods segment in the tables above. The Company will continue to evaluate its operating segments and update as necessary. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 16 – REPORTABLE OPERATING SEGMENTS Reportable Operating Segments See Note 1 – Business Organization and Nature of Operations for descriptions of our operating segments. The following table sets forth the results of operations for the relevant segments for the years ended December 31, 2022 and 2021: Summary of Operating Segments December, 31, December, 31, 2022 2021 Revenues Muscle Maker Grill Division $ 4,443,177 $ 5,530,803 Pokemoto Division 4,952,959 2,685,498 Non-Traditional (Hybrid) Division 383,270 665,884 SuperFit Foods Division 1,333,367 1,467,451 Sadot Division 150,585,644 — Revenues $ 161,698,417 $ 10,349,636 Operating Loss Muscle Maker Grill Division $ (938,261 ) $ (493,635 ) Pokemoto Division 92,884 632,929 Non-Traditional (Hybrid) Division (328,577 ) (1,009,774 ) SuperFit Division 37,885 192,789 Sadot Division 4,548,440 — Corporate and unallocated sales, general and administrative expenses (a) (6,149,801 ) (8,088,682 ) Stock-based consulting expenses (3,601,987 ) — Unallocated operating other income/ (expense) (b) (1,777,733 ) (680,921 ) Operating Loss $ (8,117,150 ) $ (9,447,294 ) Other income/ (expense) 44,944 (9,097 ) Interest expense, net (6,730 ) (69,514 ) Change in fair value of accrued compensation — 127,500 Gain on debt extinguishment 141,279 1,228,308 Loss before income taxes $ (7,937,657 ) $ (8,170,097 ) (a) Includes charges related to corporate expense that the Company does not allocate to the respective divisions. For the years ended December 31, 2022 and 2021, the largest portion of this expense related to corporate payroll, benefits and other compensation expenses of $ 3,682,605 3,198,844 1,010,866 3,707,773 (b) Includes charges related to the Impairment of intangible assets and goodwill, related to Muscle Maker Grill intangible assets and goodwill, amortization of intangible asset, corporate depreciation of fixed assets, Preopening expenses and Post-closing expenses.

Equity

Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Equity	17. Equity Stock Option and Stock Issuance Plan 2021 Plan The Company’s board of directors and shareholders approved and adopted on October 7, 2021 the 2021 Equity Incentive Plan (“2021 Plan”), effective on September 16, 2020 under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2021 Plan, the Company reserved 1.5 0.7 0.8 2023 Plan The Company’s board of directors and shareholders approved and adopted on February 28, 2023 the 2023 Equity Incentive Plan (“2023 Plan”) under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock Units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2023 Plan, the Company reserved 2.5 0.2 0.1 Common Stock Issuances On January 6, 2022, the Company authorized the issuance of an aggregate of 39.6 On January 18, 2022, the Company issued an aggregate of 30.0 15.6 On March 31, 2022, the Company authorized the issuance of an aggregate of 0.1 On April 4, 2022, the Company authorized the issuance of 20.0 On June 8, 2022, the Company authorized the issuance of 5.0 On June 30, 2022, the Company recognized 30.9 On July 14, 2022, the Company authorized the issuance of an aggregate of 0.1 On October 12, 2022, the Company authorized the issuance of an aggregate of 0.1 On November 29, 2022, the Company authorized the issuance of an aggregate of 0.4 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) On January 5, 2023, the Company authorized the issuance of an aggregate of 31.3 On March 27, 2023, the Company authorized the issuance of 2.8 On May 25, 2023, the Company authorized the issuance of 2.7 Change in fair value of accrued compensation on the Unaudited Condensed Consolidated Statement of Operations is made up of the difference between the agreed upon issuance price, per the servicing agreement with Aggia and the market price on the day of issuance. For three and six months ended June 30, 2023, Change in fair value of accrued compensation was $ 0.3 0.9 Private Placements On April 7, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor (the “Securities Purchase Agreement”) for a private placement (the “Private Placement”) pursuant to which the investor agreed to purchase from the Company for an aggregate purchase price of approximately $ 10.0 1.3 4.1 2.9 2.43 2.42 0.01 2.43 5.5 The Securities Purchase Agreement contains customary representations, warranties and agreements of the Company and the Purchaser and customary indemnification rights and obligations of the parties thereto. Pursuant to the Securities Purchase Agreement, the Company was required to register the resale of the shares and the shares issuable upon exercise of the common warrant and the pre-funded warrant. The Company prepared and filed a registration statement with the Securities and Exchange Commission within 30 90 Pursuant to a placement agency agreement, dated April 6, 2021, between the Company and A.G.P./Alliance Global Partners (the “Placement Agent”) entered into in connection with the Private Offering, the Placement Agent acted as the sole placement agent for the Private Placement and the Company has paid customary placement fees to the Placement Agent, including a cash fee equal to 8.0 4.0 2.916 six months five years On November 17, 2021, the Company entered into a Securities Purchase Agreement with accredited investors (the “Securities Purchase Agreement”) for a private placement (the “Private Placement”) pursuant to which the investors (the “Purchasers”) agreed to purchase from the Company for an aggregate purchase price of approximately $ 15.0 6.8 0.0001 10.8 4.1 1.385 1.3849 0.0001 1.385 5 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The Securities Purchase Agreement contains customary representations, warranties and agreements of the Company and the Purchaser and customary indemnification rights and obligations of the parties thereto. Pursuant to the Securities Purchase Agreement, the Company is required to register the resale of the shares and the shares issuable upon exercise of the common warrant and the pre-funded warrant. The Company was required to prepare and file a registration statement with the Securities and Exchange Commission within 30 90 Pursuant to a placement agency agreement, dated November 17, 2021, between the Company and A.G.P./Alliance Global Partners (the “Placement Agent”) entered into in connection with the Private Offering, the Placement Agent acted as the sole placement agent for the Private Placement and the Company has paid customary placement fees to the Placement Agent, including a cash fee equal to 8.0 4.0 1.662 six months five years Restricted Stock Awards Per Addendum 2, on July 14, 2023, the Company issued Restricted Share Awards (“RSA’s”) to Aggia. For further information see Note 19 – Subsequent events. These RSA are considered issued as of the effective date on April 1, 2023. Pursuant to the Services Agreement these RSA’s vest on a progressive schedule, at a rate equal to the Net Income of Sadot Agri-Foods, calculated quarterly divided by $ 3.125 40 1.25 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) At June 30, 2023, there was $ 8.0 Summary of Activity Related Restricted Stock Awards Total RSA’s Weighted-average $ Outstanding at December 31, 2022 — — Granted 8,855,452 1.25 Forfeited — — Vested (854,714 ) 1.25 Outstanding at June 30, 2023 8,000,738 1.25 See Note 15 – Commitments and contingencies for further details on Restricted Share Awards. Warrant and Option Valuation The Company has computed the fair value of warrants granted and options accrued for as accrued compensation expense using the Black-Scholes option pricing model. The expected term used for warrants and options issued to non-employees is the contractual life. The Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected term of the instrument being valued, of similarly positioned public companies within its industry. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Options On February 27, 2023, the Company issued options to purchase an aggregate of 0.5 1.51 On March 15, 2023, the Company issued options to purchase 0.1 1.51 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) A summary of option activity is presented below: Schedule of Option Activity Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2021 5.00 100,000 1.91 — Granted 0.41 312,500 5.21 12 Exercised — — N/A — Forfeited — — N/A — Outstanding, June 30, 2022 1.52 412,500 4.29 — Expected to vest, June 30, 2022 0.41 296,875 5.21 — Exercisable and vested, June 30, 2022 4.38 115,625 1.93 — Outstanding, December 31, 2022 1.52 412,500 3.53 156 Granted 1.51 600,000 5.92 — Exercised — — N/A — Forfeited — — N/A — Outstanding, June 30, 2023 1.51 1,012,500 4.75 244 Expected to vest, June 30, 2023 1.17 776,857 5.30 195 Exercisable and vested, June 30, 2023 2.64 235,643 2.92 59 The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Schedule of Valuation Assumptions Six Months Ended Risk free interest rate 3.54 4.93 % Expected term (years) 5.63 Expected volatility 53.99 69.02 % Expected dividends — Warrants On January 3, 2022, the Company issued 1.2 1.2 On February 24, 2022, the Company issued 1.2 1.2 On November 29, 2022, the Company issued 0.4 44 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) A summary of warrants activity during the six months ended June 30, 2023 and 2022 is presented below: Schedule of Warrants Activity Number of Weighted-average Weighted-average $ Outstanding, December 31, 2021 20,284,016 1.66 3.99 Granted — — N/A Exercised (2,410,110 ) — N/A Forfeited — — N/A Outstanding, June 30, 2022 17,873,906 1.89 4.03 Exercisable, June 30, 2022 17,873,906 1.89 4.03 Outstanding, December 31, 2022 18,033,640 1.93 3.51 Granted — — N/A Exercised — — N/A Forfeited — — N/A Outstanding, June 30, 2023 18,033,640 1.93 3.01 Exercisable, June 30, 2023 18,033,640 1.93 3.01 Stock-Based Compensation Expense Stock-based compensation related to restricted stock issued to employees, directors and consultants, warrants and warrants to consultants amounted to $ 1.1 4.6 0.1 0.1 44.9 0.1 44.9 0.1 1.1 4.4 no Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	NOTE 17 – EQUITY Equity Authorized Capital On October 7, 2021, the shareholders approved to amend the Company’s articles of incorporation to increase the number of authorized shares of common stock from 25,000,000 50,000,000 0.0001 50,000,000 0.0001 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Stock Option and Stock Issuance Plan 2020 Plan The Company’s board of directors and shareholders approved and adopted on October 27, 2020 the 2020 Equity Incentive Plan (“2020 Plan”), effective on October 27, 2020 under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock Units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2020 Plan, the Company reserved 1,750,000 889,756 2021 Plan The Company’s board of directors and shareholders approved and adopted on October 7, 2021 the 2021 Equity Incentive Plan (“2021 Plan”), effective on September 16, 2020 under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2021 Plan, the Company reserved 1,500,000 625,120 312,500 Common Stock Issuances On February 3, 2021, the Company issued an aggregate of 20,000 42,600 On April 30, 2021, the Company issued an aggregate of 10,000 14,700 On May 6, 2021, the Company issued an aggregate of 150,000 214,500 127,500 On May 27, 2021, the Company cancelled 11,879 11,879 On August 24, 2021, the Company issued an aggregate of 15,000 20,999 On August 26, 2021, the Company issued an aggregate of 1,100 1,540 On October 11, 2021, the Company issued an aggregate of 40,000 40,800 On October 22, 2021, the Company issued an aggregate of 15,000 15,150 On December 3, 2021, the Company issued 82,500 84,975 On December 7, 2021, the Company issued an aggregate of 160,000 177,600 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On December 27, 2021, the Company issued 10,000 7,400 On January 3, 2022, the Company authorized the issuance of an aggregate of 1,200,000 1,200,215 On January 6, 2022, the Company authorized the issuance of an aggregate of 39,573 On January 18, 2022, the Company issued an aggregate of 30,000 15,600 On February 24, 2022, the Company authorized the issuance of an aggregate of 1,209,604 1,210,110 On March 31, 2022, the Company authorized the issuance of an aggregate of 53,961 On April 4, 2022, the Company authorized the issuance of 20,000 On June 8, 2022, the Company authorized the issuance of 5,000 On June 30, 2022, the Company recognized 30,910 On July 14, 2022, the Company authorized the issuance of an aggregate of 74,019 On October 12, 2022, the Company authorized the issuance of an aggregate of 75,792 On November 29, 2022, the Company authorized the issuance of an aggregate of 438,085 See Note 15 – Commitments and Contingencies – Consulting Agreements and Board Compensation for details related to additional stock issuances during the years ended December 31, 2022 and 2021. Private Placements On April 7, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor (the “Securities Purchase Agreement”) for a private placement (the “Private Placement”) pursuant to which the investor agreed to purchase from the Company for an aggregate purchase price of approximately $ 10,000,000 (i) 1,250,000 shares of common stock of the Company (ii) a common stock purchase warrant to purchase up to 4,115,227 shares of common stock (the “Common Warrant”) and (iii) a pre-funded common stock purchase warrant to purchase up to 2,865,227 shares of common stock (the “pre-funded warrant”). Each share and accompanying common warrant is being sold together at a combined offering price of $ 2.43 per share and Common Warrant, and each pre-funded warrant and accompanying common warrant is being sold together at a combined offering price of $ 2.42 per pre-funded warrant and accompanying common warrant. The pre-funded warrant is immediately exercisable, at a nominal exercise price of $ 0.01 per share, and may be exercised at any time until the pre-funded warrant is fully exercised. The common warrant will have an exercise price of $ 2.43 per share, are immediately exercisable and will expire 5.5 years from the date of issuance. The Private Placement closed on April 9, 2021. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The Securities Purchase Agreement contains customary representations, warranties and agreements of the Company and the Purchaser and customary indemnification rights and obligations of the parties thereto. Pursuant to the Securities Purchase Agreement, the Company was required to register the resale of the shares and the shares issuable upon exercise of the common warrant and the pre-funded warrant. The Company prepared and filed a registration statement with the Securities and Exchange Commission within 30 days of the date of the Securities Purchase Agreement and to used commercially reasonable efforts to have the registration statement declared effective within 90 days of the closing of the Private Placement. Pursuant to a placement agency agreement, dated April 6, 2021, between the Company and A.G.P./Alliance Global Partners (the “Placement Agent”) entered into in connection with the Private Offering, the Placement Agent acted as the sole placement agent for the Private Placement and the Company has paid customary placement fees to the Placement Agent, including a cash fee equal to 8 4 2.916 On November 17, 2021, the Company entered into a Securities Purchase Agreement with accredited investors (the “Securities Purchase Agreement”) for a private placement (the “Private Placement”) pursuant to which the investors (the “Purchasers”) agreed to purchase from the Company for an aggregate purchase price of approximately $ 15,000,000 6,772,000 0.0001 10,830,305 4,058,305 1.385 1.3849 0.0001 1.385 5 The Securities Purchase Agreement contains customary representations, warranties and agreements of the Company and the Purchaser and customary indemnification rights and obligations of the parties thereto. Pursuant to the Securities Purchase Agreement, the Company is required to register the resale of the shares and the shares issuable upon exercise of the common warrant and the pre-funded warrant. The Company was required to prepare and file a registration statement with the Securities and Exchange Commission within 30 days of the date of the Securities Purchase Agreement and used commercially reasonable efforts to have the registration statement declared effective within 90 days of the closing of the Private Placement. Pursuant to a placement agency agreement, dated November 17, 2021, between the Company and A.G.P./Alliance Global Partners (the “Placement Agent”) entered into in connection with the Private Offering, the Placement Agent acted as the sole placement agent for the Private Placement and the Company has paid customary placement fees to the Placement Agent, including a cash fee equal to 8 4 1.662 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Restricted Common Stock On January 1, 2021, 1,200 On February 11, 2021, the Company issued an aggregate of 221,783 On April 4, 2022, the Company authorized the issuance of 20,000 At December 31, 2022, there was no restricted common stock outstanding. A summary of the activity related to the restricted common stock for the years ended December 31, 2022 and 2021, respectively, is presented below: Schedule of Activity Related to Restricted Common Stock Weighted-average grant date Total fair value Outstanding at January 1, 2021 1,200 $ 65.33 Granted 221,783 2.87 Forfeited — — Vested (222,983 ) 3.21 Outstanding at December 31, 2021 — — Granted 20,000 0.54 Forfeited — — Vested (20,000 ) 0.54 Outstanding at December 31, 2022 — $ — Warrant and Option Valuation The Company has computed the fair value of warrants granted and options accrued for as accrued compensation expense using the Black-Scholes option pricing model. The expected term used for warrants and options issued to non-employees is the contractual life. The Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected term of the instrument being valued, of similarly positioned public companies within its industry. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Options On May 2, 2022, the Company, pursuant to the employment agreements, issued options to purchase an aggregate of 312,500 0.41 On October 10, 2022, the Company issued options to purchase 25,000 0.41 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS There were 25,000 A summary of option activity during the years ended December 31, 2022 and 2021 is presented below: Schedule of Option Activity Number of Weighted-average Weighted-average remaining options exercise price life (in years) Outstanding, January 1, 2021 300,000 $ 3.33 1.10 Issued — — Exercised — — Forfeited (200,000 ) 2.50 Outstanding, December 31, 2021 100,000 $ 5.00 1.92 Issued 337,500 0.41 4.40 Exercised — — Forfeited (25,000 ) 0.41 Outstanding, December 31, 2022 412,500 $ 1.52 3.56 Exercisable, December 31, 2022 144,375 $ 3.59 1.98 The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Schedule of Valuation Assumptions For the Year Ended December 31,2022 Risk free interest rate 1.53 4.33 % Expected term (years) 5 Expected volatility 59.10 156.87 % Expected dividends — Warrants On May 24, 2021, the Company issued 1,465,227 14,652 On May 28, 2021, the Company issued 1,400,000 14,000 On December 23, 2021, the Company issued 1,210,110 121 On January 3, 2022, the Company issued 1,200,000 1,200,215 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On February 24, 2022, the Company issued 1,209,604 1,210,110 On November 29, 2022, the Company issued 438,085 44 A summary of warrants activity during the years ended December 31, 2022 and 2021 is presented below: Schedule of Warrants Activity Weighted-average Weighted-average Number of exercise remaining life Warrants price (in years) Outstanding, January 1, 2021 2,582,857 $ 4.08 3.3 Issued 21,869,064 0.46 Exercised (4,075,337 ) 0.01 Forfeited (92,568 ) 19.99 Outstanding, December 31, 2021 20,284,016 $ 1.66 4.0 Issued 597,819 2.01 Exercised (2,848,195 ) 0.01 Forfeited — — Outstanding, December 31, 2022 18,033,640 $ 1.93 3.5 Exercisable, December 31, 2022 18,033,640 $ 1.93 3.5 The grant date fair value of warrants granted during the years ended December 31, 2022 and 2021 was established during the Private Placement. Stock-Based Compensation Expense Stock-based compensation related to restricted stock issued to employees, directors and consultants, warrants and warrants to consultants amounted to $ 140,377 2,207,046 140,377 2,200,274 6,772

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	18. Related Party Transactions The Company held a Special Meeting on February 28, 2023. Of the 29.3 17.2 50.0 150.0 20 14.4 eight In April of 2023, the Company recognized a related party relationship between newly appointed directors of the Company and Aggia. As of June 30, 2023, Aggia owned 24.7 During the three and six months ended June 30, 2023, the Company recorded Stock-based consulting expense of $ 1.1 4.4 Additionally, for the three and six months ended June 30, 2023, the Company reimbursed Aggia for all operating costs related to Sadot Agri-Foods of $ 1.0 1.8 The Company will continue to monitor and evaluate its related party transactions to ensure that they are conducted in accordance with applicable laws and regulations and in the best interests of the Company and its shareholders. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Events Board Issued Stock On July 11, 2023, the Company authorized the issuance of an aggregate of 32.9 Aggia Deal On July 14, 2023 with an effective date of April 1, 2023, the Company amended its current Services Agreement with AGGIA. The new addendum, among other features, modifies the formula by which the Company will issue shares of common stock earned by AGGIA for net income generated through the Company’s Sadot Agri-Foods division from 80 40 50 On October 19, 2022, the Company formed Sadot Agri-Foods. On November 14, 2022, the Company, Sadot Agri-Foods and Aggia entered into a Services Agreement (the “Services Agreement”) whereby Sadot Agri-Foods engaged Aggia to provide certain advisory services to Sadot Agri-Foods for creating, acquiring and managing Sadot Agri-Foods’ business of wholesaling food and engaging in the purchase and sale of physical food commodities. The closing date of the Services Agreement was November 16, 2022. The parties entered into Addendum 1 to the Services Agreement on November 17, 2022. Further, on July 14, 2023 (the “Addendum Date”), effective April 1, 2023, the parties entered into Addendum 2 to the Services Agreement (“Addendum 2”) pursuant to which the parties amended the compensation that Aggia is entitled. Pursuant to Addendum 2, on the Addendum Date, the Company issued 8.9 0.0001 14.4 5.6 14.4 49.9 3.125 40 1.25 0.001 40 71.5 Company Name Change Effective July 27, 2023, the Company changed its name to Sadot Group Inc. The name change was made in accordance with Section 92A.180 of the Nevada Revised Statutes by merging a wholly-owned subsidiary of the Company with and into the Company, with the Company being the surviving corporation in the merger. The Company effectuated the merger by filing Articles of Merger with the Secretary of State of the State of Nevada. In connection with the merger, the Company amended Article I of its Articles of Incorporation to change the Company’s corporate name to Sadot Group Inc. With the exception of the name change, there were no other changes to the Company’s Articles of Incorporation. Additionally, as of the opening of trading on July 27, 2023, the ticker symbol of the Company’s common stock on The Nasdaq Capital Market will be “SDOT” and the CUSIP number of the Company’s common stock (627333107) will remain unchanged. The Company’s name and ticker symbol change do not affect the rights of the Company’s security holders, creditors, customers or suppliers. Following the name change, any stock certificates that reflect the Company’s prior name, if any, will continue to be valid. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Warrant Exercise Agreement On July 27, 2023 (the “Closing Date”), the Company entered into a Warrant Exercise Agreement (the “Exercise Agreement”) with Altium Growth Fund Ltd. (the “Exercising Holder”), the holder of outstanding warrants to purchase 2.2 2.2 2.2 1.385 1.00 Additional Warrants Issued In connection with the exercise of the Original Warrants, the Company issued an additional warrant to the Exercising Holder that is exercisable for the number of shares of common stock equal to one hundred percent of the Shares purchased by the Exercising Holder (the “Additional Warrant”). The Additional Warrant is substantially identical to the Original Warrants, except that the exercise price of the Additional Warrant is $ 2.40 Line of Credit On August 1, 2023, the Company paid off its line of credit in the amount of $ 3.5 Promissory Notes On July 12, 2023, the Company issued a Convertible Promissory Note in the principal amount of $ 0.6 0.5 On July 18, 2023, the Company issued a Convertible Promissory Note in the principal amount of $ 0.2 0.2 On July 18, 2023, the Company issued a Convertible Promissory Note in the principal amount of $ 0.2 0.2 Strategic Restructuring On August 4, 2023 the Company announced its intention to strategically pivot towards the global food supply chain sector. The Company plans to reduce restaurant operating expenses by closing underperforming units while refranchising (selling) most of our remaining company-owned units. We will shift to a franchise, royalty-generating model focused on our successful Pokémoto concept.	NOTE 18 – SUBSEQUENT EVENTS Subsequent Events Common Stock On January 5, 2023, the Company authorized the issuance of an aggregate of 31,308 Stock Options On February 27, 2023, the Company issued options to purchase an aggregate of 531,072 1.505 On March 15, 2023, the Company issued options to purchase 68,928 1.505 Appointment of Directors On February 2, 2023, the Board appointed Na Yeon (“Hannah”) Oh and Ray Shankar to the Board of Directors, effective March 1, 2023. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NASDAQ Notice On January 31, 2023, the Company received a letter from the Listing Qualifications Department (the “Staff”) of The NASDAQ Stock Market LLC (“NASDAQ”) notifying the Company that, based upon the Company’s non-compliance with the requirement to maintain a minimum bid price of $ 1.00 The Company requested a hearing before a NASDAQ Hearings Panel (the “Panel”) on February 7, 2023. The hearing was scheduled for March 23, 2023. On March 2, 2023, the Company received notice from Nasdaq confirming that the Company has cured its bid price deficiency and has fully regained compliance with the Minimum Bid Price Rule. Authorized Capital Stock The Company’s board of directors and shareholders approved on February 28, 2023 an increase in the authorized capital stock to 150,000,000 0.0001 2023 Equity Incentive Plan The Company’s board of directors and shareholders approved and adopted on February 28, 2023 the 2023 Equity Incentive Plan (“2023 Plan”) under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock Units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2023 Plan, the Company reserved 2,500,000 68,928 Employment Agreement On March 21, 2023, the Company entered into an Executive Employment Agreement with Jennifer Black (the “Black Agreement”), which replaced her prior employment agreement. Pursuant to the Black Agreement, Ms. Black will continue to be employed as Chief Financial Officer of the Company on an at will basis. During the term of the Black Agreement, Ms. Black is entitled to a base salary at the annualized rate of $ 250,000 50 50,000 25,000

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the Unaudited Condensed Consolidated Financial Statements of the Company as of June 30, 2023, and for the three and six months ended June 30, 2023, and 2022. The results of operations for the three and six months ended June 30, 2023, and 2022 are not necessarily indicative of the operating results for the full year. It is suggested that these Unaudited Condensed Consolidated Financial Statements be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2022. The Balance Sheet as of December 31, 2022, has been derived from the Company’s audited Financial Statements.
Principles of Consolidation	Principles of Consolidation The accompanying Unaudited Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation.	Principles of Consolidation The accompanying Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation.
Reclassifications	Reclassifications Certain prior period balances have been reclassified in order to conform to current period presentation. These reclassifications have no effect on the previously reported results of operations or loss per share.	Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on the previously reported results of operations or loss per share.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ●the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ● the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no	Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no
Inventory	Inventory Inventory, which are stated at the lower of cost or net realizable value, consist primarily of commodity trade shipments in-transit, perishable food items and supplies. Cost is determined using the first-in, first-out method.	Inventory Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first-out method.
Deposit on Farmland	Deposit on Farmland Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Africa by our Sadot Agri-Foods subsidiary. As of June 30, 2023, the Company recorded a deposit of $ 8.8 4.9 On May 16, 2023, the Company through its wholly owned subsidiary, Sadot Agri-Foods, entered into a Purchase of Right and Variation Agreement (the “Variation Agreement”) with Zamproagro Limited, a Liberian corporation (“ZPG”) and Cropit Farming Limited, a Zambian corporation (“Cropit”) pursuant to which ZPG assigned all of its rights, liabilities and obligations of the Put and Call Option Agreement Over Land entered between ZPG and Cropit dated December 29, 2022 (the “Put Land Agreement”) to Sadot Agri-Foods, which provided ZPG with a one year call option to acquire 70% of 4,942 acres (2000 hectares) of producing agricultural land along with buildings and related assets located within the Mkushi Farm Block of Zambia’s Region II agricultural zone (the “Farm”) for a purchase price of approximately $ 8.5 On May 16, 2023, Sadot Agri-Foods and Cropit entered into Joint Venture Shareholders Agreement pursuant to which the parties agreed to form a new entity in Zambia to serve as a joint venture with respect to the farming of the Farm. The joint venture is expected to be named Sadot Enterprises Limited (“Sadot Zambia”) with Sadot Agri-Foods holding 70 30 3.5 On May 16, 2023, Sadot Agri-Foods, Cropit and Chibesakunda & Co., as escrow agent (the “Escrow Agent”) entered into an Escrow Agreement pursuant to which the Escrow Agent is holding all documentation required to allot Sadot Agri-Foods 70 3.5	Deposit on Farmland Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Africa by our Sadot subsidiary. As of December 31, 2022, the Company recorded a deposit of $ 4,914,191
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated Depreciation and amortization expenses. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization expenses are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11	Property and Equipment Property and equipment are stated at cost less accumulated Depreciation and amortization expenses. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization expenses are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11
Intangible Assets	Intangible Assets The Company accounts for recorded intangible assets in accordance with the Accounting Standards Codification (“ASC’) 350 “Intangibles – Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company determined that as of January 1, 2022, – the trademark – Muscle Maker had a finite life of 3 years and is amortizing the value over the new estimated life. The Company’s goodwill has an indefinite life and is not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3	Intangible Assets The Company accounts for recorded intangible assets in accordance with the Accounting Standards Codification (“ASC’) 350 “Intangibles – Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company’s trademark – Muscle Maker had an indefinite life as of December 31, 2021. The Company determined that as of January 1, 2022, – the trademark – Muscle Maker had a finite life of 3 years and will be amortizing the value over the new estimated life. The Company’s goodwill has an indefinite life and is not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income.	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income.
Convertible Instruments	Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”). If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of June 30, 2023 and December 31, 2022, the Company deemed the conversion feature was not required to be bifurcated and recorded as a derivative liability. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”). If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of December 31, 2022 and 2021, the Company deemed the conversion feature was not required to be bifurcated and recorded as a derivative liability.
Related Parties	Related Parties A party is considered to be related to the Company if the party directly, indirectly, or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Revenue Recognition	Revenue Recognition The Company’s revenues consist of Commodity sales, Restaurant sales, Franchise royalties and fees, Franchise advertising fund contributions, and Other revenues. The Company recognizes revenues according to Topic 606 of FASB, “Revenue from Contracts with Customers”. Under the guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. Commodity Sales Commodity sale revenue is generated by our Sadot Agri-Foods subsidiary and is recognized when the commodity is delivered as evidenced by the bill of lading and the invoice is prepared and submitted to the customer. During the three and six months ended June 30, 2023, the Company recorded Commodity sales revenues of $ 157.6 367.9 no Restaurant Sales Retail store revenue at Company-operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales-related taxes. The Company recorded retail store revenues of $ 2.5 4.8 2.8 5.4 The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other revenues below. Franchise Royalties and Fees Franchise revenues consists of royalties, initial franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $ 0.2 0.3 0.1 0.2 The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and initial franchise fees. The Company capitalizes these fees upon collection from the franchisee. These initial fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) the life of each franchise agreement. If a franchise location closes or a franchise agreement is terminated for any reason, the unrecognized revenue will be recognized in full at that time. The Company recorded revenue from initial franchise fees of $ 23.0 0.1 15.3 0.1 The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $ 30.0 0.1 26.2 0.1 Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under Sales, general and administrative expenses. When an advertising contribution fund is over-spent at year-end, advertising expenses will be reported on the Unaudited Condensed Consolidated Statement of Operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a period-end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $ 20.0 36.0 16.2 34.3 Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. Gift card liability is recorded in other current liabilities on the Unaudited Condensed Consolidated Balance Sheets The Company had Other revenues of $ 13.0 13.0 Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements. Deferred revenue is recognized in income over the life of the franchise agreements. If a franchise location closes or a franchise agreement is terminated for any reason, the remaining deferred revenue will be recognized in full at that time.	Revenue Recognition The Company’s revenues consist of Commodity sales, Restaurant sales, Franchise royalties and fees, Franchise advertising fund contributions, and Other revenues. The Company recognized revenues according to Topic 606 of FASB, “Revenue from Contracts with Customers”. Under the guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. Commodity Sales Commodity sale revenue is generated by our Sadot subsidiary and is recognized when the commodity is delivered as evidenced by the bill of lading and the invoice is prepared and submitted to the customer. During the year ended December 31, 2022, the Company recorded Commodity sales revenues of $ 150,585,644 Restaurant Sales Retail store revenue at Company-operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales related taxes. The Company recorded retail store revenues of $ 10,300,394 9,320,920 The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other revenues below. MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Franchise Royalties and Fees Franchise revenues consists of royalties, initial franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $ 485,316 434,849 The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and initial franchise fees. The Company capitalizes these fees upon collection from the franchisee. These initial fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. If a franchise location closes or a franchise agreement is terminated for any reason, the unrecognized revenue will be recognized in full at that time. The Company recorded revenue from initial franchise fees of $ 117,205 263,215 The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $ 124,333 80,117 Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under Sales, general and administrative expenses. When an advertising contribution fund is over-spent at year-end, advertising expenses will be reported on the Consolidated Statement of Operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a year-end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $ 80,536 188,539 Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. Gift card liability is recorded in other current liabilities on the Consolidated Balance Sheets. The Company recorded $ 4,989 61,996 MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements. Deferred revenue is recognized in income over the life of the franchise agreements. If a franchise location closes or a franchise agreement is terminated for any reason, the remaining deferred revenue will be recognized in full at that time.
Stock-Based Consulting Expense	Stock-Based Consulting Expense Stock-based consulting expenses are for consulting fees due to Aggia related to ongoing Sadot Agri-Foods operations and expansion of the global agri-commodities business. Based on the initial Services Agreement with Aggia LLC FZ, a Company formed under the laws of United Arab Emirates (“Aggia”), the consulting fees were calculated at approximately 80 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) six months ended June 30, 2023, $ 1.1 4.4	Stock-Based Consulting Expense Stock-based consulting expense are related to consulting fees due to Aggia for Sadot operations. Based on the servicing agreement with Aggia, the consulting fees are calculated at approximately 80 3,601,987
Advertising	Advertising Advertising costs are charged to expense as incurred. Advertising costs of $ 32.0 0.1 0.8 0.1 76.0 0.1 0.1 0.2	Advertising Advertising costs are charged to expense as incurred. Advertising costs were $ 346,932 244,186 168,574 137,054 178,358 107,122
Net Loss per Share	Net Income / Loss per Share Basic earnings per common share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per common share is computed using the weighted average number of common shares outstanding during the period plus any potentially dilutive common shares, resulting from the exercise of warrants, options or the conversion of convertible notes payable, calculated using the treasury stock method. The following securities are excluded from the calculation of weighted average diluted common shares at June 30, 2023 and 2022, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share 2023 2022 June 30, 2023 2022 ‘000 ‘000 Warrants 18,034 17,874 Options 1,013 413 Restricted stock awards 8,001 — Convertible debt 24 27 Total potentially dilutive shares 27,072 18,314 The following table sets forth the computation of basic and dilutive net loss per share attributable to the Company’s stockholders: Schedule of Earnings per Share, Basic and Diluted 2023 2022 2023 2022 Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 (In thousands, except for share count and per share data) Net income / (loss) 190 (1,774 ) (876 ) (3,660 ) Weighted-average shares outstanding: Basic 33,362,887 28,668,116 31,407,362 28,235,052 Effect of potentially dilutive stock options 204,832 — — — Diluted 33,567,719 28,668,116 31,407,362 28,235,052 Net income / (loss) per share: Basic 0.01 (0.06 ) (0.03 ) (0.13 ) Diluted 0.01 (0.06 ) (0.03 ) (0.13 )	Net Loss per Share Basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of potential common shares, if dilutive, resulting from the exercise of warrants, options or the conversion of convertible notes payable. The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2022 and 2021, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share December 31, 2022 2021 Warrants 18,033,640 20,284,016 Options 412,500 100,000 Convertible debt 23,559 32,350 Total potentially dilutive shares 18,469,699 20,416,366
Major Vendor	Major Vendor The Company engages various vendors to purchase commodities for resale and distribute food products to their Company-owned restaurants. Purchases from the Company’s three largest commodity suppliers totaled 96 92 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) purchases for the six months ended June 30, 2023. Purchases from the Company’s largest supplier totaled 19 30	Major Vendor The Company engages various vendors to distribute food products to their Company-owned restaurants. Purchases from the Company’s largest supplier totaled 33 54
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the FASB Accounting ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 17 – Equity for details related to accrued compensation liability being fair valued using Level 1 inputs.	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the FASB Accounting ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 17 – Equity – Warrant and Options Valuation for details related to accrued compensation liability being fair valued using Level 1 inputs.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as Sales, general and administrative expenses in the Unaudited Condensed Consolidated Statements of Operations.	Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as Sales, general and administrative expenses in the Consolidated Statements of Operations.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited)	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires companies to recognize lease liabilities and corresponding right-of-use leased assets on the Balance Sheets and to disclose key information about leasing arrangements. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU No. 2016-02 is effective for annual periods beginning after December 15, 2021, with early adoption permitted. Additionally, in 2018 and 2019, the FASB issued the following Topic 842–related ASUs: ●ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, which clarifies the applicability of Topic 842 to land easements and provides an optional transition practical expedient for existing land easements; ●ASU 2018-10, Codification Improvements to Topic 842, Leases, which makes certain technical corrections to Topic 842; ●ASU 2018-11, Leases (Topic 842): Targeted Improvements, which allows companies to adopt Topic 842 without revising comparative period reporting or disclosures and provides an optional practical expedient to lessors to not separate lease and non-lease components of a contract if certain criteria are met; and ●ASU 2019-01, Leases (Topic 842): Codification Improvements, which provides guidance for certain lessors on determining the fair value of an underlying asset in a lease and on the cash flow statement presentation of lease payments received; ASU No. 2019-01 also clarifies disclosures required in interim periods after adoption of ASU No. 2016-02 in the year of adoption. The Company adopted Topic 842 as of January 1, 2022 and recognized a cumulative-effect adjustment to the opening balance of accumulated deficit of $ 15.0 7.8 22.8 In October 2021, the FASB issued ASU 2021-08 Business Combinations (“Topic 805”): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The ASU requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, “Revenue from Contracts with Customers”, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities were recognized by the acquirer at fair value on the acquisition date. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022, with early adoption permitted. The adoption of this guidance did not have a material impact on the Company’s Unaudited Condensed Consolidated Financial Statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended subsequently by ASUs 2018-19, 2019-04, 2019-05, 2019-10, 2019-11 and 2020-03. The guidance in the ASUs requires that credit losses be reported using an expected losses model rather than the incurred losses model that is currently used. The standard also establishes additional disclosures related to credit risks. This standard is effective for fiscal years beginning after December 15, 2022. The adoption of this guidance on January 1, 2023 did not have a material impact on the Company’s Unaudited Condensed Consolidated Financial Statements and related disclosures.	Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), which requires companies to recognize lease liabilities and corresponding right-of-use leased assets on the Balance Sheets and to disclose key information about leasing arrangements. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU No. 2016-02 is effective for annual periods beginning after December 15, 2021, with early adoption permitted. Additionally, in 2018 and 2019, the FASB issued the following Topic 842–related ASUs: ● ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, which clarifies the applicability of Topic 842 to land easements and provides an optional transition practical expedient for existing land easements; ● ASU 2018-10, Codification Improvements to Topic 842, Leases, which makes certain technical corrections to Topic 842; ● ASU 2018-11, Leases (Topic 842): Targeted Improvements, which allows companies to adopt Topic 842 without revising comparative period reporting or disclosures and provides an optional practical expedient to lessors to not separate lease and non-lease components of a contract if certain criteria are met; and ● ASU 2019-01, Leases (Topic 842): Codification Improvements, which provides guidance for certain lessors on determining the fair value of an underlying asset in a lease and on the cash flow statement presentation of lease payments received; ASU No. 2019-01 also clarifies disclosures required in interim periods after adoption of ASU No. 2016-02 in the year of adoption. The Company adopted Topic 842 as of January 1, 2022 and recognized a cumulative-effect adjustment to the opening balance of accumulated deficit of $ 15,010 7,789 22,799 In October 2021, the FASB issued ASU 2021-08 Business Combinations (“Topic 805”): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The ASU requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, “Revenue from Contracts with Customers”, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities were recognized by the acquirer at fair value on the acquisition date. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022, with early adoption permitted. The adoption of this guidance did not have a material impact on the Company’s Consolidated Financial Statements and related disclosures.
Subsequent Events	Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements, except as disclosed in Note 19 – Subsequent events.	Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements, except as disclosed in Note 18 – Subsequent Events.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Property and Equipment	Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11	Schedule of Estimated Useful Lives of Property and Equipment Furniture and equipment 3 7 Leasehold improvements 1 11
Schedule of Other Intangible Assets Useful Lives	The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3	The useful lives of the Company’s intangible assets are: Schedule of Other Intangible Assets Useful Lives Franchisee agreements 13 Franchise license 10 Trademarks 3 5 Domain name, Customer list and Proprietary recipes 3 7 Non-compete agreements 2 3
Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share	The following securities are excluded from the calculation of weighted average diluted common shares at June 30, 2023 and 2022, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share 2023 2022 June 30, 2023 2022 ‘000 ‘000 Warrants 18,034 17,874 Options 1,013 413 Restricted stock awards 8,001 — Convertible debt 24 27 Total potentially dilutive shares 27,072 18,314	The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2022 and 2021, respectively, because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share December 31, 2022 2021 Warrants 18,033,640 20,284,016 Options 412,500 100,000 Convertible debt 23,559 32,350 Total potentially dilutive shares 18,469,699 20,416,366
Schedule of Earnings per Share, Basic and Diluted	The following table sets forth the computation of basic and dilutive net loss per share attributable to the Company’s stockholders: Schedule of Earnings per Share, Basic and Diluted 2023 2022 2023 2022 Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 (In thousands, except for share count and per share data) Net income / (loss) 190 (1,774 ) (876 ) (3,660 ) Weighted-average shares outstanding: Basic 33,362,887 28,668,116 31,407,362 28,235,052 Effect of potentially dilutive stock options 204,832 — — — Diluted 33,567,719 28,668,116 31,407,362 28,235,052 Net income / (loss) per share: Basic 0.01 (0.06 ) (0.03 ) (0.13 ) Diluted 0.01 (0.06 ) (0.03 ) (0.13 )

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	At June 30, 2023 and December 31, 2022, the Company’s prepaid expenses and other current assets consists of the following: Schedule of Prepaid Expenses and Other Current Assets As of June 30, 2023 December 31, 2022 $’000 $’000 Prepaid expenses 314 89 Preopening expenses — Other receivables 5 228 Prepaid and Other Current Assets 319 317	At December 31, 2022 and 2021, the Company’s prepaid expenses and other current assets consists of the following: Schedule of Prepaid Expenses and Other Current Assets December 31, December 31, 2022 2021 Prepaid expenses $ 89,197 $ 83,975 Preopening expenses — 602 Other receivables 228,242 1,704,751 Prepaid and Other Current Assets $ 317,439 $ 1,789,328

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	As of June 30, 2023 and December 31, 2022, Property and equipment consist of the following: Schedule of Property and Equipment, Net As of June 30, 2023 December 31, 2022 $’000 $’000 Furniture and equipment 1,170 1,266 Vehicles 55 55 Leasehold improvements 1,774 2,062 Construction in process — 5 Property and equipment, gross 2,999 3,388 Less: accumulated depreciation (1,502 ) (1,493 ) Property and equipment, net 1,497 1,895	As of December 31, 2022, and 2021, Property and equipment consist of the following: Schedule of Property and Equipment, Net December 31, December 31, 2022 2021 Furniture and equipment $ 1,266,008 $ 1,397,098 Vehicles 55,000 55,000 Leasehold improvements 2,061,888 1,981,019 Construction in process 5,000 — Property and equipment, gross 3,387,896 3,433,117 Less: accumulated depreciation (1,492,934 ) (1,152,850 ) Property and equipment, net $ 1,894,962 $ 2,280,267

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	A summary of the intangible assets is presented below: Schedule of Intangible Assets Intangible Impairment of Amortization Intangible Intangible Impairment of Amortization Intangible $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 1,526 — (252 ) 1,274 670 — (167 ) 503 Franchise Agreements Muscle Maker Grill 162 — (13 ) 149 136 — (13 ) 123 Trademark SuperFit 38 — (4 ) 34 29 — (4 ) 25 Domain Name SuperFit 106 — (12 ) 94 81 — (12 ) 69 Customer List SuperFit 118 — (14 ) 104 90 — (14 ) 76 Proprietary Recipes SuperFit 135 — (16 ) 119 103 — (16 ) 87 Non-Compete Agreement SuperFit 193 — (43 ) 150 107 — (43 ) 64 Trademark Pokemoto 153 — (17 ) 136 118 — (17 ) 101 Franchisee License Pokemoto 2,599 — (138 ) 2,461 2,322 — (138 ) 2,184 Proprietary Recipes Pokemoto 1,029 — (80 ) 949 867 — (80 ) 787 Non-Compete Agreement Pokemoto 328 — (119 ) 209 88 — (88 ) — 6,387 — (708 ) 5,679 4,611 — (592 ) 4,019	A summary of the intangible assets is presented below: Schedule of Intangible Assets Intangible Assets Intangible Acquisitions Impairment of intangible assets Amortization expense Intangible Acquisitions Impairment of intangible assets Amortization expense Intangible Trademark Muscle Maker Grill $ 669,992 $ — $ (347,110 ) $ (508,551 ) $ 1,525,653 $ — $ (998,347 ) $ — $ 2,524,000 Franchise Agreements 135,659 — — (26,780 ) 162,439 — (141,561 ) (50,278 ) 354,278 Trademark SuperFit 29,080 — — (8,995 ) 38,075 45,000 — (6,925 ) — Domain Name SuperFit 80,778 — — (24,986 ) 105,764 125,000 — (19,236 ) — Customer List SuperFit 90,470 — — (27,985 ) 118,455 140,000 — (21,545 ) — Proprietary Recipes SuperFit 103,396 — — (31,982 ) 135,378 160,000 — (24,622 ) — Non-Compete Agreement SuperFit 106,751 — — (86,588 ) 193,339 260,000 — (66,661 ) — Trademark Pokemoto 117,881 — — (34,981 ) 152,862 175,000 — (22,138 ) — Franchisee License Pokemoto 2,322,125 — — (277,348 ) 2,599,473 2,775,000 — (175,527 ) — Proprietary Recipes Pokemoto 866,614 — — (161,302 ) 1,027,916 1,130,000 — (102,084 ) — Non-Compete Agreement Pokemoto 88,110 — — (240,000 ) 328,110 480,000 — (151,890 ) — $ 4,610,856 $ — $ (347,110 ) $ (1,429,498 ) $ 6,387,464 $ 5,290,000 $ (1,139,908 ) $ (640,906 ) $ 2,878,278
Schedule of Future Amortization Expense	The estimated future amortization expense is as follows: Schedule of Future Amortization Expense Six Months Ended June 30, 2024 2025 2026 2027 2028 Thereafter Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 169 334 — — — — 503 Franchise Agreements Muscle Maker Grill 14 27 27 27 27 1 123 Trademark SuperFit 5 9 9 2 — — 25 Domain Name SuperFit 13 25 25 6 — — 69 Customer List SuperFit 14 28 28 6 — — 76 Proprietary Recipes SuperFit 16 32 32 7 — — 87 Non-Compete Agreement SuperFit 44 20 — — — — 64 Trademark Pokemoto 18 35 35 13 — — 101 Franchisee License Pokemoto 140 278 277 277 277 935 2,184 Proprietary Recipes Pokemoto 81 162 161 161 161 61 787 Non-Compete Agreement Pokemoto — — — — — — — 514 950 594 499 465 997 4,019	The estimated future amortization expense is as follows: Schedule of Future Amortization Expense For the year ended December 31, 2023 2024 2025 2026 2027 Thereafter Total Trademark Muscle Maker Grill $ 334,997 $ 334,996 $ — $ — $ — $ — $ 669,992 Franchise Agreements 26,780 26,853 26,780 26,780 26,780 1,686 135,659 Trademark SuperFit 8,995 9,020 8,995 2,070 — — 29,080 Domain Name SuperFit 24,986 25,055 24,986 5,751 — — 80,778 Customer List SuperFit 27,985 28,061 27,985 6,439 — — 90,470 Proprietary Recipes SuperFit 31,982 32,071 31,982 7,361 — — 103,396 Non-Compete Agreement SuperFit 86,588 20,163 — — — — 106,751 Trademark Pokemoto 34,981 35,077 34,981 12,842 — — 117,881 Franchisee License Pokemoto 277,348 278,108 277,348 277,348 277,348 934,625 2,322,125 Proprietary Recipes Pokemoto 161,303 161,744 161,303 161,303 161,303 59,658 866,614 Non-Compete Agreement Pokemoto 88,110 — — — — — 88,110 Total $ 1,104,055 $ 1,124,702 $ 594,359 $ 499,893 $ 465,430 $ 995,972 $ 4,610,856
Schedule of Goodwill Assets	A summary of the goodwill assets is presented below: Schedule of Goodwill Assets Muscle Maker Grill Pokemoto SuperFit Food Total $’000 $’000 $’000 $’000 Goodwill, net at December 31 2021 570 1,798 258 2,626 Impairment of goodwill — — — — Goodwill, net at June 30, 2022 570 1,798 258 2,626 Goodwill, net at December 31 2022 570 1,798 258 2,626 Goodwill, net 570 1,798 258 2,626 Impairment of goodwill — — — — Goodwill, net at June 30, 2023 570 1,798 258 2,626 Goodwill, net 570 1,798 258 2,626	A summary of the goodwill assets is presented below: Schedule of Goodwill Assets Goodwill Muscle Maker Grill Pokemoto SuperFit Food Total Goodwill, net at January 1, 2021 $ 656,348 $ — $ — $ 656,348 Acquisitions — 1,798,399 258,000 2,056,399 Impairment of goodwill (86,348 ) — — (86,348 ) Goodwill, net at December 31, 2021 $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Goodwill net $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Acquisitions — — — — Impairment of goodwill — — — — Goodwill, net at December 31, 2022 $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399 Goodwill, net $ 570,000 $ 1,798,399 $ 258,000 $ 2,626,399

Accounts Payables and Accrued_2

Accounts Payables and Accrued Expenses (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payables and Accrued Expenses	Accounts payables and accrued expenses consist of the following: Schedule of Accounts Payables and Accrued Expenses June 30, 2023 December 31, 2022 As of June 30, 2023 December 31, 2022 $’000 $’000 Accounts payable 860 1,085 Accrued payroll and bonuses 95 551 Accrued expenses 170 87 Accrued interest expenses 21 — Accrued professional fees 166 185 Accounts payable commodities 39,615 — Sales taxes payable (1) 40 45 Total Accounts Payable and Accrued Expenses 40,967 1,953 (1) See Note 15 – Commitments and contingencies for details related to delinquent sales taxes.	Accounts payables and accrued expenses consist of the following: Schedule of Accounts Payables and Accrued Expenses December 31, December 31, 2022 2021 Accounts payable $ 1,085,143 $ 911,415 Accrued payroll and bonuses 551,129 758,732 Accrued expenses 87,382 226,954 Accrued professional fees 185,000 185,872 Sales taxes payable (1) 44,615 125,550 Total Accounts Payable and Accrued Expenses $ 1,953,269 $ 2,208,523 (1) See Note 15 – Commitments and Contingencies – Taxes for details related to delinquent sales taxes in 2021.

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt	The maturities of notes payable as of June 30, 2023, are as follows: Schedule of Debt Principal Amount $’000 2023 3,727 Remainder of fiscal year 3,727 2024 105 2025 580 2026 — 12/31/2026 — Thereafter — Total debt 4,412	The maturities of notes payable as of December 31, 2022, are as follows: Schedule of Debt Principal Repayments due as of Amount 12/31/2023 $ 222,356 12/31/2024 137,159 12/31/2025 79,315 12/31/2026 542,348 Total debt $ 981,178

Leases (Tables)

Leases (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Schedule of Operating Lease Assets and Liabilities	The assets and liabilities related to the Company’s leases were as follows: Schedule of Operating Lease Assets and Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Assets Right to use asset 2,059 2,433 Liabilities Operating leases – current 511 560 Operating leases – non-current 1,673 2,019 Total lease liabilities 2,184 2,579	As of December 31, 2022, assets and liabilities related to the Company’s leases were as follows: Schedule of Operating Lease Assets and Liabilities December 31, 2022 Assets Right to use asset $ 2,432,894 Liabilities Operating leases – current $ 560,444 Operating leases – non-current 2,018,851 Total lease liabilities $ 2,579,295
Schedule of Operating Lease Liability Maturity	The table below presents the future minimum lease payments under the noncancellable operating leases as of June 30, 2023: Schedule of Operating Lease Liability Maturity Operating Leases $’000 Fiscal Year: 2023 378 Remainder of fiscal year 378 2024 706 2025 556 2026 386 2027 300 2028 222 Thereafter 367 Total lease payments 2,915 Less imputed interest (731 ) Present value of lease liabilities 2,184	As of December 31, 2022, the Company’s lease liabilities mature as follows: Schedule of Operating Lease Liability Maturity Operating Leases Fiscal Year: 2023 $ 833,562 2024 769,663 2025 621,298 2026 413,364 2027 248,123 Thereafter 567,519 Total lease payments $ 3,453,529 Less imputed interest (874,234 ) Present value of lease liabilities $ 2,579,295
Schedule of Lease Term and Discount Rate	The Company’s lease term and discount rates were as follows: Schedule of Lease Term and Discount Rate As of June 30, 2023 Weighted-average remaining lease term (in years) Operating leases 4.89 Weighted-average discount rate Operating leases 12.0 %	The Company’s lease term and discount rates were as follows: Schedule of Lease Term and Discount Rate December 31, 2022 Weighted-average remaining lease term (in years) Operating leases 4.92 Weighted-average discount rate Operating leases 12 %

Deferred Revenue (Tables)

Deferred Revenue (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Deferred Revenue	The Company’s deferred revenue consists of the following: Schedule of Deferred Revenue As of June 30, 2023 December 31, 2022 $’000 $’000 Deferred revenues, net 1,388 1,371 Less: deferred revenue, current (93 ) (95 ) Deferred revenues, non-current 1,295 1,276	At December 31, 2022 and 2021, deferred revenue consists of the following: Schedule of Deferred Revenue December 31, December 31, 2022 2021 Deferred revenues, net $ 1,371,170 $ 1,063,373 Less: deferred revenue, current (95,392 ) (49,728 ) Deferred revenues, non-current $ 1,275,778 $ 1,013,645

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following: Schedule of Other Current Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Gift card liability 13 25 Co-op advertising fund liability 99 79 Marketing development brand liability 55 35 Advertising fund liability 37 43 Other current liabilities 204 182	Other current liabilities consist of the following: Schedule of Other Current Liabilities December 31, December 31, 2022 2021 Gift card liability $ 25,432 $ 27,633 Co-op advertising fund liability 77,811 126,564 Marketing development brand liability 35,424 14,330 Advertising fund liability 42,948 117,561 Other current liabilities $ 181,615 $ 286,088

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of June 30, 2023 and December 31, 2022 are presented below: Schedule of Deferred Tax Assets and Liabilities As of June 30, 2023 December 31, 2022 $’000 $’000 Deferred tax assets: Net operating loss carryforwards 10,690 10,615 Receivable allowance 7 5 Stock-based compensation 17 15 Intangible assets 386 314 Right to use asset 471 — Deferred rent — Other carryforwards 279 Deferred revenues 267 204 Leases — 32 Gross deferred tax asset 11,838 11,185 Deferred tax liabilities: Property and equipment (163 ) (160 ) Right to use liability (442 ) — Gross deferred tax liabilities (605 ) (160 ) Net deferred tax assets 11,233 11,025 Valuation allowance (11,233 ) (11,025 ) Net deferred tax asset, net of valuation allowance — —	The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2022 and 2021 are presented below: Schedule of Deferred Tax Assets and Liabilities 2022 2021 For the Years Ended December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 10,614,916 $ 10,345,422 Receivable allowance 5,057 18,885 Stock-based compensation 14,825 — Intangible assets 313,546 662,357 Property and equipment — — Deferred rent — 12,935 Other carryforwards 279 — Deferred revenues 204,473 177,191 Leases 31,638 — Gross deferred tax asset 11,184,734 11,216,790 Deferred tax liabilities: Property and equipment (159,762 ) (447,944 ) Gross deferred tax liabilities (159,762 ) (447,944 ) Net deferred tax assets 11,024,972 10,768,846 Valuation allowance (11,024,972 ) (10,768,846 ) Net deferred tax asset, net of valuation allowance $ — $ —
Schedule of Income Tax Expense	The income tax expense for the periods shown consist of the following: Schedule of Income Tax Expense As of June 30, 2023 December 31, 2022 $’000 $’000 Federal: Current — — Deferred — — State and local: Current 6 25 Deferred — — Federal, State and local, tax expense 6 25 Change in valuation allowance — — Income tax expense 6 25	The income tax expense for the periods shown consist of the following: Schedule of Income Tax Expense 2022 2021 For the Years Ended December 31, 2022 2021 Federal: Current $ — $ — Deferred — — State and local: Current 24,771 6,033 Deferred — — Federal, State and local, tax expense 24,771 6,033 Change in valuation allowance — — Income tax expense $ 24,771 $ 6,033
Schedule of Reconciliation of Statutory Federal Income Tax Rate	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: Schedule of Reconciliation of Statutory Federal Income Tax Rate As of June 30, 2023 December 31, 2022 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact (0.6 )% (0.5 )% Permanent differences (4.7 )% (0.1 )% PPP loan forgiveness — % 0.4 % Return to provision adjustments — % 3.3 % Deferred tax asset true up- State — % (14.5 )% Deferred tax asset true up- Federal — % (6.8 )% Other 0.1 % — % Change in valuation allowance (20.1 )% (3.3 )% Effective income tax rate (4.3 )% (0.5 )%	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: Schedule of Reconciliation of Statutory Federal Income Tax Rate 2022 2021 For the Years Ended December 31, 2022 2021 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact (0.5 )% 7.0 % Permanent differences (0.1 )% (0.0 )% PPP loan forgiveness 0.4 % — Return to provision adjustments 3.3 % — Deferred tax asset true up- State (14.5 )% — Deferred tax asset true up- Federal (6.8 )% — Other — (1.7 )% Change in valuation allowance (3.3 )% (26.3 )% Effective income tax rate (0.5 )% 0.0 %

Reportable Operating Segments (

Reportable Operating Segments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Summary of Operating Segments	The following table sets forth the results of operations for the relevant segments for the three and six months ended June 30, 2023: Summary of Operating Segments For the Three Months Ended June 30, 2023 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Commodity sales — 157,559 — 157,559 Company restaurant sales, net of discounts 2,487 — — 2,487 Franchise royalties and fees 238 — — 238 Franchise advertising fund contributions 20 — — 20 Other revenues 13 — — 13 Total revenues 2,758 157,559 — 160,317 Operating Costs and Expenses: Commodity operating expenses: Commodity cost — 153,240 — 153,240 Labor — 852 — 852 Other commodity operating expenses — 485 — 485 Total commodity operating expenses — 154,577 — 154,577 Restaurant operating expenses: Food and beverage costs 867 — — 867 Labor 956 — — 956 Rent 290 — — 290 Other restaurant operating expenses 551 — — 551 Total restaurant operating expenses 2,664 — — 2,664 Depreciation and amortization expenses 153 — 288 441 Franchise advertising fund expenses 20 — — 20 Pre-opening expenses — — — — Post-closing expenses 19 — — 19 Stock-based consulting expenses — — 1,068 1,068 Sales, general and administrative expenses 88 301 1,499 1,888 Total costs and expenses 2,944 154,878 2,855 160,677 (Loss) / income from operations (186 ) 2,681 (2,855 ) (360 ) Other Income / (Expense): Other income — — 251 251 Interest expense, net (1 ) (20 ) (1 ) (22 ) Change in fair value of accrued compensation — — 324 324 Total other income / (expense), net (1 ) (20 ) 574 553 (Loss) / Income Before Income Tax (187 ) 2,661 (2,281 ) 193 Income tax 1 — 2 3 Net (loss) / income (188 ) 2,661 (2,283 ) 190 Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) For the Six Months Ended June 30, 2023 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Commodity sales — 367,925 — 367,925 Company restaurant sales, net of discounts 4,788 — — 4,788 Franchise royalties and fees 522 — — 522 Franchise advertising fund contributions 36 — — 36 Other revenues 13 — — 13 Total revenues 5,359 367,925 — 373,284 Operating Costs and Expenses: Commodity operating expenses: Commodity cost — 358,295 — 358,295 Labor — 1,472 — 1,472 Other commodity operating expenses — 639 — 639 Total commodity operating expenses — 360,406 — 360,406 Restaurant operating expenses: Food and beverage costs 1,706 — — 1,706 Labor 1,836 — — 1,836 Rent 564 — — 564 Other restaurant operating expenses 1,023 — — 1,023 Total restaurant operating expenses 5,129 — — 5,129 Depreciation and amortization expenses 469 — 605 1,074 Franchise advertising fund expenses 36 — — 36 Pre-opening expenses 36 — — 36 Post-closing expenses 112 — 1 113 Stock-based consulting expenses — — 4,427 4,427 Sales, general and administrative expenses 171 587 3,272 4,030 Total costs and expenses 5,953 360,993 8,305 375,251 (Loss) / income from operations (594 ) 6,932 (8,305 ) (1,967 ) Other Income: Other income — — 251 251 Interest income / (expense), net 2 (21 ) — (19 ) Change in fair value of accrued compensation — — 865 865 Total other income, net 2 (21 ) 1,116 1,097 (Loss) / Income Before Income Tax (592 ) 6,911 (7,189 ) (870 ) Income tax 2 — 4 6 Net (loss) / income (594 ) 6,911 (7,193 ) (876 ) Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) The following table sets forth the results of operations for the relevant segments for the three and six months ended June 30, 2022: For the Three Months Ended June 30, 2022 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Company restaurant sales, net of discounts 2,751 — — 2,751 Franchise royalties and fees 70 — 93 163 Franchise advertising fund contributions — — 16 16 Total revenues 2,821 — 109 2,930 Operating Costs and Expenses: Restaurant operating expenses: Food and beverage costs 1,137 — (20 ) 1,117 Labor 903 — — 903 Rent 327 — — 327 Other restaurant operating expenses 688 — — 688 Total restaurant operating expenses 3,055 — (20 ) 3,035 Depreciation and amortization expenses 124 — 365 489 Franchise advertising fund expenses — — 16 16 Sales, general and administrative expenses 30 — 1,097 1,127 Total costs and expenses 3,209 — 1,458 4,667 Loss from operations (388 ) — (1,349 ) (1,737 ) Other Income / (Expense): Other income / (expense) 10 — (25 ) (15 ) Interest expense, net (5 ) — (5 ) (10 ) Total other income / (expense), net 5 — (30 ) (25 ) Loss Before Income Tax (383 ) — (1,379 ) (1,762 ) Income tax — — 12 12 Net loss (383 ) — (1,391 ) (1,774 ) Muscle Maker, Inc. Notes to the Condensed Consolidated Financial Statements (Unaudited) For the Six Months Ended June 30, 2022 Restaurant division Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Revenues: Company restaurant sales, net of discounts 5,445 — — 5,445 Franchise royalties and fees 132 — 239 371 Franchise advertising fund contributions — — 34 34 Total revenues 5,577 — 273 5,850 Operating Costs and Expenses: Restaurant operating expenses: Food and beverage costs 2,145 — (2 ) 2,143 Labor 1,976 — — 1,976 Rent 667 — — 667 Other restaurant operating expenses 1,338 — — 1,338 Total restaurant operating expenses 6,126 — (2 ) 6,124 Depreciation and amortization expenses 243 — 722 965 Franchise advertising fund expenses — — 34 34 Sales, general and administrative expenses 287 — 2,164 2,451 Total costs and expenses 6,656 — 2,918 9,574 Loss from operations (1,079 ) — (2,645 ) (3,724 ) Other Income: Other income / (expense) 12 — (46 ) (34 ) Interest expense, net (2 ) — (26 ) (28 ) Gain on debt extinguishment 140 — — 140 Total other income, net 150 — (72 ) 78 Loss Before Income Tax (929 ) — (2,717 ) (3,646 ) Income tax — — 14 14 Net loss (929 ) — (2,731 ) (3,660 )	The following table sets forth the results of operations for the relevant segments for the years ended December 31, 2022 and 2021: Summary of Operating Segments December, 31, December, 31, 2022 2021 Revenues Muscle Maker Grill Division $ 4,443,177 $ 5,530,803 Pokemoto Division 4,952,959 2,685,498 Non-Traditional (Hybrid) Division 383,270 665,884 SuperFit Foods Division 1,333,367 1,467,451 Sadot Division 150,585,644 — Revenues $ 161,698,417 $ 10,349,636 Operating Loss Muscle Maker Grill Division $ (938,261 ) $ (493,635 ) Pokemoto Division 92,884 632,929 Non-Traditional (Hybrid) Division (328,577 ) (1,009,774 ) SuperFit Division 37,885 192,789 Sadot Division 4,548,440 — Corporate and unallocated sales, general and administrative expenses (a) (6,149,801 ) (8,088,682 ) Stock-based consulting expenses (3,601,987 ) — Unallocated operating other income/ (expense) (b) (1,777,733 ) (680,921 ) Operating Loss $ (8,117,150 ) $ (9,447,294 ) Other income/ (expense) 44,944 (9,097 ) Interest expense, net (6,730 ) (69,514 ) Change in fair value of accrued compensation — 127,500 Gain on debt extinguishment 141,279 1,228,308 Loss before income taxes $ (7,937,657 ) $ (8,170,097 ) (a) Includes charges related to corporate expense that the Company does not allocate to the respective divisions. For the years ended December 31, 2022 and 2021, the largest portion of this expense related to corporate payroll, benefits and other compensation expenses of $ 3,682,605 3,198,844 1,010,866 3,707,773 (b) Includes charges related to the Impairment of intangible assets and goodwill, related to Muscle Maker Grill intangible assets and goodwill, amortization of intangible asset, corporate depreciation of fixed assets, Preopening expenses and Post-closing expenses.

Equity (Tables)

Equity (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Summary of Activity Related Restricted Stock Awards	Summary of Activity Related Restricted Stock Awards Total RSA’s Weighted-average $ Outstanding at December 31, 2022 — — Granted 8,855,452 1.25 Forfeited — — Vested (854,714 ) 1.25 Outstanding at June 30, 2023 8,000,738 1.25
Schedule of Option Activity	A summary of option activity is presented below: Schedule of Option Activity Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2021 5.00 100,000 1.91 — Granted 0.41 312,500 5.21 12 Exercised — — N/A — Forfeited — — N/A — Outstanding, June 30, 2022 1.52 412,500 4.29 — Expected to vest, June 30, 2022 0.41 296,875 5.21 — Exercisable and vested, June 30, 2022 4.38 115,625 1.93 — Outstanding, December 31, 2022 1.52 412,500 3.53 156 Granted 1.51 600,000 5.92 — Exercised — — N/A — Forfeited — — N/A — Outstanding, June 30, 2023 1.51 1,012,500 4.75 244 Expected to vest, June 30, 2023 1.17 776,857 5.30 195 Exercisable and vested, June 30, 2023 2.64 235,643 2.92 59	A summary of option activity during the years ended December 31, 2022 and 2021 is presented below: Schedule of Option Activity Number of Weighted-average Weighted-average remaining options exercise price life (in years) Outstanding, January 1, 2021 300,000 $ 3.33 1.10 Issued — — Exercised — — Forfeited (200,000 ) 2.50 Outstanding, December 31, 2021 100,000 $ 5.00 1.92 Issued 337,500 0.41 4.40 Exercised — — Forfeited (25,000 ) 0.41 Outstanding, December 31, 2022 412,500 $ 1.52 3.56 Exercisable, December 31, 2022 144,375 $ 3.59 1.98
Schedule of Valuation Assumptions	The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Schedule of Valuation Assumptions Six Months Ended Risk free interest rate 3.54 4.93 % Expected term (years) 5.63 Expected volatility 53.99 69.02 % Expected dividends —	The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Schedule of Valuation Assumptions For the Year Ended December 31,2022 Risk free interest rate 1.53 4.33 % Expected term (years) 5 Expected volatility 59.10 156.87 % Expected dividends —
Schedule of Warrants Activity	A summary of warrants activity during the six months ended June 30, 2023 and 2022 is presented below: Schedule of Warrants Activity Number of Weighted-average Weighted-average $ Outstanding, December 31, 2021 20,284,016 1.66 3.99 Granted — — N/A Exercised (2,410,110 ) — N/A Forfeited — — N/A Outstanding, June 30, 2022 17,873,906 1.89 4.03 Exercisable, June 30, 2022 17,873,906 1.89 4.03 Outstanding, December 31, 2022 18,033,640 1.93 3.51 Granted — — N/A Exercised — — N/A Forfeited — — N/A Outstanding, June 30, 2023 18,033,640 1.93 3.01 Exercisable, June 30, 2023 18,033,640 1.93 3.01	A summary of warrants activity during the years ended December 31, 2022 and 2021 is presented below: Schedule of Warrants Activity Weighted-average Weighted-average Number of exercise remaining life Warrants price (in years) Outstanding, January 1, 2021 2,582,857 $ 4.08 3.3 Issued 21,869,064 0.46 Exercised (4,075,337 ) 0.01 Forfeited (92,568 ) 19.99 Outstanding, December 31, 2021 20,284,016 $ 1.66 4.0 Issued 597,819 2.01 Exercised (2,848,195 ) 0.01 Forfeited — — Outstanding, December 31, 2022 18,033,640 $ 1.93 3.5 Exercisable, December 31, 2022 18,033,640 $ 1.93 3.5
Schedule of Activity Related to Restricted Common Stock		Schedule of Activity Related to Restricted Common Stock Weighted-average grant date Total fair value Outstanding at January 1, 2021 1,200 $ 65.33 Granted 221,783 2.87 Forfeited — — Vested (222,983 ) 3.21 Outstanding at December 31, 2021 — — Granted 20,000 0.54 Forfeited — — Vested (20,000 ) 0.54 Outstanding at December 31, 2022 — $ —

Business Organization and Nat_2

Business Organization and Nature of Operations (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 5,090,000		$ 5,090,000		$ 9,898,420	$ 15,766,703
Working capital deficit	7,700,000		7,700,000		4,032,888
Accumulated Deficit	80,231,000		80,231,000		79,355,064	71,369,837
Pre tax net loss	193,000	$ (1,762,000)	(870,000)	$ (3,646,000)	(7,937,657)	(8,170,097)
Pre tax net loss	$ (193,000)	$ 1,762,000	870,000	3,646,000	7,937,657	8,170,097
Net Cash Used in Operating Activities			$ 4,214,000	$ 1,905,000	$ 198,629	$ 6,392,711

Schedule of Estimated Useful Li

Schedule of Estimated Useful Lives of Property and Equipment (Details)	Jun. 30, 2023	Dec. 31, 2022
Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years	3 years
Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years	7 years
Leaseholds and Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	1 year	1 year
Leaseholds and Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	11 years	11 years

Schedule of Other Intangible As

Schedule of Other Intangible Assets Useful Lives (Details)	Jun. 30, 2023	Dec. 31, 2022
Minimum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	2 years	2 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	13 years	13 years
Franchisee Agreements [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	13 years	13 years
Franchise License [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	10 years	10 years
Trademarks [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	3 years	3 years
Trademarks [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	5 years	5 years
Domain Name, Customer List and Proprietary Recipes [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	3 years	3 years
Domain Name, Customer List and Proprietary Recipes [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	7 years	7 years
Noncompete Agreements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	2 years	2 years
Noncompete Agreements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Other intangible assets useful lives	3 years	3 years

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	27,072,000	18,314,000	18,469,699	20,416,366
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	18,034,000	17,874,000	18,033,640	20,284,016
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,013,000	413,000	412,500	100,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	8,001,000
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	24,000	27,000	23,559	32,350

Schedule of Earnings per Share,

Schedule of Earnings per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Net income / (loss)	$ 190,000	$ (1,066,000)	$ (1,774,000)	$ (1,886,000)	$ (876,000)	$ (3,660,000)	$ (7,962,428)	$ (8,176,130)
Basic	33,362,887		28,668,116		31,407,362	28,235,052	28,558,586	16,467,393
Effect of potentially dilutive stock options	204,832
Diluted	33,567,719		28,668,116		31,407,362	28,235,052	28,558,586	16,467,393
Basic	$ 0.01		$ (0.06)		$ (0.03)	$ (0.13)	$ (0.28)	$ (0.50)
Diluted	$ 0.01		$ (0.06)		$ (0.03)	$ (0.13)	$ (0.28)	$ (0.50)

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	May 16, 2023	Jan. 02, 2022
Product Information [Line Items]
Cash equivalents, at carrying value	$ 0		$ 0		$ 0	$ 0
Deposit on farmland	8,802,000		8,802,000		4,914,191
Other revenues	160,317,000	$ 2,930,000	373,284,000	$ 5,850,000	161,698,417	10,349,636
Stock based consulting expense	1,068,000		4,427,000		3,601,987
Advertising expense	32,000	800	100,000	100,000	346,932	244,186
Cumulative effect accumulated deficit	(80,231,000)		(80,231,000)		(79,355,064)	$ (71,369,837)
Accounting Standards Update 2016-02 [Member]
Product Information [Line Items]
Cumulative effect accumulated deficit	$ 22,800		$ 22,800		$ 22,799			$ 15,010
Additional cumulative effect accumulated deficit		7,789
Supplier Concentration Risk [Member] | Cost of Goods and Service, Product and Service Benchmark [Member] | Three Supplier [Member]
Product Information [Line Items]
Concentration risk, percentage	96%		19%
Supplier Concentration Risk [Member] | Cost of Goods and Service, Product and Service Benchmark [Member] | Four Supplier [Member]
Product Information [Line Items]
Concentration risk, percentage	92%		30%
Supplier Concentration Risk [Member] | Cost of Goods and Service, Product and Service Benchmark [Member] | Supplier [Member]
Product Information [Line Items]
Concentration risk, percentage					33%	54%
Operating Expense [Member]
Product Information [Line Items]
Advertising expense	$ 76,000	100,000	$ 100,000	200,000	$ 178,358	$ 107,122
General and Administrative Expense [Member]
Product Information [Line Items]
Advertising expense					168,574	137,054
Commodity Sales [Member]
Product Information [Line Items]
Other revenues	157,559,000		367,925,000		150,585,644
Company Restaurant Net Sales [Member]
Product Information [Line Items]
Other revenues	2,487,000	2,751,000	4,788,000	5,445,000	10,300,394	9,320,920
Royalty [Member]
Product Information [Line Items]
Other revenues	200,000	100,000	300,000	200,000	485,316	434,849
Franchise Fees [Member]
Product Information [Line Items]
Other revenues	23,000	15,300	100,000	100,000	117,205	263,215
Rebates [Member]
Product Information [Line Items]
Other revenues	30,000	26,200	100,000	100,000	124,333	80,117
Franchise Advertising Fund Contributions [Member]
Product Information [Line Items]
Other revenues	20,000	16,200	36,000	34,300	80,536	188,539
Other Revenue [Member]
Product Information [Line Items]
Other revenues	$ 13,000		$ 13,000		$ 4,989	$ 61,996
Sadot LLC [Member]
Product Information [Line Items]
Equity method investment ownership percentage	80%		80%		80%
Sadot Agri-Foods [Member] | Sadot Enterprises Limited & Sadot Zambia [Member]
Product Information [Line Items]
Equity method investment ownership percentage							70%
Ownership percentage							$ 3,500,000
Sadot Agri-Foods [Member] | Call Option [Member]
Product Information [Line Items]
Option Contract, Settlement, Cash, Amount							$ 8,500,000
Cropit Farming Limited & Cropit [Member] | Sadot Enterprises Limited & Sadot Zambia [Member]
Product Information [Line Items]
Equity method investment ownership percentage							30%

Loans Receivable (Details Narra

Loans Receivable (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Loan receivable	$ 0	$ 0
Reserves for uncollectible loans	$ 0	$ 0	$ 71,184

Schedule of Prepaid Expenses an

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 314,000	$ 89,197	$ 83,975
Preopening expenses			602
Other receivables	5,000	228,242	1,704,751
Prepaid and Other Current Assets	$ 319,000	$ 317,439	$ 1,789,328

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other receivable	$ 5,000	$ 228,242	$ 1,704,751

Deposit on Farmland (Details Na

Deposit on Farmland (Details Narrative) - USD ($)	May 16, 2023	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Resale Agreement Counterparty [Line Items]
Deposits assets		$ 8,802,000	$ 4,914,191
Increase (decrease) in deposit assets		$ 3,900,000
Sadot Agri-Foods [Member] | Sadot Enterprises Limited & Sadot Zambia [Member]
Resale Agreement Counterparty [Line Items]
Ownership percentage (in percent)	70%
Escrow deposit	$ 3,500,000
Sadot Enterprises Limited & Sadot Zambia [Member] | Agricultural Land, Mkushi Farm Block of Zambia's Region II Agricultural Zone [Member]
Resale Agreement Counterparty [Line Items]
Ownership percentage (in percent)	100%
Zamproagro Limited ZPG and Cropit Farming Limited [Member] | Call Option [Member] | Sadot Agri-Foods [Member]
Resale Agreement Counterparty [Line Items]
Option contract, term	1 year
Option contract, land area (in percent)	70%
Cropit Farming Limited & Cropit [Member] | Call Option [Member] | Sadot Agri-Foods [Member]
Resale Agreement Counterparty [Line Items]
Option contract, land are retained (in percent)	30%

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Furniture and equipment	$ 1,170,000	$ 1,266,008	$ 1,397,098
Vehicles	55,000	55,000	55,000
Leasehold improvements	1,774,000	2,061,888	1,981,019
Construction in process		5,000
Property and equipment, gross	2,999,000	3,387,896	3,433,117
Less: accumulated depreciation	(1,502,000)	(1,492,934)	(1,152,850)
Property and equipment, net	$ 1,497,000	$ 1,894,962	$ 2,280,267

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 200,000	$ 100,000		$ 300,000	$ 585,550	$ 565,599
Property, plant and equipment, disposals	500,000	36,700	$ 500,000	400,000	519,563	347,658
Gain (loss) on disposition of property plant equipment					274,098	193,405
Closed Locations and Future Locations [Member]
Property, Plant and Equipment [Line Items]
Gain (loss) on disposition of property plant equipment	$ 100,000	$ 26,900	$ 100,000	$ 300,000
Property and Equipment [Member]
Property, Plant and Equipment [Line Items]
Accumulated depreciation, depletion and amortization, property, plant, and equipment					$ 245,465	$ 154,253

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			$ 4,610,856	$ 6,387,464	$ 6,387,464	$ 2,878,278
Impairment of intangible assets					347,110	1,139,908
Amortization expense	$ (300,000)	$ (400,000)	(592,000)	(708,000)	(1,429,498)	(640,906)
Intangible assets, net, beginning balance	4,019,000	5,679,000	4,019,000	5,679,000	4,610,856	6,387,464
Impairment of intangible assets					(347,110)	(1,139,908)
Impairment of intangible assets						5,290,000
Trademark Muscle Maker Grill [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			669,992	1,525,653	1,525,653	2,524,000
Impairment of intangible assets					(347,110)	(998,347)
Amortization expense			(167,000)	(252,000)	(508,551)
Intangible assets, net, beginning balance	503,000	1,274,000	503,000	1,274,000	669,992	1,525,653
Impairment of intangible assets					347,110	998,347
Impairment of intangible assets
Franchise Agreements [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			135,659	162,439	162,439	354,278
Impairment of intangible assets						(141,561)
Amortization expense			(13,000)	(13,000)	(26,780)	(50,278)
Intangible assets, net, beginning balance	123,000	149,000	123,000	149,000	135,659	162,439
Impairment of intangible assets						141,561
Impairment of intangible assets
Trademark SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			29,080	38,075	38,075
Impairment of intangible assets
Amortization expense			(4,000)	(4,000)	(8,995)	(6,925)
Intangible assets, net, beginning balance	25,000	34,000	25,000	34,000	29,080	38,075
Impairment of intangible assets
Impairment of intangible assets						45,000
Domain Name SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			80,778	105,764	105,764
Impairment of intangible assets
Amortization expense			(12,000)	(12,000)	(24,986)	(19,236)
Intangible assets, net, beginning balance	69,000	94,000	69,000	94,000	80,778	105,764
Impairment of intangible assets
Impairment of intangible assets						125,000
Customer List SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			90,470	118,455	118,455
Impairment of intangible assets
Amortization expense			(14,000)	(14,000)	(27,985)	(21,545)
Intangible assets, net, beginning balance	76,000	104,000	76,000	104,000	90,470	118,455
Impairment of intangible assets
Impairment of intangible assets						140,000
Proprietary Recipes SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			103,396	135,378	135,378
Impairment of intangible assets
Amortization expense			(16,000)	(16,000)	(31,982)	(24,622)
Intangible assets, net, beginning balance	87,000	119,000	87,000	119,000	103,396	135,378
Impairment of intangible assets
Impairment of intangible assets						160,000
Non-Compete Agreement SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			106,751	193,339	193,339
Impairment of intangible assets
Amortization expense			(43,000)	(43,000)	(86,588)	(66,661)
Intangible assets, net, beginning balance	64,000	150,000	64,000	150,000	106,751	193,339
Impairment of intangible assets
Impairment of intangible assets						260,000
Trademark Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			117,881	152,862	152,862
Impairment of intangible assets
Amortization expense			(17,000)	(17,000)	(34,981)	(22,138)
Intangible assets, net, beginning balance	101,000	136,000	101,000	136,000	117,881	152,862
Impairment of intangible assets
Impairment of intangible assets						175,000
Franchisee License Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			2,322,125	2,599,473	2,599,473
Impairment of intangible assets
Amortization expense			(138,000)	(138,000)	(277,348)	(175,527)
Intangible assets, net, beginning balance	2,184,000	2,461,000	2,184,000	2,461,000	2,322,125	2,599,473
Impairment of intangible assets
Impairment of intangible assets						2,775,000
Proprietary Recipes Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			866,614	1,029,000	1,029,000
Impairment of intangible assets
Amortization expense			(80,000)	(80,000)	(161,302)	(102,084)
Intangible assets, net, beginning balance	787,000	949,000	787,000	949,000	866,614	1,029,000
Impairment of intangible assets
Impairment of intangible assets						1,130,000
Non-Compete Agreement Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance			88,110	328,110	328,110
Impairment of intangible assets
Amortization expense			(88,000)	(119,000)	(240,000)	(151,890)
Intangible assets, net, beginning balance		$ 209,000		209,000	88,110	328,110
Impairment of intangible assets
Impairment of intangible assets						$ 480,000

Schedule of Future Amortization

Schedule of Future Amortization Expense (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Indefinite-Lived Intangible Assets [Line Items]
2023	$ 514,000	$ 1,104,055
2024	950,000	1,124,702
2025	594,000	594,359
2026	499,000	499,893
2027	465,000	465,430
Thereafter	997,000	995,972
Total	4,019,000	4,610,856
Trademark Muscle Maker Grill [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	169,000	334,997
2024	334,000	334,996
2025
2026
2027
Thereafter
Total	503,000	669,992
Franchise Agreements Muscle Maker Grill [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	14,000
2024	27,000
2025	27,000
2026	27,000
2027	27,000
Thereafter	1,000
Total	123,000
Trademark SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	5,000	8,995
2024	9,000	9,020
2025	9,000	8,995
2026	2,000	2,070
2027
Thereafter
Total	25,000	29,080
Domain Name SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	13,000	24,986
2024	25,000	25,055
2025	25,000	24,986
2026	6,000	5,751
2027
Thereafter
Total	69,000	80,778
Customer List SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	14,000	27,985
2024	28,000	28,061
2025	28,000	27,985
2026	6,000	6,439
2027
Thereafter
Total	76,000	90,470
Proprietary Recipes SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	16,000	31,982
2024	32,000	32,071
2025	32,000	31,982
2026	7,000	7,361
2027
Thereafter
Total	87,000	103,396
Non-Compete Agreement SuperFit [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	44,000	86,588
2024	20,000	20,163
2025
2026
2027
Thereafter
Total	64,000	106,751
Trademark Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	18,000	34,981
2024	35,000	35,077
2025	35,000	34,981
2026	13,000	12,842
2027
Thereafter
Total	101,000	117,881
Franchisee License Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	140,000	277,348
2024	278,000	278,108
2025	277,000	277,348
2026	277,000	277,348
2027	277,000	277,348
Thereafter	935,000	934,625
Total	2,184,000	2,322,125
Proprietary Recipes Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023	81,000	161,303
2024	162,000	161,744
2025	161,000	161,303
2026	161,000
2027	161,000	161,303
Thereafter	61,000	59,658
Total	787,000	866,614
Non-Compete Agreement Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023		88,110
2024
2025
2026
2027
Thereafter
Total		88,110
Franchise Agreements [Member]
Indefinite-Lived Intangible Assets [Line Items]
2023		26,780
2024		26,853
2025		26,780
2026		26,780
2027		26,780
Thereafter		1,686
Total		$ 135,659

Schedule of Goodwill Assets (De

Schedule of Goodwill Assets (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Indefinite-Lived Intangible Assets [Line Items]
Goodwill net	$ 2,626,399	$ 2,626,399	$ 2,626,399	$ 656,348
Impairment of goodwill				(86,348)
Goodwill, net	2,626,000	2,626,000	2,626,399	2,626,399
Acquisitions				2,056,399
Muscle Maker Grill [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill net	570,000	570,000	570,000	656,348
Impairment of goodwill				(86,348)
Goodwill, net	570,000	570,000	570,000	570,000
Acquisitions
Pokemoto [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill net	1,798,399	1,798,399	1,798,399
Impairment of goodwill
Goodwill, net	1,798,000	1,798,000	1,798,399	1,798,399
Acquisitions				1,798,399
Super Fit Food [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill net	258,000	258,000	258,000
Impairment of goodwill
Goodwill, net	$ 258,000	$ 258,000	258,000	258,000
Acquisitions				$ 258,000

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 300,000	$ 400,000	$ 592,000	$ 708,000	$ 1,429,498	$ 640,906
Impairment of intangible assets finite lived					347,110	1,139,908
Goodwill impairment charge						$ 86,348
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
other intangible assets useful lives	2 years		2 years		2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
other intangible assets useful lives	13 years		13 years		13 years

Schedule of Accounts Payables a

Schedule of Accounts Payables and Accrued Expenses (Details) - USD ($)	Jun. 30, 2023		Dec. 31, 2022		Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 860,000		$ 1,085,143		$ 911,415
Accrued payroll and bonuses	95,000		551,129		758,732
Accrued expenses	170,000		87,382		226,954
Accrued interest expenses	21,000
Accrued professional fees	166,000		185,000		185,872
Accounts payable commodities	39,615,000
Sales taxes payable	40,000	[1]	44,615	[1],[2]	125,550	[2]
Total Accounts Payable and Accrued Expenses	$ 40,967,000		$ 1,953,269		$ 2,208,523
[1]See Note 15 – Commitments and contingencies for details related to delinquent sales taxes.[2]See Note 15 – Commitments and Contingencies – Taxes for details related to delinquent sales taxes in 2021.

Accrued Stock-Based Consultin_2

Accrued Stock-Based Consulting Expenses Due to Related Party (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock based consulting expenses			$ 0
Stock based consulting expenses	$ 1,068,000		$ 4,427,000		$ 3,601,987
Sadot LLC [Member]
Equity method investment ownership percentage	80%		80%		80%

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Remainder of fiscal year	$ 3,727,000
Year one	105,000	$ 222,356
Year two	580,000	137,159
Year three		79,315
Year four		542,348
Thereafter
Total debt	$ 4,412,000	$ 981,178

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 21, 2021

May 09, 2020

Oct. 10, 2019

Apr. 11, 2018

Jun. 30, 2023

Jun. 30, 2022

Jun. 30, 2023

Jun. 30, 2022

Dec. 31, 2022

Dec. 31, 2021

Apr. 28, 2023

Apr. 06, 2018

Debt Instrument [Line Items]

Line of credit

$ 4,412,000

$ 4,412,000

$ 981,178

Convertible notes payable

$ 100,000

Convertible note payable gross

100,000

100,000

82,458

82,458

Repayments of notes payable

69,000

$ 63,000

230,080

1,280,432

Other notes payable

898,721

Pokemoto Acquisition [Member]

Debt Instrument [Line Items]

Debt forgiven face amount

139,877

151,176

Debt interest

$ 1,402

1,589

Loans payable

291,053

Paycheck Protection Program [Member]

Debt Instrument [Line Items]

Company received loan proceeds

$ 866,300

Minimum [Member]

Debt Instrument [Line Items]

Interest rate

3.75%

Maximum [Member]

Debt Instrument [Line Items]

Interest rate

8%

2018 ARH Note [Member] | Former Parent [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 475,000

Conversion price per share

$ 3.50

Debt principal amount

$ 392,542

Number of shares issued for conversion of debt

112,154

Notes Payable [Member] | Former Franchisee [Member]

Debt Instrument [Line Items]

Interest rate

8%

Proceeds from promissory notes

$ 300,000

Debt instrument, term

5 years

Paycheck Protection Program Loan [Member]

Debt Instrument [Line Items]

Debt forgiven

$ 875,974

Debt forgiven face amount

866,300

Debt interest

$ 9,674

Other Notes Payable [Member]

Debt Instrument [Line Items]

Repayments of notes payable

$ 130,080

1,280,432

Notes Payable, Other Payables [Member]

Debt Instrument [Line Items]

Debt principal amount

4,400,000

$ 4,400,000

Repayments of debt

$ 100,000

$ 100,000

$ 1,200,000

Notes Payable, Other Payables [Member] | Minimum [Member]

Debt Instrument [Line Items]

Interest rate

3%

3%

Notes Payable, Other Payables [Member] | Maximum [Member]

Debt Instrument [Line Items]

Interest rate

8%

8%

Revolving Credit Facility [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 3,500,000

Interest rate

300%

Line of credit

$ 3,500,000

Economic Injury Disaster Loans [Member] | Pokemoto Acquisition [Member]

Debt Instrument [Line Items]

Loans payable

$ 1,171,400

Schedule of Operating Lease Ass

Schedule of Operating Lease Assets and Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Right to use asset	$ 2,059,000	$ 2,432,894
Operating leases – current	511,000	560,444
Operating leases – non-current	1,673,000	2,018,851
Total lease liabilities	2,184,000	2,579,295
Liabilities
Total lease liabilities	$ 2,184,000	$ 2,579,295

Schedule of Operating Lease Lia

Schedule of Operating Lease Liability Maturity (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Remainder of fiscal year	$ 378,000
Year one	706,000	$ 833,562
Year two	556,000	769,663
Year three	386,000	621,298
Year four	300,000	413,364
Year five	222,000	248,123
Thereafter	367,000	567,519
Total lease payments	2,915,000	3,453,529
Less imputed interest	(731,000)	(874,234)
Present value of lease liabilities	2,184,000	2,579,295
Total lease payments	$ 2,915,000	$ 3,453,529

Schedule of Lease Term and Disc

Schedule of Lease Term and Discount Rate (Details)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Weighted-average remaining operating lease term (in year)	4 years 10 months 20 days	4 years 11 months 1 day
Weighted-average discount rate - operating leases	12%	12%

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 02, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Option to extend, lease term (in years)				5 years
Operating lease cost		$ 200,000	$ 200,000	$ 400,000	$ 500,000	$ 945,133
Operating lease, description	The lease generally has remaining terms of 1-10 years and most lease included the option to extend the lease for an additional 5-year period.
Minimum [Member]
Remaining lease term (in years)		1 year		1 year
Maximum [Member]
Remaining lease term (in years)		10 years		10 years

Schedule of Deferred Revenue (D

Schedule of Deferred Revenue (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Deferred revenues, net	$ 1,388,000	$ 1,371,170	$ 1,063,373
Less: deferred revenue, current	(93,000)	(95,392)	(49,728)
Deferred revenues, non-current	$ 1,295,000	$ 1,275,778	$ 1,013,645

Schedule of Other Current Liabi

Schedule of Other Current Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Other current liabilities	$ 204,000	$ 181,615	$ 286,088
Gift Card Liability [Member]
Other current liabilities	13,000	25,432	27,633
Coop Advertising Fund Liability [Member]
Other current liabilities	99,000	77,811	126,564
Marketing Development Brand Fund Liability [Member]
Other current liabilities	55,000	35,424	14,330
Advertising Fund Liability [Member]
Other current liabilities	$ 37,000	$ 42,948	$ 117,561

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 10,690,000	$ 10,614,916	$ 10,345,422
Receivable allowance	7,000	5,057	18,885
Stock-based compensation	17,000	14,825
Intangible assets	386,000	313,546	662,357
Right to use asset	471,000
Deferred rent			12,935
Other carryforwards		279
Deferred revenues	267,000	204,473	177,191
Leases		31,638
Gross deferred tax asset	11,838,000	11,184,734	11,216,790
Property and equipment	(163,000)	(159,762)	(447,944)
Right to use liability	(442,000)
Gross deferred tax liabilities	(605,000)	(159,762)	(447,944)
Net deferred tax assets	11,233,000	11,024,972	10,768,846
Valuation allowance	(11,233,000)	(11,024,972)	(10,768,846)
Net deferred tax asset, net of valuation allowance
Property and equipment
Net deferred tax assets	11,233,000	11,024,972	10,768,846
Net deferred tax asset, net of valuation allowance

Schedule of Income Tax Expense

Schedule of Income Tax Expense (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Federal:
Current
Deferred
State and local:
Current			6,000		24,771	6,033
Deferred
Federal, State and local, tax expense			6,000		24,771	6,033
Change in valuation allowance
Income tax expense	$ 3,000	$ 12,000	$ 6,000	$ 14,000	$ 24,771	$ 6,033

Schedule of Reconciliation of S

Schedule of Reconciliation of Statutory Federal Income Tax Rate (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	21%	21%	21%
State income tax benefit, net of federal impact	(0.60%)	(0.50%)	7%
Permanent differences	(4.70%)	(0.10%)	(0.00%)
PPP loan forgiveness		0.40%
Return to provision adjustments		3.30%
Deferred tax asset true up- State		(14.50%)
Deferred tax asset true up- Federal		(6.80%)
Other	0.10%		(1.70%)
Change in valuation allowance	(20.10%)	(3.30%)	(26.30%)
Effective income tax rate	(4.30%)	(0.50%)	0%
PPP loan forgiveness		0.40%
Deferred tax asset true up- State		(14.50%)

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses of federal and state	$ 63,600,000	$ 63,200,000
Operating loss carryforwards, valuation allowance	11,200,000	$ 11,024,972	$ 10,768,846
Increase (decrease) to valuation allowance	$ 200,000
Operating loss carryforward expiration term		will expire from 2035 to 2037 for federal and state purposes.
Valuation allowance increased		$ 256,126

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)																															3 Months Ended				6 Months Ended	12 Months Ended
	Mar. 21, 2023 USD ($)	Nov. 16, 2022 USD ($)	Nov. 14, 2022 USD ($) $ / shares shares	Oct. 12, 2022 shares	Jul. 14, 2022 shares	Apr. 24, 2022 USD ($)	Mar. 31, 2022 shares	Feb. 24, 2022 shares	Feb. 09, 2022 USD ($) shares	Jan. 18, 2022 USD ($) shares	Jan. 06, 2022 shares	Dec. 27, 2021 USD ($) shares	Dec. 07, 2021 USD ($) shares	Dec. 03, 2021 USD ($) shares	Nov. 17, 2021 $ / shares shares	Oct. 25, 2021 USD ($)	Oct. 22, 2021 USD ($) shares	Oct. 21, 2021 shares	Oct. 11, 2021 USD ($) shares	Aug. 24, 2021 USD ($) shares	May 06, 2021 USD ($) shares	Apr. 30, 2021 USD ($) shares	Apr. 07, 2021 shares	Mar. 31, 2021 shares	Mar. 22, 2021 USD ($) shares	Mar. 08, 2021 shares	Feb. 07, 2021 shares	Feb. 03, 2021 USD ($) shares	Jan. 23, 2020 USD ($)	Mar. 07, 2019 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Nov. 14, 2023 shares	Jul. 14, 2023 USD ($) $ / shares shares	May 16, 2023 USD ($)	Feb. 28, 2023 shares	Feb. 27, 2023 shares	Jan. 19, 2023 shares	Nov. 11, 2022 USD ($)	Oct. 07, 2021 $ / shares shares	Oct. 06, 2021 shares
Loss Contingencies [Line Items]
Common stock, par value | $ / shares			$ 0.0001												$ 0.0001																$ 0.0001				$ 0.0001	$ 0.0001	$ 0.0001								$ 0.0001
Common stock, authorized | shares																															150,000,000				150,000,000	50,000,000	50,000,000				150,000,000	50,000,000			50,000,000	25,000,000
Number of days to issue common stock			10 days
Common stock, shares issued | shares																															36,000,000				36,000,000	29,287,212	26,110,268
Share price | $ / shares			$ 1.5625
Convertible notes payable																																					$ 100,000
Accrued interest																															$ 21,000				$ 21,000
Shares issued for chair of such committee																															$ 4,349,000	$ 3,020,000	$ 2,000	$ 16,000		$ 17,552	$ 1,327,027
Number of common stock shares issued | shares								1,209,604							6,772,000								1,250,000
Common stock, shares outstanding | shares																															36,000,000				36,000,000	29,287,212	26,110,268						29,300,000
Percentage of issued and outstanding			49.90%
Deferred revenue																															$ 1,388,000				$ 1,388,000	$ 1,371,170	$ 1,063,373
Upon Completion of Agreement [Member]
Loss Contingencies [Line Items]
Stock issued during period shares issuable for services | shares																										30,000	40,000
Note Holder [Member]
Loss Contingencies [Line Items]
Convertible notes payable						$ 110,000
Litigation Settlement, Expense						171,035
Accrued interest																																				30,000	30,000
Value of issued shares of common stock						40,000
Promissory note						$ 100,000
Consultant [Member]
Loss Contingencies [Line Items]
Stock issued during period shares issuable for services | shares													160,000						40,000
Shares issued for chair of such committee													$ 177,600						$ 40,800
Value of issued shares of common stock										$ 15,600		$ 7,400		$ 84,975			$ 15,150			$ 20,999	$ 214,500	$ 14,700						$ 42,600
Number of common stock shares issued | shares										30,000		10,000		82,500			15,000			15,000	150,000	10,000						20,000
Board of Directors Chairman [Member]
Loss Contingencies [Line Items]
Number of common stock shares issued | shares				75,792	74,019		53,961				39,573							24,275		20,829				12,711				16,126
Cash compensation																																					12,000							$ 22,000
Director [Member]
Loss Contingencies [Line Items]
Shares issued for chair of such committee																																					8,000
Committee [Member]
Loss Contingencies [Line Items]
Shares issued for chair of such committee																																					6,000
Chair of Committee [Member]
Loss Contingencies [Line Items]
Shares issued for chair of such committee																																					4,000
Board Compensation [Member]
Loss Contingencies [Line Items]
Cash compensation																																				33,000
Accrued liabilities																																				28,487
Chief Accounting Officer [Member]
Loss Contingencies [Line Items]
Officers compensation									$ 175,000
Salary percentage									25%
Shares of common stock issued | shares									25,000
Weighted average remaining contractual term									5 years
Sales Taxes [Member]
Loss Contingencies [Line Items]
Accrued for sales tax payable includes interest payable, amount																															100,000				100,000	44,615	125,550
Restaurant [Member]
Loss Contingencies [Line Items]
Royalty fee																$ 1,000
Restaurant [Member] | Muscle Maker Development International LLC [Member]
Loss Contingencies [Line Items]
Royalty fee																1,000
Franchise Agreement [Member]
Loss Contingencies [Line Items]
Payments from related party																															100,000				100,000
Deferred revenue																																				425,222	$ 217,500
Master Franchise Agreement [Member]
Loss Contingencies [Line Items]
Consideration payable																200,000
Initial deposit																20,000
Master Franchise Agreement [Member] | Muscle Maker Development International LLC [Member]
Loss Contingencies [Line Items]
Consideration payable																150,000
Initial deposit																50,000
Master Franchise Agreement [Member] | Restaurant [Member]
Loss Contingencies [Line Items]
Consideration payable																20,000
Master Franchise Agreement [Member] | Restaurant [Member] | Muscle Maker Development International LLC [Member]
Loss Contingencies [Line Items]
Consideration payable																$ 20,000
Litigations, Claims and Assessments [Member]
Loss Contingencies [Line Items]
Debt payment																																				$ 10,000
Litigation Settlement, Amount Awarded to Other Party																													$ 130,185
Roper Agreement [Member] | Chief Executive Officer [Member]
Loss Contingencies [Line Items]
Officers compensation		$ 350,000
Additional bonus		50,000
Roper Agreement [Member] | Designated Directors [Member]
Loss Contingencies [Line Items]
Additional bonus		25,000
Black Agreement [Member] | Designated Directors [Member]
Loss Contingencies [Line Items]
Additional bonus	$ 25,000	25,000
Black Agreement [Member] | Chief Financial Officer [Member]
Loss Contingencies [Line Items]
Officers compensation	200,000	190,000
Additional bonus	$ 100,000	$ 50,000
Salary percentage	50%	50%
Miller Agreement [Member] | Designated Directors [Member]
Loss Contingencies [Line Items]
Additional bonus		$ 25,000
Miller Agreement [Member] | Chief Operating Officer [Member]
Loss Contingencies [Line Items]
Officers compensation		$ 275,000
Salary percentage		75%
Mohan Agreement [Member]
Loss Contingencies [Line Items]
Additional bonus		$ 50,000
Mohan Agreement [Member] | Chief Investment Officer [Member]
Loss Contingencies [Line Items]
Officers compensation		200,000
Additional bonus		$ 100,000
Salary percentage		75%
accrued bonus payments		$ 25,000
Infante Agreement [Member] | Chief Marketing Officer [Member]
Loss Contingencies [Line Items]
Officers compensation		175,000
Additional bonus		$ 25,000
Salary percentage		25%
Consulting Agreement [Member]
Loss Contingencies [Line Items]
Agreement term description																										The term of the agreement was for five months from the effective date on March 8, 2021.	The term of the agreement is for five months from the effective date on February 7, 2021.
Stock issued during period shares issuable for services | shares																										70,000	60,000									30,000	40,000
Shares issued for chair of such committee																																				$ 31,800	$ 42,400
Value of issued shares of common stock																									$ 250,000
Number of common stock shares issued | shares																									150,000
Consulting Agreement [Member] | Consultant [Member]
Loss Contingencies [Line Items]
Stock issued during period shares issuable for services | shares																										100,000	100,000
Maximum [Member]
Loss Contingencies [Line Items]
Notes payable			$ 71,520,462
Aggia LLC [Member]
Loss Contingencies [Line Items]
Common stock, par value | $ / shares			$ 0.0001																																				$ 0.0001
Shares issued, price | $ / shares			$ 1.5625																																				$ 3.125
Common stock, authorized | shares			14,400,000																																			14,400,000	14,400,000		14,400,000
Percentage of issued and outstanding shares			0.1999																																						0.20
Notes payable																																							$ 71,500,000
Common stock, shares issued | shares			5,600,000																																				8,900,000
Percentage of issued and outstanding shares, maximum authorized amount			49.9																																			0.499
Share price, percentage of net income generated by business segment																																							40%
Share price, at percentage of net income generated by business segment | $ / shares																																							$ 1.25
Share price | $ / shares																																							$ 0.001
Reimbursement of operating costs																															1,000,000				1,800,000
Aggia LLC [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Notes payable			$ 71,500,000
Aggia LLC [Member] | Maximum [Member] | Operating Expense [Member]
Loss Contingencies [Line Items]
Reimbursement of operating costs																																			300,000
Aggia LLC [Member] | Maximum [Member] | Labor [Member]
Loss Contingencies [Line Items]
Reimbursement of operating costs																															$ 800,000				200,000
Aggia LLC [Member] | Maximum [Member] | Labor [Member] | Operating Expense [Member]
Loss Contingencies [Line Items]
Reimbursement of operating costs																																			1,400,000
Aggia LLC [Member] | Maximum [Member] | Labor [Member] | General and Administrative Expense [Member]
Loss Contingencies [Line Items]
Reimbursement of operating costs																																			$ 100,000
Sadot Agri-Foods [Member] | Zamproagro Limited ZPG and Cropit Farming Limited [Member] | Call Option [Member]
Loss Contingencies [Line Items]
Option contract, purchase price																																								$ 8,500,000
Resolute Contractors, Inc [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded to Other Party																														$ 32,809
Aggia LLC [Member]
Loss Contingencies [Line Items]
Common stock, shares issued | shares			14,424,275
Common stock, shares outstanding | shares			14,424,275
Percentage of issued and outstanding			19.99%
Sadot Enterprises Limited & Sadot Zambia [Member] | Sadot Agri-Foods [Member]
Loss Contingencies [Line Items]
Ownership percentage (in percent)																																								70%
Escrow deposit																																								$ 3,500,000
Sadot Enterprises Limited & Sadot Zambia [Member] | Cropit Farming Limited & Cropit [Member]
Loss Contingencies [Line Items]
Ownership percentage (in percent)																																								30%
Agricultural Land, Mkushi Farm Block of Zambia's Region II Agricultural Zone [Member] | Sadot Enterprises Limited & Sadot Zambia [Member]
Loss Contingencies [Line Items]
Ownership percentage (in percent)																																								100%

Summary of Operating Segments (

Summary of Operating Segments (Details) - USD ($)			3 Months Ended				6 Months Ended		12 Months Ended
		May 06, 2021	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues			$ 160,317,000		$ 2,930,000		$ 373,284,000	$ 5,850,000	$ 161,698,417	$ 10,349,636
Total restaurant operating expenses			160,677,000		4,667,000		375,251,000	9,574,000	169,815,567	19,796,930
Depreciation and amortization expenses			441,000		489,000		1,074,000	965,000	2,015,048	1,206,505
Franchise advertising fund expenses			20,000		16,000		36,000	34,000	80,536	188,539
Pre-opening expenses							36,000		116,728	31,829
Post-closing expenses			19,000				113,000		197,101
Stock-based consulting expenses			1,068,000				4,427,000
Sales, general and administrative expenses			1,888,000		1,127,000		4,030,000	2,451,000	6,149,801	8,088,682
Total costs and expenses			160,677,000		4,667,000		375,251,000	9,574,000
Operating Loss			(360,000)		(1,737,000)		(1,967,000)	(3,724,000)	(8,117,150)	(9,447,294)
Other income/ (expense)			251,000		(15,000)		251,000	(34,000)	44,944	(9,097)
Interest expense, net			(22,000)		(10,000)		(19,000)	(28,000)
Change in fair value of accrued compensation		$ 127,500	324,000				865,000			127,500
Total other income, net			553,000		(25,000)		1,097,000	78,000	179,493	1,277,197
Loss before income taxes			193,000		(1,762,000)		(870,000)	(3,646,000)	(7,937,657)	(8,170,097)
Income tax			3,000		12,000		6,000	14,000	24,771	6,033
Net loss			190,000	$ (1,066,000)	(1,774,000)	$ (1,886,000)	(876,000)	(3,660,000)	(7,962,428)	(8,176,130)
Gain on debt extinguishment								140,000	141,279	1,228,308
Interest expense, net			(22,000)		(10,000)		(19,000)	(28,000)	(6,730)	(69,514)
Commodity Sales [Member]
Segment Reporting Information [Line Items]
Revenues			157,559,000				367,925,000		150,585,644
Company Operated Restaurants [Member]
Segment Reporting Information [Line Items]
Revenues			2,487,000		2,751,000		4,788,000	5,445,000
Franchise Royalties and Fees [Member]
Segment Reporting Information [Line Items]
Revenues			238,000		163,000		522,000	371,000	726,854	778,181
Franchise Advertising Fund Transactions [Member]
Segment Reporting Information [Line Items]
Revenues			20,000		16,000		36,000	34,000
Other Revenues [Member]
Segment Reporting Information [Line Items]
Revenues			13,000				13,000
Commodity Commodity Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			153,240,000				358,295,000
Commodity Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			852,000				1,472,000
Commodity Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			485,000				639,000
Commodity Operating Expenses [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			154,577,000				360,406,000
Restaurant Food and Beverage Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			867,000		1,117,000		1,706,000	2,143,000
Restaurant Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			956,000		903,000		1,836,000	1,976,000
Restaurant Rent [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			290,000		327,000		564,000	667,000
Restaurant Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			551,000		688,000		1,023,000	1,338,000
Restaurant [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			2,664,000		3,035,000		5,129,000	6,124,000
Muscle Maker Grill Division [Member]
Segment Reporting Information [Line Items]
Revenues									4,443,177	5,530,803
Operating Loss									(938,261)	(493,635)
Pokemoto Division [Member]
Segment Reporting Information [Line Items]
Revenues									4,952,959	2,685,498
Operating Loss									92,884	632,929
Non Traditional Hybrid Division [Member]
Segment Reporting Information [Line Items]
Revenues									383,270	665,884
Operating Loss									(328,577)	(1,009,774)
Super Fit Foods Division [Member]
Segment Reporting Information [Line Items]
Revenues									1,333,367	1,467,451
Operating Loss									37,885	192,789
Sadot Division [Member]
Segment Reporting Information [Line Items]
Revenues									150,585,644
Operating Loss									4,548,440
Corporate and Unallocated General and Administrative Expenses [Member]
Segment Reporting Information [Line Items]
Operating Loss	[1]								(6,149,801)	(8,088,682)
Stock Based Consulting Expenses [Member]
Segment Reporting Information [Line Items]
Operating Loss									(3,601,987)
Unallocated Operating Other Income Expense [Member]
Segment Reporting Information [Line Items]
Operating Loss	[2]								$ (1,777,733)	$ (680,921)
Operating Segments [Member] | Restaurant Group Segment [Member]
Segment Reporting Information [Line Items]
Revenues			2,758,000		2,821,000		5,359,000	5,577,000
Depreciation and amortization expenses			153,000		124,000		469,000	243,000
Franchise advertising fund expenses			20,000				36,000
Pre-opening expenses							36,000
Post-closing expenses			19,000				112,000
Stock-based consulting expenses
Sales, general and administrative expenses			88,000		30,000		171,000	287,000
Total costs and expenses			2,944,000		3,209,000		5,953,000	6,656,000
Operating Loss			(186,000)		(388,000)			(1,079,000)
Other income/ (expense)					10,000			12,000
Interest expense, net			(1,000)		(5,000)		2,000	(2,000)
Change in fair value of accrued compensation
Total other income, net			(1,000)		5,000		2,000	150,000
Loss before income taxes			(187,000)		(383,000)		(592,000)	(929,000)
Income tax			1,000				2,000
Net loss			(188,000)		(383,000)		(594,000)	(929,000)
Gain on debt extinguishment								140,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Commodity Sales [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Segments [Member] | Restaurant Group Segment [Member] | Company Operated Restaurants [Member]
Segment Reporting Information [Line Items]
Revenues			2,487,000		2,751,000		4,788,000	5,445,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Franchise Royalties and Fees [Member]
Segment Reporting Information [Line Items]
Revenues			238,000		70,000		522,000	132,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Franchise Advertising Fund Transactions [Member]
Segment Reporting Information [Line Items]
Revenues			20,000				36,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Other Revenues [Member]
Segment Reporting Information [Line Items]
Revenues			13,000				13,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Commodity Commodity Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Restaurant Group Segment [Member] | Commodity Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Restaurant Group Segment [Member] | Commodity Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Restaurant Group Segment [Member] | Commodity Operating Expenses [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Restaurant Group Segment [Member] | Restaurant Food and Beverage Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			867,000		1,137,000		1,706,000	2,145,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Restaurant Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			956,000		903,000		1,836,000	1,976,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Restaurant Rent [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			290,000		327,000		564,000	667,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Restaurant Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			551,000		688,000		1,023,000	1,338,000
Operating Segments [Member] | Restaurant Group Segment [Member] | Restaurant [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			2,664,000		3,055,000		5,129,000	6,126,000
Operating Segments [Member] | Sadot Agri-Foods [Member]
Segment Reporting Information [Line Items]
Revenues			157,559,000				367,925,000
Depreciation and amortization expenses
Franchise advertising fund expenses
Pre-opening expenses
Post-closing expenses
Stock-based consulting expenses
Sales, general and administrative expenses			301,000				587,000
Total costs and expenses			154,878,000				360,993,000
Operating Loss			2,681,000
Other income/ (expense)
Interest expense, net			(20,000)				(21,000)
Change in fair value of accrued compensation
Total other income, net			(20,000)				(21,000)
Loss before income taxes			2,661,000				6,911,000
Income tax
Net loss			2,661,000				6,911,000
Gain on debt extinguishment
Operating Segments [Member] | Sadot Agri-Foods [Member] | Commodity Sales [Member]
Segment Reporting Information [Line Items]
Revenues			157,559,000				367,925,000
Operating Segments [Member] | Sadot Agri-Foods [Member] | Company Operated Restaurants [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Segments [Member] | Sadot Agri-Foods [Member] | Franchise Royalties and Fees [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Segments [Member] | Sadot Agri-Foods [Member] | Franchise Advertising Fund Transactions [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Segments [Member] | Sadot Agri-Foods [Member] | Other Revenues [Member]
Segment Reporting Information [Line Items]
Revenues
Operating Segments [Member] | Sadot Agri-Foods [Member] | Commodity Commodity Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			153,240,000				358,295,000
Operating Segments [Member] | Sadot Agri-Foods [Member] | Commodity Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			852,000				1,472,000
Operating Segments [Member] | Sadot Agri-Foods [Member] | Commodity Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			485,000				639,000
Operating Segments [Member] | Sadot Agri-Foods [Member] | Commodity Operating Expenses [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses			154,577,000				360,406,000
Operating Segments [Member] | Sadot Agri-Foods [Member] | Restaurant Food and Beverage Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Sadot Agri-Foods [Member] | Restaurant Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Sadot Agri-Foods [Member] | Restaurant Rent [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Sadot Agri-Foods [Member] | Restaurant Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Operating Segments [Member] | Sadot Agri-Foods [Member] | Restaurant [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Revenues					109,000			273,000
Depreciation and amortization expenses			288,000		365,000		605,000	722,000
Franchise advertising fund expenses					16,000			34,000
Pre-opening expenses
Post-closing expenses							1,000
Stock-based consulting expenses			1,068,000				4,427,000
Sales, general and administrative expenses			1,499,000		1,097,000		3,272,000	2,164,000
Total costs and expenses			2,855,000		1,458,000		8,305,000	2,918,000
Operating Loss			(2,855,000)		(1,349,000)			(2,645,000)
Other income/ (expense)			251,000		(25,000)		251,000	(46,000)
Interest expense, net			(1,000)		(5,000)			(26,000)
Change in fair value of accrued compensation			324,000				865,000
Total other income, net			574,000		(30,000)		1,116,000	(72,000)
Loss before income taxes			(2,281,000)		(1,379,000)		(7,189,000)	(2,717,000)
Income tax			2,000		12,000		4,000	14,000
Net loss			(2,283,000)		(1,391,000)		(7,193,000)	(2,731,000)
Gain on debt extinguishment
Corporate, Non-Segment [Member] | Commodity Sales [Member]
Segment Reporting Information [Line Items]
Revenues
Corporate, Non-Segment [Member] | Company Operated Restaurants [Member]
Segment Reporting Information [Line Items]
Revenues
Corporate, Non-Segment [Member] | Franchise Royalties and Fees [Member]
Segment Reporting Information [Line Items]
Revenues					93,000			239,000
Corporate, Non-Segment [Member] | Franchise Advertising Fund Transactions [Member]
Segment Reporting Information [Line Items]
Revenues					16,000			34,000
Corporate, Non-Segment [Member] | Other Revenues [Member]
Segment Reporting Information [Line Items]
Revenues
Corporate, Non-Segment [Member] | Commodity Commodity Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Commodity Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Commodity Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Commodity Operating Expenses [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Restaurant Food and Beverage Cost [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses					(20,000)			(2,000)
Corporate, Non-Segment [Member] | Restaurant Labor [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Restaurant Rent [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Restaurant Other [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses
Corporate, Non-Segment [Member] | Restaurant [Member]
Segment Reporting Information [Line Items]
Total restaurant operating expenses					$ (20,000)			$ (2,000)
[1]Includes charges related to corporate expense that the Company does not allocate to the respective divisions. For the years ended December 31, 2022 and 2021, the largest portion of this expense related to corporate payroll, benefits and other compensation expenses of $ 3,682,605 3,198,844 1,010,866 3,707,773

Reportable Operating Segments_2

Reportable Operating Segments (Details Narrative)	6 Months Ended
	Jun. 30, 2023 Director
Segment Reporting [Abstract]
Number of operating segments	2

Summary of Activity Related Res

Summary of Activity Related Restricted Stock Awards (Details) - Restricted Stock [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted Stock Awards, Outstanding Beginning | shares
Weighted-average grant date fair value, Outstanding Beginning | $ / shares
Restricted Stock Awards, Granted | shares	8,855,452
Weighted-average grant date fair value, Granted | $ / shares	$ 1.25
Restricted Stock Awards, Forfeited | shares
Weighted-average grant date fair value, Forfeited | $ / shares
Restricted Stock Awards, Vested | shares	(854,714)
Weighted-average grant date fair value, Vested | $ / shares	$ 1.25
Restricted Stock Awards, Outstanding Ending | shares	8,000,738
Weighted-average grant date fair value, Outstanding Ending | $ / shares	$ 1.25

Schedule of Option Activity (De

Schedule of Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands			6 Months Ended		12 Months Ended
	Mar. 15, 2023	Oct. 10, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Weighted Average Exercise Price, Outstanding Beginning		$ 0.41
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Weighted Average Exercise Price, Outstanding Beginning			$ 1.52	$ 5	$ 5	$ 3.33
Number of Options, Outstanding Beginning			412,500	100,000	100,000	300,000
Number of Options, Weighted Average Remaining Life In Years, Outstanding Ending			4 years 9 months	4 years 3 months 14 days	3 years 6 months 10 days	1 year 11 months 4 days	1 year 1 month 6 days
Aggregate intrinsic value, Beginning			$ 156
Number of Options, Weighted Average Exercise Price, Outstanding Beginning	$ 1.51		$ 1.51	$ 0.41	$ 0.41
Number of Options, Outstanding Beginning	100,000		600,000	312,500	337,500
Weighted-average remaining life, issued (in years)			5 years 11 months 1 day	5 years 2 months 15 days
Aggregate intrinsic value, Granted				$ 12
Number of Options, Weighted Average Exercise Price, Outstanding Beginning
Number of Options, Outstanding Beginning
Number of Options, Weighted Average Exercise Price, Outstanding Beginning					$ 0.41	$ 2.50
Number of options, Forfeited					25,000	200,000
Number of Options, Weighted Average Exercise Price, Outstanding Beginning			$ 1.51	$ 1.52	$ 1.52	$ 5	$ 3.33
Number of Options, Outstanding Beginning			1,012,500	412,500	412,500	100,000	300,000
Aggregate intrinsic value, Ending			$ 244		$ 156
Weighted-average exercise price, Expected to vest			$ 1.17	$ 0.41
Number of options, Expected to vest			776,857	296,875
Weighted-average remaining life, expected to vest (in years)			5 years 3 months 18 days	5 years 2 months 15 days
Weighted-average exercise price, Exercisable and vested			$ 2.64	$ 4.38	$ 3.59
Number of options, Exercisable and vested			235,643	115,625	144,375
Number of Options, Weighted Average Remaining Life In Years, Exercisable			2 years 11 months 1 day	1 year 11 months 4 days	1 year 11 months 23 days
Aggregate intrinsic value, expected to vest			$ 195
Aggregate intrinsic value, exercisable and vested			$ 59
Number of Options, Outstanding Beginning					(25,000)	(200,000)
Number of Options, Weighted Average Remaining Life In Years, issued					4 years 4 months 24 days
Number of Options, Outstanding Beginning			235,643	115,625	144,375
Number of Options, Weighted Average Exercise Price, Outstanding Beginning			$ 2.64	$ 4.38	$ 3.59

Schedule of Valuation Assumptio

Schedule of Valuation Assumptions (Details) - Share-Based Payment Arrangement, Option [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Contractual term (years)	5 years 7 months 17 days	5 years
Expected dividends
Minimum [Member]
Risk free interest rate	3.54%	1.53%
Expected volatility	53.99%	59.10%
Maximum [Member]
Risk free interest rate	4.93%	4.33%
Expected volatility	69.02%	156.87%

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - $ / shares				6 Months Ended		12 Months Ended
	Nov. 29, 2022	Feb. 24, 2022	Jan. 03, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding Beginning				18,033,640	20,284,016	20,284,016	2,582,857
Weighted Average Exercise Price, Outstanding Beginning				$ 1.93	$ 1.66	$ 1.66	$ 4.08
Weighted Average Remaining Life In Years, Outstanding Beginning							4 years	3 years 3 months 18 days
Number of Warrants, Issued						597,819	21,869,064
Weighted Average Exercise Price, Issued						$ 2.01	$ 0.46
Number of Warrants, Exercised						(2,848,195)	(4,075,337)
Weighted Average Exercise Price, Exercised						$ 0.01	$ 0.01
Number of warrants, Forfeited							92,568
Weighted Average Exercise Price, Forfeited							$ 19.99
Number of Warrants, Outstanding Ending						18,033,640	20,284,016	2,582,857
Weighted Average Exercise Price, Outstanding Ending						$ 1.93	$ 1.66	$ 4.08
Number of warrants, Exercisable						18,033,640
Weighted-average exercise price, Exercisable						$ 1.93
Weighted Average Remaining Life In Years, Exercisable						3 years 6 months
Number of Warrants, Forfeited							(92,568)
Weighted Average Remaining Life In Years, Outstanding Ending						3 years 6 months
Number of Warrants, Exercisable						18,033,640
Weighted Average Exercise Price, Exercisable						$ 1.93
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding Beginning				18,033,640,000	20,284,016,000	20,284,016,000
Weighted Average Exercise Price, Outstanding Beginning				$ 1.93	$ 1.66	$ 1.66
Weighted Average Remaining Life In Years, Outstanding Beginning				3 years 3 days	4 years 10 days	3 years 6 months 3 days	3 years 11 months 26 days
Number of Warrants, Issued	400,000	1,200,000	1,200,000
Weighted Average Exercise Price, Issued
Number of Warrants, Exercised					(2,410,110)
Weighted Average Exercise Price, Exercised
Number of warrants, Forfeited
Weighted Average Exercise Price, Forfeited
Number of Warrants, Outstanding Ending				18,033,640,000	17,873,906	18,033,640,000	20,284,016,000
Weighted Average Exercise Price, Outstanding Ending				$ 1.93	$ 1.89	$ 1.93	$ 1.66
Number of warrants, Exercisable				18,033,640	17,873,906
Weighted-average exercise price, Exercisable				$ 1.93	$ 1.89
Weighted Average Remaining Life In Years, Exercisable				3 years 3 days	4 years 10 days
Number of Warrants, Forfeited
Number of Warrants, Exercisable				18,033,640	17,873,906
Weighted Average Exercise Price, Exercisable				$ 1.93	$ 1.89

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)																																													3 Months Ended				6 Months Ended		12 Months Ended
	Jul. 27, 2023	Mar. 15, 2023	Mar. 15, 2023	Feb. 27, 2023	Feb. 27, 2023	Nov. 29, 2022	Nov. 29, 2022	Oct. 12, 2022	Oct. 10, 2022	Jul. 14, 2022	Jun. 30, 2022	Jun. 30, 2022	May 02, 2022	Mar. 31, 2022	Feb. 24, 2022	Feb. 24, 2022	Jan. 18, 2022	Jan. 18, 2022	Jan. 06, 2022	Jan. 03, 2022	Jan. 03, 2022	Dec. 27, 2021	Dec. 23, 2021	Dec. 07, 2021	Dec. 03, 2021	Nov. 17, 2021	Nov. 17, 2021	Oct. 22, 2021	Oct. 21, 2021	Oct. 11, 2021	Aug. 26, 2021	Aug. 24, 2021	May 28, 2021	May 27, 2021	May 24, 2021	May 06, 2021	Apr. 30, 2021	Apr. 07, 2021	Apr. 07, 2021	Apr. 06, 2021	Mar. 31, 2021	Feb. 11, 2021	Feb. 03, 2021	Jan. 02, 2021	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Nov. 14, 2023	Jul. 26, 2023	Jul. 14, 2023	May 25, 2023	Mar. 27, 2023	Feb. 28, 2023	Jan. 31, 2023	Jan. 05, 2023	Nov. 14, 2022	Jun. 08, 2022	Apr. 04, 2022	Oct. 07, 2021	Oct. 06, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, issued																																													36,000,000				36,000,000		29,287,212	26,110,268
Number of shares authorized to issue						438,085	438,085								1,209,604	1,209,604			39,573	1,200,000	1,200,000																																										20,000
Shares issued of common stock															1,209,604											6,772,000												1,250,000
Accrued compensation																																				$ 127,500									$ 324,000				$ 865,000			$ 127,500
Aggregate purchase price of common stock																										$ 15,000,000	$ 15,000,000											$ 10,000,000	$ 10,000,000
Warrants or rights															1,210,110	1,210,110				1,200,215	1,200,215
Price per share																										$ 1.385	$ 1.385											$ 2.43	$ 2.43
Common stock warrant value																										$ 1.385	$ 1.385											$ 0.01	$ 0.01
Warrant expiration term																										5 years	5 years											5 years 6 months	5 years 6 months
Common stock percent																										4%	4%													4%
Common stock, par value																										$ 0.0001	$ 0.0001																		$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001									$ 0.0001			$ 0.0001
Stock-based compensation expense																																													$ 1,100,000		44,900		$ 4,600,000	100,000
Common stock, shares authorized				50,000,000	50,000,000																																								150,000,000				150,000,000		50,000,000	50,000,000						150,000,000						50,000,000	25,000,000
Cancellation of common stock shares																																		11,879
Number of shares issued for services, value																																													$ 4,349,000	$ 3,020,000	2,000	$ 16,000			$ 17,552	$ 1,327,027
Number of new stock issued during the period									25,000
Stock option, exercise price									$ 0.41
Share based compensation																																																	$ 318,000	89,000	$ 152,928	$ 2,207,046
Employment Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of new stock issued during the period													312,500
Stock option, exercise price													$ 0.41
Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock																															1,100
Value of issued shares of common stock																															$ 1,540
Cancellation of common stock shares																																		11,879
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation expense																																													100,000		44,900		100,000	100,000
Share Based Payment Arrangement Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation expense																																													$ 1,100,000		$ 0		$ 4,400,000	$ 0
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock		68,928		531,072
Common stock, par value																																																										$ 0.0001
Shares issued, price																																																											$ 1
Common stock, shares authorized																																																										150,000,000
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock																											6,800,000												1,300,000
Aggregate purchase price of common stock																										$ 15,000,000	$ 15,000,000											$ 10,000,000	$ 10,000,000
Price per share																										$ 1.385	$ 1.385											$ 2.43	$ 2.43
Common stock warrant value																										1.662	$ 1.662											$ 0.01	$ 0.01	$ 2.916
Warrant expiration term																																						5 years 6 months	5 years 6 months
Sale of stock, period to file registration statement																											30 days												30 days
Sale of stock, period to declare registration statement effective																											90 days												90 days
Common stock percent																																								8%
Common stock, par value																										$ 0.0001	$ 0.0001
Private Placement [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock percent																										8%	8%
Placement Agent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock warrant value																										$ 1.662	$ 1.662
Warrant expiration term																										5 years	5 years													5 years
Common stock percent																										4%	4%
Warrant exercisable period																											6 months													6 months
Placement Agent [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock percent																										8%	8%
Aggia LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, issued																																																							8,900,000						5,600,000
Common stock, par value																																																							$ 0.0001						$ 0.0001
Shares issued, price																																																							$ 3.125						$ 1.5625
Share price, percentage of net income generated by business segment																																																							40%
Share price, at percentage of net income generated by business segment																																																							$ 1.25
Common stock, shares authorized																																																					14,400,000		14,400,000			14,400,000			14,400,000
Aggia LLC [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, issued																																																							8,900,000
Common stock, par value																																																							$ 0.0001
Shares issued, price																																																							$ 3.125
Share price, percentage of net income generated by business segment																																																							40%
Share price, at percentage of net income generated by business segment																																																							$ 1.25
Common stock, shares authorized																																																							14,400,000
Prefunded Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue						400,000	400,000
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued common stock (in shares)																																																	8,855,452
Restricted stock awards outstanding																																													8,000,738				8,000,738
Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase shares			100,000																																														600,000	312,500	337,500
Options issued per share price			$ 1.51																																														$ 1.51	$ 0.41	$ 0.41
Stock option, exercise price
Shares forfeited																																																			25,000	200,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights						44	44								1,200,000	1,200,000				1,200,000	1,200,000
Warrants issued							400,000									1,200,000					1,200,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock											30,910	30,900
Warrants or rights																										10,830,305	10,830,305
Cancellation of common stock shares																																																				11,879
Shares issued as services																																													3,714	2,849	5	30			35,000	852,500
Number of shares issued for services, value																																													$ 1,000						$ 7	$ 86
Restricted stock issued																																																				1,200
Common Stock [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights	2,200,000
Common stock warrant value	$ 1,000,000																																																					$ 1.385
Proceeds from Warrant Exercises	$ 2,200,000
Common Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights																										10,800,000	10,800,000
Common Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights																																						4,115,227	4,115,227
Common Warrant [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights																																						4,100,000	4,100,000
Common stock warrant value																										$ 1.385	$ 1.385
Warrant expiration term																										5 years	5 years
Prefunded Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights																										4,058,305	4,058,305											2,865,227	2,865,227
Common stock warrant value																										$ 0.0001	$ 0.0001											$ 2.42	$ 2.42
Prefunded Warrant [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants or rights																										4,100,000	4,100,000											2,900,000	2,900,000
Common stock warrant value																										$ 0.0001	$ 0.0001											$ 2.42	$ 2.42
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock						438,085														1,200,000			1,210,110										1,400,000		1,465,227
Common stock warrant value																										1.3849	1.3849
Warrants issued																																																			597,819	21,869,064
Proceeds from Warrant Exercises						$ 44																	$ 121										$ 14,000		$ 14,652
Share based compensation																																																			$ 140,377	$ 2,207,046
Warrant [Member] | General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation																																																			$ 140,377	2,200,274
Warrant [Member] | Operating Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation																																																				$ 6,772
Warrant [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock warrant value																										$ 1.3849	$ 1.3849
Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of common stock																	30,000					10,000			82,500			15,000				15,000				150,000	10,000						20,000
Value of issued shares of common stock																	$ 15,600					$ 7,400			$ 84,975			$ 15,150				$ 20,999				$ 214,500	$ 14,700						$ 42,600
Shares issued as services																								160,000						40,000
Number of shares issued for services, value																								$ 177,600						$ 40,800
Contractor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue																																																														5,000
Officers and Directors [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase shares					500,000
Options issued per share price					$ 1.51
Board of Directors Chairman [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue								75,792		74,019
Shares issued of common stock								75,792		74,019				53,961					39,573										24,275			20,829									12,711		16,126
Board of Directors Chairman [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue																																																												31,308
Employees and Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock issued																																												1,200
Executive and Employee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock issued																																										221,783
Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares forfeited																																																			25,000
Share-Based Payment Arrangement, Nonemployee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue								100,000		100,000				100,000					39,600																													100,000												31,300
Share-Based Payment Arrangement, Nonemployee [Member] | Aggia LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue																																																								2,700,000	2,800,000
Share-Based Payment Arrangement, Nonemployee [Member] | Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued common stock (in shares)																		30,000
Fair value of common stock issued																		$ 15,600
Share-Based Payment Arrangement, Nonemployee [Member] | Member of Executive Team [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue																																																															20,000
Share-Based Payment Arrangement, Nonemployee [Member] | Contractor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized to issue																																																														5,000
2021 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares reserved for future issuance																																																																1,500,000
Common stock, issued																																													700,000				700,000
Options to purchase shares																																																	800,000
2023 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares reserved for future issuance																																																																2,500,000
Common stock, issued																																													200,000				200,000
Options to purchase shares																																																	100,000
2020 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares reserved for future issuance																																																			1,750,000
Shares issued																																																			889,756
2021 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares reserved for future issuance																																																			1,500,000
Options to purchase shares																																																			312,500
Shares issued																																																			625,120

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2021 USD ($) shares	Nov. 14, 2023 shares	Jul. 14, 2023 shares	Feb. 28, 2023 Director shares	Feb. 27, 2023 shares	Jan. 19, 2023 shares	Dec. 31, 2022 USD ($) shares	Nov. 14, 2022 shares	Oct. 07, 2021 shares	Oct. 06, 2021 shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, outstanding | shares	36,000,000	36,000,000	26,110,268					29,300,000	29,287,212
Common stock, outstanding, represented at special meeting | shares						17,200,000
Common stock, authorized | shares	150,000,000	150,000,000	50,000,000			150,000,000	50,000,000		50,000,000		50,000,000	25,000,000
Number of directors available for nomination | Director						8
Stock-based consulting expenses	$ 1,068,000	$ 4,427,000
Deferred revenue, revenue recognized			$ 91,881
Deferred revenue	$ 93,000	$ 93,000	$ 49,728						$ 95,392
Aggia LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, authorized | shares				14,400,000	14,400,000	14,400,000				14,400,000
Percentage of issued and outstanding shares						0.20				0.1999
Ownership percentage	24.70%	24.70%
Stock-based consulting expenses	$ 1,100,000	$ 4,400,000
Reimbursement of operating costs	$ 1,000,000	$ 1,800,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)																							6 Months Ended
	Aug. 01, 2023 USD ($)	Jul. 27, 2023 USD ($) $ / shares shares	Jul. 18, 2023 USD ($)	Jul. 12, 2023 USD ($)	Mar. 21, 2023 USD ($)	Mar. 21, 2023 USD ($)	Mar. 15, 2023 $ / shares shares	Feb. 27, 2023 $ / shares shares	Nov. 16, 2022 USD ($)	Oct. 12, 2022 shares	Jul. 14, 2022 shares	Jun. 30, 2022 shares	Jun. 30, 2022 shares	Mar. 31, 2022 shares	Feb. 24, 2022 shares	Jan. 06, 2022 shares	Nov. 17, 2021 $ / shares shares	Oct. 21, 2021 shares	Aug. 24, 2021 shares	Apr. 07, 2021 $ / shares shares	Mar. 31, 2021 shares	Feb. 03, 2021 shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Nov. 14, 2023 shares	Jul. 26, 2023 $ / shares	Jul. 14, 2023 USD ($) $ / shares shares	Jul. 11, 2023 shares	Feb. 28, 2023 $ / shares shares	Jan. 31, 2023 $ / shares	Jan. 05, 2023 shares	Dec. 31, 2022 $ / shares shares	Nov. 29, 2022 shares	Nov. 14, 2022 USD ($) $ / shares shares	Apr. 04, 2022 shares	Jan. 03, 2022 shares	Dec. 31, 2021 $ / shares shares	Oct. 07, 2021 $ / shares shares	Oct. 06, 2021 shares
Subsequent Event [Line Items]
Shares authorized															1,209,604	39,573																	438,085		20,000	1,200,000
Common stock, shares issued																							36,000,000									29,287,212					26,110,268
Common stock, par value | $ / shares																	$ 0.0001						$ 0.0001									$ 0.0001		$ 0.0001			$ 0.0001	$ 0.0001
Common stock, shares authorized								50,000,000															150,000,000						150,000,000			50,000,000					50,000,000	50,000,000	25,000,000
Share price | $ / shares																																		$ 1.5625
Class of warrant or right, outstanding															1,210,110																					1,200,215
Class of warrant or right, exercise price | $ / shares																	$ 1.385			$ 0.01
Repayments of convertible debt | $																								$ 50,000
Number of new stock issued during the period															1,209,604		6,772,000			1,250,000
Common Stock [Member]
Subsequent Event [Line Items]
Class of warrant or right, outstanding																	10,830,305
Number of new stock issued during the period												30,910	30,900
Maximum [Member]
Subsequent Event [Line Items]
Notes payable | $																																		$ 71,520,462
Aggia LLC [Member]
Subsequent Event [Line Items]
Common stock, shares issued																											8,900,000							5,600,000
Common stock, par value | $ / shares																											$ 0.0001							$ 0.0001
Common stock, shares authorized																									14,400,000		14,400,000		14,400,000					14,400,000
Percentage of issued and outstanding shares																									0.499									49.9
Shares issued price per share | $ / shares																											$ 3.125							$ 1.5625
Percentage of net income generated by business segment																											40%
Share price of net income generated by business segment | $ / shares																											$ 1.25
Share price | $ / shares																											$ 0.001
Notes payable | $																											$ 71,500,000
Aggia LLC [Member] | Maximum [Member]
Subsequent Event [Line Items]
Notes payable | $																																		$ 71,500,000
Sadot Agri-Foods [Member]
Subsequent Event [Line Items]
Consulting fees, percentage of net income generated by business segment																							80%
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, par value | $ / shares																													$ 0.0001
Common stock, shares authorized																													150,000,000
Shares issued price per share | $ / shares																														$ 1
Number of new stock issued during the period							68,928	531,072
Stock option, exercise price | $ / shares							$ 1.505	$ 1.505
Subsequent Event [Member] | Two Thousand And Twenty Three Plan [Member]
Subsequent Event [Line Items]
Reversed issuance of common stock shares																													2,500,000
Shares issued																													68,928
Subsequent Event [Member] | Convertible Debt [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt instrument, face amount | $			$ 200,000	$ 600,000
Repayments of convertible debt | $			$ 200,000	$ 500,000
Subsequent Event [Member] | Revolving Credit Facility [Member] | Line of Credit [Member]
Subsequent Event [Line Items]
Repayments of long-term debt | $	$ 3,500,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Class of warrant or right, outstanding		2,200,000
Proceeds from warrant exercises | $		$ 2,200,000
Class of warrant or right, exercise price | $ / shares		$ 1,000,000																								$ 1.385
Subsequent Event [Member] | Common Stock [Member] | Additional Warrant [Member]
Subsequent Event [Line Items]
Class of warrant or right, exercise price | $ / shares		$ 2.40
Subsequent Event [Member] | Aggia LLC [Member]
Subsequent Event [Line Items]
Common stock, shares issued																											8,900,000
Common stock, par value | $ / shares																											$ 0.0001
Common stock, shares authorized																											14,400,000
Shares issued price per share | $ / shares																											$ 3.125
Percentage of net income generated by business segment																											40%
Share price of net income generated by business segment | $ / shares																											$ 1.25
Share price | $ / shares																											$ 0.001
Subsequent Event [Member] | Aggia LLC [Member] | Maximum [Member]
Subsequent Event [Line Items]
Notes payable | $																											$ 71,500,000
Subsequent Event [Member] | Sadot Agri-Foods [Member]
Subsequent Event [Line Items]
Consulting fees, percentage of net income generated by business segment																											40%
Share-based payment arrangement, noncash expense, percentage of reduction																											50%
Board Of Directors [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares authorized																												32,900
Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Shares authorized										75,792	74,019
Number of new stock issued during the period										75,792	74,019			53,961		39,573		24,275	20,829		12,711	16,126
Board of Directors Chairman [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares authorized																															31,308
Chief Financial Officer [Member] | Black Agreement [Member]
Subsequent Event [Line Items]
Officers compensation | $						$ 200,000			$ 190,000
Salary percentage						50%			50%
Additional bonus | $						$ 100,000			$ 50,000
Chief Financial Officer [Member] | Subsequent Event [Member] | Black Agreement [Member]
Subsequent Event [Line Items]
Officers compensation | $					$ 250,000
Salary percentage					50%
Additional bonus | $					$ 50,000
Designated Directors [Member] | Black Agreement [Member]
Subsequent Event [Line Items]
Additional bonus | $						$ 25,000			$ 25,000
Designated Directors [Member] | Subsequent Event [Member] | Black Agreement [Member]
Subsequent Event [Line Items]
Additional bonus | $					$ 25,000

Summary of Operating Segments_2

Summary of Operating Segments (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Other compensation expense	$ 3,682,605	$ 3,198,844
Professional fees	$ 1,010,866	$ 3,707,773

Schedule of Activity Related to

Schedule of Activity Related to Restricted Common Stock (Details) - Restricted Common Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted Stock Awards, Outstanding Beginning		1,200
Weighted-average grant date fair value, Outstanding Beginning		$ 65.33
Restricted Common Stock, Granted	20,000	221,783
Weighted Average Grant Date Fair Value, Granted	$ 0.54	$ 2.87
Restricted Common Stock, Forfeited
Weighted Average Grant Date Fair Value, Forfeited
Restricted Common Stock, Vested	(20,000)	(222,983)
Weighted Average Grant Date Fair Value, Vested	$ 0.54	$ 3.21
Restricted Stock Awards, Outstanding Ending
Weighted-average grant date fair value, Outstanding Ending