Sadot (SDOT) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39223
Entity Registrant Name	Sadot Group Inc.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	47-2555533
Entity Address, Address Line One	295 E. Renfro Street
Entity Address, Address Line Two	Suite 209
Entity Address, City or Town	Burleson
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	76028
City Area Code	(832)
Local Phone Number	604-9568
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	SDOT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,742,441
Document Fiscal Year Focus	2024
Entity Central Index Key	0001701756
Amendment Flag	false
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 962	$ 1,354
Accounts receivable, net of allowance for doubtful accounts of $0.8 million and $0.2 million as of September 30, 2024 and December 31, 2023, respectively	38,333	52,920
Inventory	1,054	2,561
Assets held for sale	5,431	0
Other current assets	113,241	56,016
Total current assets	159,021	112,851
Right to use assets	137	1,284
Property and equipment, net	11,847	12,883
Goodwill	0	1,798
Intangible assets, net	0	2,833
Other non-current assets	22	46,442
Total assets	171,027	178,091
Current liabilities:
Accounts payable and accrued expenses	40,346	50,167
Notes payable, current, net of discount of $0.1 million and $0.2 million as of September 30, 2024 and December 31, 2023, respectively	2,808	6,531
Operating lease liability, current	22	385
Deferred revenue, current	2,161	1,229
Liabilities held for sale	2,464	0
Other current liabilities	92,283	46,270
Total current liabilities	140,084	104,582
Contract liability, non-current	0	46,048
Notes payable, non-current	0	622
Operating lease liability, non-current	117	1,027
Deferred revenue, non-current	0	1,555
Total liabilities	140,201	153,834
Equity:
Common stock, $0.0001 par value, 20,000,000 shares authorized, 5,020,373 and 4,046,472 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	1	0
Additional paid-in capital	111,650	107,992
Accumulated deficit	(83,912)	(87,179)
Accumulated other comprehensive (loss) / income	(180)	8
Total Sadot Group Inc. shareholders' equity	27,559	20,821
Non-controlling interest	3,267	3,436
Total stockholders’ equity	30,826	24,257
Total liabilities and stockholders’ equity	$ 171,027	$ 178,091

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 0.8	$ 0.2
Discount on notes payable	$ (0.1)	$ 0.2
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	5,020,373	4,046,472
Common stock, outstanding (in shares)	5,020,373	4,046,472

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations and Other Comprehensive Income/ (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gross profit
Cost of goods sold	$ (199,271,000)	$ (179,268,000)	$ (480,074,000)	$ (544,803,000)
Gross profit	2,463,000	2,905,000	4,635,000	10,654,000
Impairment of goodwill	0	(828,000)	0	(828,000)
Impairment of intangible assets	0	(810,000)	0	(810,000)
Depreciation and amortization expenses	(49,000)	(443,000)	(421,000)	(1,517,000)
Franchise advertising fund expenses	(12,000)	(16,000)	(40,000)	(52,000)
Pre-opening expenses	0	(335,000)	0	(371,000)
Post-closing expenses	(91,000)	(60,000)	(120,000)	(173,000)
Stock-based expenses	(1,713,000)	(1,075,000)	(4,430,000)	(5,667,000)
Sales, general and administrative expenses	(4,245,000)	(3,310,000)	(8,770,000)	(7,175,000)
Loss from operations	(3,647,000)	(3,972,000)	(9,146,000)	(5,939,000)
Other income	0	1,000	19,000	252,000
Interest expense, net	(1,718,000)	(301,000)	(2,969,000)	(320,000)
Change in fair value of stock-based compensation	1,001,000	297,000	2,691,000	1,161,000
Warrant modification expense	0	(958,000)	0	(958,000)
Gain / (loss) on fair value remeasurement	5,461,000	(349,000)	11,995,000	(349,000)
Gain on sale of trading securities	0	0	518,000	0
Income / (Loss) Before Income Tax	1,097,000	(5,282,000)	3,108,000	(6,153,000)
Income tax expense	(3,000)	(13,000)	(9,000)	(18,000)
Net income / (loss)	1,094,000	(5,295,000)	3,099,000	(6,171,000)
Net loss attributable to non-controlling interest	69,000	112,000	169,000	112,000
Net income / (loss) attributable to Sadot Group Inc.	$ 1,163,000	$ (5,183,000)	$ 3,268,000	$ (6,059,000)
Net Income / (Loss) Per Share attributable to Sadot Group Inc.:
Basic (in dollars per share)	$ 0.25	$ (1.39)	$ 0.74	$ (1.81)
Diluted (in dollars per share)	$ 0.23	$ (1.39)	$ 0.69	$ (1.81)
Weighted-Average # of Common Shares Outstanding:
Basic (in shares)	4,693,351	3,742,192	4,436,065	3,344,394
Diluted (in shares)	5,011,339	3,742,192	4,707,964	3,344,394
Other comprehensive income / (loss)
Foreign exchange translation adjustment	$ (4,000)	$ 0	$ (1,000)	$ 0
Unrealized loss, net of income tax	(1,000)	0	(187,000)	0
Total other comprehensive loss	(5,000)	0	(188,000)	0
Total comprehensive income / (loss)	1,089,000	(5,295,000)	2,911,000	(6,171,000)
Comprehensive loss attributable to non-controlling interest	69,000	112,000	169,000	112,000
Total Comprehensive income / (loss) attributable to Sadot Group Inc.	1,158,000	(5,183,000)	3,080,000	(6,059,000)
Commodity sales
Gross profit
Revenues	200,906,000	179,975,000	480,706,000	547,900,000
Company restaurant sales, net of discounts
Gross profit
Revenues	479,000	1,937,000	2,628,000	6,725,000
Franchise royalties and fees
Gross profit
Revenues	321,000	245,000	1,319,000	767,000
Franchise advertising fund contributions
Gross profit
Revenues	12,000	16,000	40,000	52,000
Other revenues
Gross profit
Revenues	$ 16,000	$ 0	$ 16,000	$ 13,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income / (Loss)	Non-controlling Interest
Beginning balance (in shares) at Dec. 31, 2022		2,928,721
Beginning balance at Dec. 31, 2022	$ 16,558	$ 0	$ 95,913	$ (79,355)	$ 0	$ 0
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors (in shares)		3,131
Common stock compensation to board of directors	28		28
Common stock issued as compensation for services (in shares)		284,881
Common stock issued as compensation for services	3,020		3,020
Stock-based compensation - options	27		27
Net income / (loss)	(1,066)			(1,066)
Ending balance (in shares) at Mar. 31, 2023		3,216,733
Ending balance at Mar. 31, 2023	18,567	$ 0	98,988	(80,421)	0	0
Beginning balance (in shares) at Dec. 31, 2022		2,928,721
Beginning balance at Dec. 31, 2022	16,558	$ 0	95,913	(79,355)	0	0
Increase (Decrease) in Stockholders' Equity
Foreign exchange translation adjustment	0
Unrealized loss, net of income tax	0
Net income / (loss)	(6,171)
Ending balance (in shares) at Sep. 30, 2023		3,891,323
Ending balance at Sep. 30, 2023	25,354	$ 0	107,226	(85,414)	0	3,542
Beginning balance (in shares) at Mar. 31, 2023		3,216,733
Beginning balance at Mar. 31, 2023	18,567	$ 0	98,988	(80,421)	0	0
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors (in shares)		2,974
Common stock compensation to board of directors	32		32
Common stock issued as compensation for services (in shares)		371,438
Common stock issued as compensation for services	4,348		4,348
Stock-based compensation - options	27		27
Net income / (loss)	190			190
Ending balance (in shares) at Jun. 30, 2023		3,591,145
Ending balance at Jun. 30, 2023	23,164	$ 0	103,395	(80,231)	0	0
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors (in shares)		3,289
Common stock compensation to board of directors	39		39
Common stock issued as compensation for services (in shares)		81,558
Common stock issued as compensation for services	654		654
Cash exercise of warrants and warrant modification (in shares)		215,331
Cash exercise of warrants and warrant modification	3,111		3,111
Stock-based compensation - options	27		27
Investment in non-controlling interest	3,654					3,654
Foreign exchange translation adjustment	0
Unrealized loss, net of income tax	0
Net income / (loss)	(5,295)			(5,183)		(112)
Ending balance (in shares) at Sep. 30, 2023		3,891,323
Ending balance at Sep. 30, 2023	$ 25,354	$ 0	107,226	(85,414)	0	3,542
Beginning balance (in shares) at Dec. 31, 2023	4,046,472	4,046,472
Beginning balance at Dec. 31, 2023	$ 24,257	$ 0	107,992	(87,179)	8	3,436
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors (in shares)		10,564
Common stock compensation to board of directors	42		42
Common stock issued as compensation for services (in shares)		58,344
Common stock issued as compensation for services	175		175
Conversion of convertible loan (in shares)		284,139
Conversion of convertible loan	965		965
Stock based compensation - vesting of options and restricted stock awards (in shares)		23,913
Stock based compensation - vesting of options and restricted stock awards	111		111
Foreign exchange translation adjustment	0
Unrealized loss, net of income tax	(60)				(60)	0
Net income / (loss)	(313)			(265)		(48)
Ending balance (in shares) at Mar. 31, 2024		4,423,432
Ending balance at Mar. 31, 2024	$ 25,177	$ 0	109,285	(87,444)	(52)	3,388
Beginning balance (in shares) at Dec. 31, 2023	4,046,472	4,046,472
Beginning balance at Dec. 31, 2023	$ 24,257	$ 0	107,992	(87,179)	8	3,436
Increase (Decrease) in Stockholders' Equity
Foreign exchange translation adjustment	(1)
Unrealized loss, net of income tax	(187)
Net income / (loss)	$ 3,099
Ending balance (in shares) at Sep. 30, 2024	5,020,373	5,020,373
Ending balance at Sep. 30, 2024	$ 30,826	$ 1	111,650	(83,912)	(180)	3,267
Beginning balance (in shares) at Mar. 31, 2024		4,423,432
Beginning balance at Mar. 31, 2024	25,177	$ 0	109,285	(87,444)	(52)	3,388
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors	0
Common stock issued as compensation for services (in shares)		139,899
Common stock issued as compensation for services	535		535
Stock based compensation - vesting of options and restricted stock awards (in shares)		33,177
Stock based compensation - vesting of options and restricted stock awards	146		146
Foreign exchange translation adjustment	3				3
Unrealized loss, net of income tax	(126)				(126)
Net income / (loss)	2,317			2,369		(52)
Ending balance (in shares) at Jun. 30, 2024		4,596,508
Ending balance at Jun. 30, 2024	28,052	$ 0	109,966	(85,075)	(175)	3,336
Increase (Decrease) in Stockholders' Equity
Common stock compensation to board of directors	0
Common stock issued as compensation for services (in shares)		168,649
Common stock issued as compensation for services	723		723
Conversion of convertible loan (in shares)		221,779
Conversion of convertible loan	820	$ 1	819
Stock based compensation - vesting of options and restricted stock awards (in shares)		33,177
Stock based compensation - vesting of options and restricted stock awards	142		142
Foreign exchange translation adjustment	(4)				(4)
Unrealized loss, net of income tax	(1)				(1)
Reconciliation of post-split shares outstanding per transfer agent		260
Net income / (loss)	$ 1,094			1,163		(69)
Ending balance (in shares) at Sep. 30, 2024	5,020,373	5,020,373
Ending balance at Sep. 30, 2024	$ 30,826	$ 1	$ 111,650	$ (83,912)	$ (180)	$ 3,267

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net income / (loss)	$ 3,099	$ (6,171)
Adjustments to reconcile net income / (loss) to net cash used in operating activities:
Impairment of goodwill	0	828
Impairment of intangible assets	0	810
Depreciation and amortization	421	1,517
Stock-based expenses	4,430	5,667
Change in fair value of compensation	(2,691)	(1,161)
Warrant modification expense	0	958
Unrealized loss, net of income tax	(187)	0
Foreign exchange translation adjustment	(1)	0
Loss on disposal of assets	304	301
Bad debt expense	0	82
Transfer to assets held for sale	(481)	0
Changes in operating assets and liabilities:
Accounts receivable, net	20,275	(61,155)
Inventory	1,506	61
Other current assets	(57,206)	(6,659)
Other non-current assets	46,229	0
Accounts payable and accrued expenses	(9,532)	55,869
Other current liabilities	46,278	397
Contract liability, non-current	(46,048)	0
Operating right to use assets and lease liabilities, net	56	(46)
Deferred revenue	528	23
Total adjustments	3,881	(2,508)
Net cash provided by (used in) operating activities	6,980	(8,679)
Cash Flows from Investing Activities
Deposit on farmland	(5,853)	4,914
Investment from non-controlling interest	0	3,655
Purchases of property and equipment	(38)	(12,447)
Disposal of property and equipment	462	208
Net cash provided by / (used in) investing activities	(5,429)	(3,670)
Cash Flows from Financing Activities
Proceeds from notes payable	4,569	7,684
Proceeds from exercise of warrants	0	2,153
Repayments of notes payable	(6,512)	(4,964)
Net cash (used in) provided by financing activities	(1,943)	4,873
Net Increase (Decrease) in Cash	(392)	(7,476)
Cash – beginning of period	1,354	9,898
Cash – end of period	962	2,422
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	3,111	346
Income Taxes Paid	19	0
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Conversion of notes payable into common stock	$ 1,784	$ 0

Business Organization and Natur

Business Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	1. Business Organization and Nature of Operations Sadot Group Inc. ("Sadot Group" or "SGI" or together with its subsidiaries, the “Company”), a Nevada corporation was incorporated in Nevada on October 25, 2019. In late 2022, SGI transformed from a U.S.-centric restaurant business into a global organization focused on the Agri-food commodity supply chain. Effective July 27, 2023, we changed our company name from Muscle Maker, Inc., to Sadot Group Inc. Sadot Group is headquartered in Burleson, Texas with subsidiary operations throughout the United States, Brazil, Canada, Colombia, India, Israel, Singapore, Ukraine, United Arab Emirates and Zambia. As of September 30, 2024, SGI consisted of two distinct operating units: 1. Sadot LLC (“Sadot Agri-Foods”): Sadot Group’s largest operating unit is a global Agri-Foods company engaged in farming, commodity trading and shipping of food and feed (e.g., soybean meal, wheat and corn) via dry bulk cargo ships across the globe. Sadot Agri-Foods competes with the ABCD commodity companies (ADM, Bunge, Cargill, Louis-Dreyfus) as well as many regional organizations. Sadot Agri-Foods operates, through a majority owned subsidiary, a roughly 5,000 acre crop producing farm in Zambia with a focus on major commodities such as wheat, soy and corn alongside high-value tree crops such as avocado and mango. Sadot Agri-Foods was formed as part of the Company’s diversification strategy to own and operate, through its subsidiaries, the business lines throughout the food supply chain. Sadot Agri-Foods seeks to diversify over time into a sustainable and forward-looking global agri-foods company. 2. Sadot Restaurant Group, LLC ("Sadot Food Services"): has three unique “healthier for you” concepts, including two fast casual restaurant concepts, Pokémoto and Muscle Maker Grill, as well as one subscription-based fresh prep meal concept, SuperFit Foods. SuperFit Foods was sold in August 2024. The restaurants were founded on the belief of taking every-day menu options and converting them into “healthier for you” menu choices with the goal of satisfying consumers demand for healthier choices, customization, flavor and convenience. Each of our concepts offers different menus that are tailored to specific consumer segments. We believe our concepts deliver highly differentiated customer experiences. This entire operating segment was identified as held for sale. Please see Note 3 – Assets held for sale for further details. Recent Corporate Developments On October 9, 2024, the Company filed a Certificate of Change Pursuant to NRS 78.209 with the Nevada Secretary of State to effect a reverse stock split of the Company’s common stock at a ratio of one for- ten (the “Reverse Stock Split”), which became effective 12:01 am eastern on October 18, 2024. As a result of the Reverse Stock Split, every 10 shares of the Company’s common stock issued and outstanding on the effective date were consolidated into one issued and outstanding share. All stockholders who were entitled to receive fractional shares as a result of the Reverse Stock Split received one whole share for their fractional share interest. There was no change in the par value of the Company's common stock. Liquidity The Company's primary source of liquidity is cash on hand. As of September 30, 2024, the Company had a cash balance, a working capital surplus and an accumulated deficit of $1.0 million, $18.9 million, and $83.9 million, respectively. During the three and nine months ended September 30, 2024, the Company generated Pre-tax net income of $1.1 million and $3.1 million, respectively. The Company had Net cash provided by operations of $7.0 million for the nine months ended September 30, 2024. The Company believes that our existing cash on hand, current accounts receivable and future cash flows from our commodity trading, farming and franchise operations, will be sufficient to fund our operations, anticipated capital expenditures and repayment obligations over the next 12 months. Working Capital We measure our liquidity in a number of ways, including the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Cash 962 1,354 Accounts Receivable, net 38,333 52,920 Inventory 1,054 2,561 Other current assets 113,241 56,016 Assets held for sale (4) 5,431 — Total current assets 159,021 112,851 Accounts payable and accrued expenses 40,346 50,167 Notes payable, net 2,808 6,531 Other current liabilities (1) 94,466 47,884 Liabilities held for sale (5) 2,464 — Total current liabilities 140,084 104,582 Working capital (2) 18,937 8,269 Current ratio (3) 1.14 1.08 (1) Consists of Operating lease liability, current, Deferred revenue, current and Other current liabilities (2) Working Capital is defined as Total current assets less Total current liabilities (3) Current ratio is defined as Total current assets divided by Total current liabilities (4) See Note 3 for additional information (5) See Note 3 for additional information

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024, and for the three and nine months ended September 30, 2024, and 2023. The results of operations for the three and nine months ended September 30, 2024, and 2023 are not necessarily indicative of the operating results for the full year. It is suggested that these Unaudited Condensed Consolidated Financial Statements be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2023. The Balance Sheet as of December 31, 2023, 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. 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 cash equivalents as of September 30, 2024 or December 31, 2023. Accounts Receivable Accounts Receivable consists of receivables of $38.3 million and $52.9 million, net of doubtful accounts of $0.8 million and $0.2 million as of September 30, 2024, and December 31, 2023, respectively. Accounts receivable is stated at historical carrying amounts net of write-offs and allowances for uncollectible accounts. The Company establishes allowances for uncollectible trade accounts receivable based on lifetime expected credit losses using an aging schedule for each pool of accounts receivable. Pools are determined based on risk characteristics such as the type of receivable and geography. A default rate is derived using a provision matrix which is evaluated on a regular basis by management and based on past experience and other factors. The default rate is then applied to the pool to determine the allowance for expected credit losses. Given the short-term nature of the Company's trade accounts receivable, the default rate is only adjusted if significant changes in the credit profile of the portfolio are identified (e.g., poor crop years, credit issues at the country level, systematic risk), resulting in historic loss rates that are not representative of forecasted losses. Uncollectible accounts are written off when a settlement is reached for an amount that is less than the outstanding historical balance or when the Company has determined that collection of the balance is unlikely. Inventory Inventory, which are stated at the lower of cost or net realizable value, related to Sadot Agri-foods was $1.1 million and $2.4 million as of September 30, 2024 and December 31, 2023, respectively and nil and $0.2 million related to Sadot food services as of September 30, 2024 and December 31, 2023, respectively. Cost is determined using the first-in, first-out method. Assets held for sale In the first quarter of 2024, the Company classified its Sadot food services segment as held for sale. Assets and liabilities of disposal group(s) are classified as held for sale when: • management, having the authority to approve action, commits to a plan to sell, • the disposal group(s) are available for immediate sale in present condition, • an active program to locate a buyer and other actions required to complete the plan to sell have been initiated, • the sale is probable and expected to be completed within one year, • the sale is actively marketed at a reasonable price reflecting its current fair value, • and it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially measures a disposal group that is classified as held for sale at the lower of its carrying value or fair value less cost to sell. Any impairment loss resulting from this initial measurement is recognized in the period in which the held for sale criteria described above, is met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less costs to sell, at each reporting period that it remains as held for sale, with any changes as a result of the assessment adjusting the carrying value of the disposal group, but not in excess of the cumulative loss previously recognized on the disposal group. Following their classification as held for sale, assets are not depreciated or amortized. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognized. Refer to Note 3 – Assets held for sale for more details. 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: Furniture and Equipment 3 – 7 years Leasehold Improvements 1 – 8 years Vehicles 5 - 10 years Land Improvements 3 -20 years 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 goodwill has an indefinite life and is not amortized, but is 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. In the first quarter of 2024, the remaining intangible assets were moved to assets held for sale. See Note 3 – Assets held for sale for additional information. 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 September 30, 2024 and December 31, 2023, the Company deemed the conversion feature related to notes payable was not required to be bifurcated and recorded as a derivative liability. 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. Seasonality There is a degree of seasonality in the growing cycles, procurement and transportation of crops. The farming industry in general historically experiences seasonal fluctuations in revenues and net income. Typically, the Company has lower sales and net income during the non-harvest seasons and higher sales and net income during the harvest season. Commodity Sales Commodity sale revenue is generated by Sadot Agri-Foods and is recognized when the commodity is delivered as evidenced by the bill of lading, physical delivery or completion of the sale contract and the invoice is prepared and submitted to the customer. During the three and nine months ended September 30, 2024, the Company recorded Commodity sales revenues of $200.9 million and $480.7 million, and $180.0 million and $547.9 million for the three and nine months ended September 30, 2023, respectively, which is included in Commodity sales on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Restaurant Sales Retail store revenue derived from company owned and operated locations at Sadot Food Service is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales-related taxes. During the three and nine months ended September 30, 2024, the Company recorded retail store revenues of $0.5 million and $2.6 million, and $1.9 million and $6.7 million during the three and nine months ended September 30, 2023, respectively, which is included in Restaurant sales on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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. Franchise Royalties and Fees Franchise revenues derived from Franchisee owned and operated locations 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 $0.3 million and $0.7 million during the three and nine months ended September 30, 2024 and $0.2 million and $0.5 million during the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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 $45.0 thousand and $0.5 million, during the three and nine months ended September 30, 2024 and $23.0 thousand and $0.2 million, for the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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 $14.6 thousand and $0.1 million during the three and nine months ended September 30, 2024 and $30.0 thousand and $0.1 million for the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Rebates earned on purchases by Company-owned stores are recorded as a reduction of Food and beverage costs during the period in which the related food and beverage purchases are made. 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 $12.0 thousand and $40.0 thousand during the three and nine months ended September 30, 2024 and $16.0 thousand and $0.1 million for the three and nine months ended September 30, 2023, which are included in Franchise advertising fund contributions on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company and revenue from forward sales contracts and prepayments received for future trades. Deferred revenue related to Sadot food services is recognized in income over the life of the franchise. 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. Deferred revenue related to Sadot Agri-Foods is recognized at the completion of each commodity forward sales contract agreement. Stock-Based Expenses Stock-based expenses include all expenses that are paid with stock. This includes stock-based consulting fees due to Aggia and other consultants, stock compensation paid to the Company's board of directors, and stock compensation paid to employees. The consulting fees due to Aggia related to ongoing Sadot Agri-Foods and expansion of the global agri-foods 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 80.0% of the Net Income generated by Sadot Agri-Foods through March 31, 2023. As of April 1, 2023 the consulting agreement was amended to calculate consulting fees on 40.0% of the Net income generated by Sadot LLC. See Note 15 – Commitments and contingencies for further details. Stock-based expenses for the three and nine months ended September 30, 2024 were $1.7 million and $4.4 million, and for the three and nine months ended September 30, 2023 were $1.1 million and $5.7 million, respectively, and are recorded in the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Net Income (Loss) per Share Basic earnings (loss) per common share is computed by dividing net income (loss) attributable to Sadot Group Inc. by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per common share is computed by dividing net income (loss) attributable to Sadot Group Inc. by the weighted average number of common shares outstanding during the period plus any potentially dilutive common shares, resulting from the exercise of warrants, option, calculated using the treasury stock method or the conversion of convertible notes payable, calculated using the if-converted method. The following securities are excluded from the calculation of weighted average diluted common shares at September 30, 2024 and 2023, respectively, because their inclusion would have been anti-dilutive: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Warrants 1,593,008 1,778,293 1,593,008 1,778,293 Options 81,250 101,250 81,250 101,250 RSAs 533,947 746,243 812,701 746,243 Convertible debt — 2,356 — 2,356 Total potentially dilutive shares 2,208,205 2,628,142 2,486,959 2,628,142 The following table sets forth the computation of basic and dilutive net income / (loss) per share attributable to the Company’s stockholders: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (In thousands, except for share count and per share data) Net income / (loss) attributable to Sadot Group Inc. 1,163 (5,183) 3,268 (6,059) Weighted-average shares outstanding: Basic 4,693,351 3,742,192 4,436,065 3,344,394 Effect of potentially dilutive stock options — — — — Effect of potentially dilutive RSAs 75,564 — 29,475 — Effect of potentially dilutive convertible debt 242,424 — 242,424 — Diluted 5,011,339 3,742,192 4,707,964 3,344,394 Net income / (loss) per share attributable to Sadot Group Inc.: Basic 0.25 (1.39) 0.74 (1.81) Diluted 0.23 (1.39) 0.69 (1.81) Major Vendors The following table sets forth the major vendors to purchase commodities for resale, purchase inputs for farming operations and distribute food products to their Company-owned restaurants: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Number of vendors 4 1 4 4 Type Commodities Commodities Commodities Commodities % of purchases 95 % 99 % 87 % 94 % Derivative Instruments The Company is exposed to market risks primarily related to the volatility in the price of carbon offset units and food and feed commodities (e.g., soybeans, wheat and corn). To manage these risks, the Company enters into forward sales contracts and hedges from time to time. The Company evaluates its contracts to determine if such contracts qualify as derivatives under FASB Accounting ASC 815, “Derivatives and Hedging” (“ASC 815”). Derivative instruments are recorded as either assets or liabilities measured at their fair values. The Company’s existing forward sales contracts for soybeans do not qualify for hedge accounting treatment. Forward sales contracts are derivatives that were purchased and sold at a later date at a fixed or determinable price for a specified period. Forward sales contract are initially measured at fair value and any changes in fair value of the forward sales contracts are recorded as Gain / (loss) on fair value remeasurement in the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) for each reporting period. The Company also enters into hedging transactions to mitigate exposures to fluctuations in agricultural commodity prices. We enter into these derivative contracts for periods consistent with the related underlying exposures, and the contracts do not constitute positions independent of those exposures. We do not enter into derivative contracts for speculative purposes and do not use leveraged instruments. There was one open hedge position at September 30, 2024. Hedging transaction are initially measured at fair value and then are subsequently remeasured to fair value at the reporting date. Changes in fair value are recognized in Unrealized loss, net of income tax, until the hedge is completed and at that time the gain or loss is recognized in Cost of goods sold in the Consolidated Statement of Operations and Other Comprehensive Income / (Loss). Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument is probable within the next 12 months from the balance sheet date. The Company does not offset its derivative assets and liabilities within the Unaudited Condensed Consolidated Balance Sheets. Changes in the fair value of derivative instruments and cash flows from derivative contracts are included in Net cash provided by (used in) operating activities in the Condensed Consolidated Statement of Cash Flows. Refer to Fair Value of Financial Instruments below, Note 15 – Commitments and contingencies and Note 18 – Financial instruments for additional information regarding the Company’s derivative 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. See Note 17 – Fair value measurement for a summary of financial liabilities held at carrying amount including the Accrued compensation liability, Forward sales derivatives and the Derivative liability. For details related to the fair value of the Accrued compensation liability measured using Level 1 inputs, refer to Note 19 – Equity for details related to the fair value of the Forward sales derivatives and Derivative liability measured using Level 2 inputs, refer to Note 15 – Commitments and contingencies and Note 18 – Financial instruments. 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 and Other Comprehensive Income / (Loss). Currency Translation Differences Transactions in foreign currencies are remeasured in the functional currency of the related consolidated company at the average foreign exchange rates for income and expenses. Monetary assets and liabilities denominated in foreign currencies at the reporting date are remeasured to the functional currency at the foreign exchange rate ruling as of the reporting period end date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are remeasured to the functional currency at foreign exchange rates ruling at the dates the fair value was determined. Foreign exchange differences arising on remeasured are recognized in the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) under Foreign exchange translation adjustment. The assets and liabilities of foreign operations, including farm operations and fair value adjustments arising on consolidation, are translated to the Company’s reporting currency, United States Dollars, at foreign exchange rates at the reporting date. On a monthly basis, for subsidiaries whose functional currency is a currency other than the U.S. dollar, subsidiary statements of income and cash flows must be translated into U.S. dollars for consolidation purposes based on weighted-average exchange rates in each monthly period. As a result, fluctuations of local currencies compared to the U.S. dollar during each monthly period impact our consolidated statements of income and cash flows for each reported period (per quarter and year-to-date) and also affect comparisons between those reported periods. Non-controlling Interests The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% of the voting rights. Non-controlling interests represent third-party equity ownership interests in the Company’s farming consolidated entity. The Company evaluates its ownership, contractual and other interests in entities to determine if it has any variable interest in a VIE. These evaluations are complex, and involve judgment and the use of estimates and assumptions based on available historical information, among other factors. The Company considers itself to control an entity if it is the majority owner of or has voting control over such entity. The Company also assesses control through means other than voting rights (“variable interest entities” or “VIEs”) and determines which business entity is the primary beneficiary of the VIE. Management performs ongoing reassessments of whether changes in the facts and circumstances regarding the Company’s involvement with a VIE will cause the consolidation conclusion to change. Changes in consolidation status are applied prospectively. The Company has no VIEs at September 30, 2024 and December 31, 2023. The amount of net income attributable to Non-controlling interests is disclosed in the Unaudited

Assets Held For Sale

Assets Held For Sale	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Assets Held For Sale	3. Assets Held For Sale 2023 Disposal groups held for sale During the first quarter of 2024, the Company began actively marking the sale of Sadot food services and identifying it as a disposal group that meets the requirements of ASC 360-10. Accordingly, it was classified as held for sale in the Company's Unaudited Condensed Consolidated Balance Sheets. This current period classification resulted in the Group identifying a triggering event as it was more likely than not that these asset groups would be disposed of under ASC 350-20. For more details over the resulting impairment test performed prior to measuring the disposal group at the lower of their carrying amount or fair value less cost to sell, see Note 8 – Goodwill and other intangible assets, net. The following presents the major classes of assets and liabilities for the Sadot food services reporting unit held for sale as of September 30, 2024: As of September 30, 2024 $’000 Cash 481 Accounts receivable, net of allowance for doubtful accounts of $0.8 million 164 Inventory — Other current assets 75 Right to use assets — Property and equipment, net 6 Goodwill 1,798 Intangible assets, net 2,715 Other non-current assets 192 Assets held for sale 5,431 Accounts payable and accrued expenses 247 Notes payable, current 82 Operating lease liability, current 182 Deferred revenue, current 119 Other current liabilities 241 Notes payable, non-current 560 Operating lease liability, non-current — Deferred revenue, non-current 1,033 Liabilities held for sale 2,464 Sadot Food Services had the following pre-tax losses: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 $’000 $’000 $’000 $’000 Sadot Food Services Net Loss Before Income Tax (665) (2,344) (1,713) (3,540) On August 1, 2024 SuperFit foods was sold for $0.2 million with a minimal gain on the sale.

Allowance for Credit Losses on

Allowance for Credit Losses on Accounts Receivable	9 Months Ended
	Sep. 30, 2024
Credit Loss [Abstract]
Allowance for Credit Losses on Accounts Receivable	4. Allowance for Credit Losses on Accounts Receivable For the periods ended September 30, 2024 and December 31, 2023, a summary of the activity in the allowance for credit losses on accounts receivable appears below: As of September 30, 2024 December 31, 2023 $’000 $’000 Balance at beginning of period 173 23 Adjustments related to Sadot food services 37 72 Adjustments related to Sadot agri-foods 691 78 Transferred to assets held for sale (134) — Balance at end of period 767 173

Other Current Assets

Other Current Assets	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	5. Other Current Assets In the first three quarters of 2024, the Company transferred $0.1 million of other current assets to Assets held for sale. See Note 3 – Assets held for sale for additional information. At September 30, 2024 and December 31, 2023, the Company’s other current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Prepaid expenses 309 766 Other receivables 74 7 Contract assets - current 93,520 47,180 Forward sales derivative 13,486 1,491 Notes receivable, current — 148 Deposit on farmland 5,852 — Prepaid forward on carbon offsets — 6,424 Other Current Assets 113,241 56,016 Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Indonesia by Sadot agri-foods. 6. Other Non-Current Assets In the first three quarters of 2024, the Company transferred $0.2 million of other non-current assets to Assets held for sale. See Note 3 – Assets held for sale for additional information. At September 30, 2024 and December 31, 2023, the Company’s other non-current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Security deposit 22 76 Notes receivable, non-current — 26 Contract assets, non-current — 46,340 Other non-current assets 22 46,442

Other Non-Current Assets

Other Non-Current Assets	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Non-Current Assets	5. Other Current Assets In the first three quarters of 2024, the Company transferred $0.1 million of other current assets to Assets held for sale. See Note 3 – Assets held for sale for additional information. At September 30, 2024 and December 31, 2023, the Company’s other current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Prepaid expenses 309 766 Other receivables 74 7 Contract assets - current 93,520 47,180 Forward sales derivative 13,486 1,491 Notes receivable, current — 148 Deposit on farmland 5,852 — Prepaid forward on carbon offsets — 6,424 Other Current Assets 113,241 56,016 Deposit on farmland consists of funds paid as a deposit with the intent to acquire farmland in Indonesia by Sadot agri-foods. 6. Other Non-Current Assets In the first three quarters of 2024, the Company transferred $0.2 million of other non-current assets to Assets held for sale. See Note 3 – Assets held for sale for additional information. At September 30, 2024 and December 31, 2023, the Company’s other non-current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Security deposit 22 76 Notes receivable, non-current — 26 Contract assets, non-current — 46,340 Other non-current assets 22 46,442

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	7. Property and Equipment, Net In the first three quarters of 2024, the Company transferred $6.0 thousand of Property and equipment, net to Assets held for sale. See Note 3 – Assets held for sale for additional information. As of September 30, 2024 and December 31, 2023, Property and equipment consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Furniture and equipment 232 1,026 Vehicles 215 270 Leasehold improvements 11 877 Land and land improvements 11,766 11,766 Construction in process 6 — Property and equipment, gross 12,230 13,939 Less: accumulated depreciation (383) (1,056) Property and equipment, net 11,847 12,883 Depreciation expense amounted to $49.0 thousand and $0.3 million for the three and nine months ended September 30, 2024 and $0.2 million and $0.7 million during the three and nine months ended September 30, 2023, respectively. The Company wrote off Property and equipment related to closed locations and future locations that were terminated due to a change of business focus and recorded a loss on disposal of $0.1 million and $0.3 million during the three and nine months ended September 30, 2024 and $0.3 million and $0.3 million for the three and nine months ended September 30, 2023, respectively, in the Unaudited Condensed Consolidated Statement of Operations and Comprehensive Income / (Loss).

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	8. 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 5 to 10 years. In the first three quarters of 2024, the Company moved the remaining intangible assets to assets held for sale and as a result of the reclassification, the Company stopped amortizing these assets. See Note 3 – Assets held for sale for additional information. A summary of the intangible assets is presented below: Intangible Impairment of Amortization Intangible Intangible Impairment of Amortization Transfer to assets held for sale Intangible $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 670 (419) (251) — — — — — — Franchise Agreements Muscle Maker Grill 136 (116) (20) — — — — — — Trademark SuperFit 29 (22) (7) — — — — — — Domain Name SuperFit 81 (62) (19) — — — — — — Customer List SuperFit 90 (70) (20) — — — — — — Proprietary Recipes SuperFit 103 (79) (24) — — — — — — Non-Compete Agreement SuperFit 107 (42) (65) — — — — — — Trademark Pokemoto 118 — (26) 92 83 — (9) (74) — Franchisee License Pokemoto 2,322 — (207) 2,115 2,045 — (69) (1,976) — Proprietary Recipes Pokemoto 867 — (121) 746 705 — (40) (665) — Non-Compete Agreement Pokemoto 88 — (88) — — — — — — 4,611 (810) (848) 2,953 2,833 — (118) (2,715) — Amortization expense related to intangible assets was nil and $0.1 million for the three and nine months ended September 30, 2024 and $0.3 million and $0.8 million for the three and nine months ended September 30, 2023, respectively. A summary of the goodwill assets is presented below: Muscle Maker Grill Pokemoto SuperFit Food Total $’000 $’000 $’000 $’000 Goodwill, net at December 31 2022 570 1,798 258 2,626 Impairment of goodwill (570) — (258) (828) Goodwill, net at September 30, 2023 — 1,798 — 1,798 Goodwill, net at December 31 2023 — 1,798 — 1,798 Transfer to assets held for sale — (1,798) — (1,798) Goodwill, net at September 30, 2024 — — — —

Accounts Payables and Accrued E

Accounts Payables and Accrued Expenses	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Accounts Payables and Accrued Expenses	9. Accounts Payables and Accrued Expenses In the first three quarters of 2024, the Company transferred $0.2 million of Accounts payables and accrued expenses to Assets held for sale. See Note 3 – Assets held for sale for additional information. Accounts payables and accrued expenses consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Accounts payable 2,954 3,488 Accrued payroll and bonuses 252 756 Accrued expenses 8 204 Accrued interest expenses 12 77 Accrued professional fees 205 255 Accounts payable commodities 36,907 45,342 Accrued purchases — 17 Sales taxes payable 8 28 40,346 50,167

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Notes Payable	10. Notes Payable Line of Credit On September 22, 2023, the Company entered into the Standby Equity Purchase Agreement (“SEPA”) with YA II PN, LTD, a Cayman Islands exempt limited partnership (“Yorkville”) pursuant to which the Company has the right to sell to Yorkville up to $25 million of its shares of common stock, subject to certain limitations and conditions set forth in the SEPA, from time to time during the term of the SEPA. Sales of the shares of common stock to Yorkville under the SEPA, and the timing of any such sales, are at the Company’s option, and the Company is under no obligation to sell any shares of common stock to Yorkville under the SEPA except in connection with notices that may be submitted by Yorkville, in certain circumstances as described below. Upon the satisfaction of the conditions to Yorkville’s purchase obligation set forth in the SEPA, including having a registration statement registering the resale of the shares of common stock issuable under the SEPA declared effective by the SEC, the Company will have the right, but not the obligation, from time to time at its discretion until the SEPA is terminated to direct Yorkville to purchase a specified number of shares of common stock (“Advance”) by delivering written notice to Yorkville ( “Advance Notice”). While there is no mandatory minimum amount for any Advance, it may not exceed an amount equal to 100% of the average of the daily traded amount during the five consecutive trading days immediately preceding an Advance Notice. The shares of common stock purchased pursuant to an Advance delivered by the Company will be purchased at a price equal to 97% of the lowest daily VWAP of the shares of common stock during the three consecutive trading days commencing on the date of the delivery of the Advance Notice, other than the daily VWAP on a day in which the daily VWAP is less than a minimum acceptable price as stated by the Company in the Advance Notice or there is no VWAP on the subject trading day. The Company may establish a minimum acceptable price in each Advance Notice below which the Company will not be obligated to make any sales to Yorkville. “VWAP” is defined as the daily volume weighted average price of the shares of common stock for such trading day on the Nasdaq Stock Market during regular trading hours as reported by Bloomberg L.P. Accordingly, as may otherwise be limited by Yorkville’s 4.99% beneficial ownership limitation, assuming the Company submits an Advance requiring Yorkville to provide $100,000 in funding and assuming an applicable VWAP of $11.00 and, in turn, a purchase price of $10.67 (97% of the VWAP), the Company would be required to issue 9,372 shares of common stock and Yorkville would receive a profit of approximately $0.3201 per share, or approximately $2,999.98, if it sold all of such shares at $11.00 per share. In connection with the SEPA, and subject to the condition set forth therein, Yorkville agreed to advance to the Company in the form of convertible promissory notes (the “Convertible Notes”) an aggregate principal amount of $4.0 million (the “Pre-Paid Advance”). The Pre-Paid Advance was disbursed on September 22, 2023 in the principal amount of $3.0 million and the balance of $1.0 million on October 30, 2023. The purchase price for the Pre-Paid Advance is 94.0% of the principal amount of the Pre-Paid Advance. Interest shall accrue on the outstanding balance of any Pre-Paid Advance at an annual rate equal to 6.0%, subject to an increase to 18% upon an event of default as described in the Convertible Notes. The maturity date is 12-months after the initial closing of the Pre-Paid Advance. Yorkville may convert the Convertible Notes into shares of the Company’s common stock at a conversion price equal to the lower of $11.1495 or 95% of the lowest daily VWAP during the seven consecutive trading days immediately preceding the conversion (the “Conversion Price”), which in no event may the Conversion Price be lower than $3.30 (the “Floor Price”). In addition, upon the occurrence and during the continuation of an event of default, the Convertible Notes shall become immediately due and payable and the Company shall pay to Yorkville the principal and interest due thereunder. In no event shall Yorkville be allowed to effect a conversion if such conversion, along with all other shares of common stock beneficially owned by Yorkville and its affiliates would exceed 49.9% of the outstanding shares of the common stock of the Company. If any time on or after October 22, 2023 (i) the daily VWAP is less than the Floor Price for seven trading days during a period of nine consecutive trading days (“Floor Price Trigger”), or (ii) the Company has issued in excess of 99% of the shares of common stock available under the Exchange Cap (“Exchange Cap Trigger” and collectively with the Floor Price Trigger, the “Trigger”)), then the Company shall make monthly payments to Yorkville beginning on the seventh trading day after the Trigger and continuing monthly in the amount of $500,000 plus an 8.0% premium and accrued and unpaid interest. The Exchange Cap Trigger will not apply in the event the Company has obtained the approval from its stockholders in accordance with the rules of Nasdaq Stock Market for the issuance of shares of common stock pursuant to the transactions contemplated in the Convertible Note and the SEPA in excess of 19.99% of the aggregate number of shares of common stock issued and outstanding as of the effective date of the SEPA (the “Exchange Cap”). No triggering event occurred as of September 30, 2024. As of September 30, 2024, 607,527 shares of common stock have been converted leaving an aggregate principal balance remaining of $0.8 million. Notes Payable The Company repaid a total amount of $2.0 million and $8.3 million during the three and nine months ended September 30, 2024, and $0.2 million and $0.1 million, during the three and nine months ended September 30, 2023, respectively, of the notes payable. As of September 30, 2024, the Company had an aggregate amount of $2.8 million in notes payable, net. The notes had interest rates ranging between 6.00% - 25.80% per annum, due on various dates through March 2025. In the first three quarters of 2024, the Company transferred $0.6 million of notes payable to Liabilities held for sale. See Note 3 – Assets held for sale for additional information. The maturities of notes payable as of September 30, 2024, are as follows: Principal Amount $’000 10/1/24-9/30/25 2,939 10/1/25-9/30/26 — 10/1/26-9/30/27 — Thereafter — Total maturities 2,939 Less discount (131) Notes payable, net 2,808

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	11. Leases The Company’s leases consist of restaurant locations and corporate offices. We determine if a contract contains a lease at inception. The leases generally have remaining terms of 1-5 years and most leases included the option to extend the lease for an additional 5 years. The total lease cost associated with right of use assets and operating lease liabilities was $37.0 thousand and $0.2 million for the three and nine months ended September 30, 2024 and $0.2 million and $0.6 million for the three and nine months ended September 30, 2023, respectively, and has been recorded in the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) as Cost of goods sold. In the first three quarters of 2024 all of the Company's lease liabilities of $0.2 million were moved to Liabilities held for sale. See Note 3 – Assets held for sale for additional information. Right to use asset and operating lease liabilities decreased due to the refranchising, selling and closure of all of our corporate owned locations by September 30, 2024. The assets and liabilities related to the Company’s leases were as follows: As of September 30, 2024 December 31, 2023 $’000 $’000 Assets Total lease assets 137 1,284 Transferred to assets held for sale — — Right to use asset 137 1,284 Liabilities Total lease liabilities 321 1,412 Transferred to liabilities held for sale (182) — Operating leases – current 22 385 Operating leases – non-current 117 1,027 The table below presents the future minimum lease payments under the noncancellable operating leases as of September 30, 2024: Total Operating Leases Held for Sale Current Operating Leases $’000 $’000 $’000 Fiscal Year: 10/1/2024-9/30/2025 238 193 45 10/1/2025-9/30/2026 45 — 45 10/1/2026-9/30/2027 45 — 45 10/1/2027-9/30/2028 45 — 45 10/1/2028-9/30/2029 23 — 23 Thereafter — — — Total lease payments 396 193 203 Less imputed interest (75) (11) (64) Present value of lease liabilities 321 182 139 The Company’s lease term and discount rates were as follows: As of September 30, 2024 Weighted-average remaining lease term (in years) Operating leases 2.58 Weighted-average discount rate Operating leases 15.1 %

Deferred Revenue

Deferred Revenue	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Deferred Revenue	12. Deferred Revenue In the first three quarters of 2024, the Company transferred $1.2 million of deferred revenue to Liabilities held for sale. See Note 3 – Assets held for sale for additional information. The Company's deferred revenue consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Deferred revenues, net 2,161 2,784 Less: deferred revenue, current (2,161) (1,229) Deferred revenues, non-current — 1,555 Deferred revenue related to commodity forward sales contracts and prepayments on future trades were $2.2 million and $1.4 million, as of September 30, 2024 and December 31, 2023, respectively. Deferred revenue related to deferred franchise fees were nil and $1.4 million, as of September 30, 2024 and December 31, 2023, respectively.

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 30, 2024
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	13. Other Current Liabilities In the first three quarters of 2024, the Company transferred $0.2 million of other current liabilities to Liabilities held for sale. See Note 3 – Assets held for sale for additional information. Other current liabilities consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Gift card liability — 13 Co-op advertising fund liability — 114 Marketing development brand liability — 68 Advertising fund liability — 29 Derivative liability 189 — Contract liabilities, current 92,094 46,046 92,283 46,270

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 and December 31, 2023 are presented below: As of September 30, 2024 December 31, 2023 $’000 $’000 Deferred tax assets: Net operating loss carryforwards 13,401 11,890 Receivable allowance 163 37 Stock-based compensation 115 20 Intangible assets 619 727 163(j) adjustment 714 100 Property and equipment 43 — Accrued expenses — 106 Capitalized costs 8 4 Deferred revenues 167 310 Leases 30 301 Gross deferred tax asset 15,260 13,495 Deferred tax liabilities: Other liabilities (4) — Property and equipment — (60) Leases (29) (274) Unrealized gains (2,818) (317) Gross deferred tax liabilities (2,851) (651) Net deferred tax assets 12,409 12,844 Valuation allowance (12,409) (12,844) Net deferred tax asset, net of valuation allowance — — The income tax expense for the periods shown consist of the following: Nine Months Ended September 30, 2024 2023 $’000 $’000 Federal: Current — — Deferred — — State and local: Current (9) (18) Deferred — — (9) (18) Change in valuation allowance — — Income tax expense (9) (18) A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: As of September 30, 2024 December 31, 2023 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact — % 1.1 % Permanent differences 0.5 % (0.3) % Return to provision adjustments 3.6 % 0.5 % Warrant modification expense — % (2.5) % Fair value gain/loss on share issuance (18.6) % 3.6 % Other 2.4 % — % Change in valuation allowance (9.7) % (23.2) % Effective income tax rate (0.8) % 0.2 % The Company has filing obligations in what it considers its U.S. major tax jurisdictions as follows: Connecticut, Kansas, Florida, 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 $58.2 million of Federal and State Net operating loss (“NOLs”) available to offset future taxable income. The net operating loss carryforwards generated prior to 2018, if not utilized, will expire from 2035 to 2037 for federal and state purposes. As of September 30, 2024 and December 31, 2023, 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 $12.4 million and $12.8 million, respectively. The valuation allowance decreased by approximately $0.4 million. 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 or beginning the day after the most recent ownership change, if shorter.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies Forward Purchase and Sales Contracts On September 12, 2023, the Company through Sadot Agri-Foods, entered into a forward purchase contract titled the Verified Emissions Reduction Purchase Agreement (“VERPA”) for the acquisition of Verified Carbon Units (“VCUs”) generated by a conservation project along the Riau coastline in Indonesia (“conservation project”). Under the VERPA, Sadot Agri-Foods will acquire 180,000 VCUs between 2025 and 2027 as issued. Delivery of VCUs to Sadot Agri-Foods is expected within 14 days from credit issuance annually, where such delivery will occur no later than December of each respective year. The acquisition price for these VCUs is $35.69 per VCU, or $6.4 million in the aggregate, which was paid on September 23, 2023. The aggregate purchase price paid of $6.4 million was recorded on the balance sheet within the Gain on fair value remeasurement account. On September 13, 2023, the Company through Sadot Agri-Foods, entered into a separate forward sales agreement pursuant to which the purchaser agreed to acquire 180,000 VCUs between 2025 and 2026 for an acquisition price of $44.62 per VCU, or $8.0 million. The VCUs are expected to be generated as part of the conservation project. The VCUs would be delivered within 14 days from credit issuance annually, where such delivery will occur no later than December of each respective year. Payment for these VCUs would not be required until 2025 at the earliest, within 10 days of VCU issuance. However, Sadot Agri-Foods has the right to repurchase any VCUs during the term of this forward contract at the then current market price (based on the prices reported by an independent marketplace). This contract was determined to be a derivative in accordance with ASC 815. On September 20, 2024, the Company sold the right to acquire the 180,000 VCUs for $9.3 million. On November 24, 2023, the Company through Sadot Agri-Foods, entered into a forward sale contract for the sale of 70,000 Metric Tons (“MTs”) of soybeans. Sadot Agri-Foods will provide 70,000 MTs to a third-party in May 2025, which is the executed contract date. The acquisition price for these MTs is $662 per MT, or $46.3 million in the aggregate. This contract was determined to be a derivative in accordance with ASC 815. On December 6, 2023, the Company through Sadot Agri-Foods, entered into a forward sale contract for the sale of 70,000 Metric Tons (“MTs”) of soybeans. Sadot Agri-Foods will provide 70,000 MTs to a third-party in November/December 2024, which is the executed contract date. The acquisition price for these MTs is $674 per MT, or $47.2 million in the aggregate. This contract was determined to be a derivative in accordance with ASC 815. Refer to Note 2 – Significant accounting policies, Note 17 – Fair value measurement and Note 18 – Financial instruments for additional information regarding the Derivative liability. Consulting Agreements On November 14, 2022 (the “Effective Date”), the Company, Sadot LLC 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 LLC engaged Aggia to provide certain advisory services to Sadot Agri-Food for creating, acquiring and managing Sadot Agri Food’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 Agri-Food, the Company agreed to issue shares of common stock of the Company, par value $0.0001 per share, to Aggia subject to Sadot Agri-Food generating net income measured on a quarterly basis at per share price of $15.6250, subject to equitable adjustments for any combinations or splits of the common stock occurring following the Effective Date. Upon Sadot Agri-Food generating net income for any fiscal quarter, the Company shall issue Aggia a number of shares of common stock equal to the net income for such fiscal quarter divided by the per share price (the “Shares”). The Company may only issue authorized, unreserved shares of common stock. The Company will not issue Aggia in excess of 1,442,428 shares representing 49.9% of the number of issued and outstanding shares of common stock as of the Effective Date. In the event that the shares cap has been reached, then the remaining portion of the net income, if any, not issued as shares shall accrue as debt payable by Sadot Group to Aggia until such debt has reached a maximum of $71.5 million. 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 10 days of the final calculation. 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 885,546 shares (the “Shares”) of common stock, par value $0.0001 per share, of the Company, which such Shares represent 1,442,428 Shares that Aggia is entitled to receive pursuant to the Services Agreement less the 556,882 Shares that have been issued to Aggia pursuant to the Services Agreement as of the Addendum Date. The Company will not issue Aggia in excess of 1,442,428 Shares representing 49.9% of the number of issued and outstanding shares of common stock as of the effective date of the Services Agreement. The Shares shall be considered issued and outstanding as of the Addendum Date and Aggia shall hold all rights associated with such Shares. The Shares vest on a progressive schedule, at a rate equal to the net income of Sadot Agri-Foods, calculated quarterly divided by $31.25, which for accounting purposes shall equal 40% of the net income of Sadot Agri-Foods, calculated quarterly divided by $12.50. During the 30 day period after July 14, 2028 (the “Share Repurchase Date”), Aggia may purchase any Shares not vested. All Shares not vested or purchased by Aggia, shall be repurchased by the Company from Aggia at per share price of $0.001 per share. Further, the parties clarified that the Lock Up Agreement previously entered between the Company and Aggia dated November 16, 2022 shall be terminated on May 16, 2024 provided that any Shares that have not vested or been purchased by Aggia may not be transferred, offered, pledged, sold, subject to a contract to sell, granted any options for the sale of or otherwise disposed of, directly or indirectly. Following the Share Repurchase Date, in the event that there is net income for any fiscal quarter, then an amount equal to 40% of the net income shall accrue as debt payable by Sadot Group to Aggia (the “Debt”), until such Debt has reached a maximum of $71.5 million. Additionally, for the three and nine months ended September 30, 2024, the Company reimbursed Aggia for all operating costs related to Sadot Agri-Foods' operating expenses including labor of nil and $1.8 million, operating expenses of nil and $0.2 million and general administrative expenses of $0.8 million and $0.9 million. For the three and nine months ended September 30, 2023, operating costs related to Sadot Agri-Foods' operating expenses including labor of $0.8 million and $2.3 million, operating expenses of $0.1 million and $0.5 million and general administrative expenses of nil and $0.1 million, respectively. Franchising The Company entered into various Pokemoto franchise agreements for a total of 10 and 25 for the three and nine months ended September 30, 2024, and 4 and 15, for the three and nine months ended September 30, 2023 respectively, potentially new Pokemoto locations with various franchisees. The Franchisees paid the Company an aggregate of $0.1 million and $0.3 million for the three and nine months ended September 30, 2024 and this has been recorded in liabilities held for sale as of September 30, 2024. See Note 3 – Assets held for sale for additional information. Master Franchise Agreement On October 25, 2021, Muscle Maker Development International LLC (“MMDI”), a wholly-owned subsidiary of the Company, 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 million pursuant to the Master Franchise Agreement upon the occurrence of various events. ACC is required to pay MMDI $20.0 thousand upon the execution of each franchise agreement for each individual restaurant and a monthly royalty fee of $1.0 thousand for each restaurant. Further, ACC is to adhere to the agreed upon development schedule as outlined in the master franchise agreement. An initial $20.0 thousand deposit was paid on the agreement. ACC has not performed against this agreement. Sales Taxes The Company had accrued a sales tax liability for approximately $4.6 thousand and $28.0 thousand as of September 30, 2024, and December 31, 2023, respectively. All current state and local sales taxes from January 1, 2018, for open Company-owned locations have been fully paid and in a timely manner. Litigations, Claims and Assessments On January 23, 2020, the Company was served a judgment issued by the Judicial Council of California in the amount of $0.1 million for a breach of a lease agreement in Chicago, Illinois, in connection with a Company-owned store that was closed in 2018. As of September 30, 2024 and December 31, 2023, the Company has accrued for the liability in accounts payable and accrued expenses. 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 million. Mr. Roper will be eligible for a discretionary performance bonus to be determined by the Board annually. Mr. Roper received an additional bonus of $0.1 million on March 2, 2023 and an additional $25.0 thousand which was paid on March 8, 2024, relating to the appointment of certain directors pursuant to the agreement with Aggia. If Mr. Roper is terminated for any reason, he will be entitled to receive accrued salary and vacation pay, accrued bonus payments, all expense reimbursements and shall be entitled to exercise any equity compensation rights through the last day of the term applicable to such stock option. If Mr. Roper is terminated by the Company for any reason other than cause or resigns for a good reason, Mr. Roper will be entitled to a severance payment equal to 36 months of salary, which will be reduced to 18 months following the second anniversary of the Roper Agreement, and all equity compensation shall be fully accelerated. 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 $0.3 million. Ms. Black will be eligible for a discretionary performance bonus up to 50% of her annual salary. Ms. Black received an additional bonus of $0.1 million on March 2, 2023 and an additional $25.0 thousand which was paid on March 8, 2024, relating to the appointment of certain directors pursuant to the agreement with Aggia. If Ms. Black is terminated for any reason, she will be entitled to receive accrued salary and vacation pay, accrued bonus payments, all expense reimbursements and shall be entitled to exercise any equity compensation rights through the last day of the term applicable to such stock option. If Ms. Black is terminated by the Company for any reason other than cause or resigns for a good reason, Ms. Black will be entitled to a severance payment equal to 36 months of salary, which will be reduced to six months on November 16, 2024 and all equity compensation shall be fully accelerated. 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 $0.3 million. Mr. Miller will be eligible for a discretionary performance bonus up to 75% of his annual salary. Further, Mr. Miller received an additional bonus of $25.0 thousand which was paid on March 8, 2024, relating to the appointment of certain directors pursuant to the agreement with Aggia. If Mr. Miller is terminated for any reason, he will be entitled to receive accrued salary and vacation pay, accrued bonus payments, all expense reimbursements and shall be entitled to exercise any equity compensation rights through the last day of the term applicable to such stock option. If Mr. Miller is terminated by the Company for any reason other than cause or resigns for a good reason, Mr. Miller will be entitled to a severance payment equal to 36 months of salary, which will be reduced to 12 months following the second anniversary of the Miller Agreement, and all equity compensation shall be fully accelerated. 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 million. Mr. Mohan will be eligible for a discretionary performance bonus up to 75% of his annual salary. Mr. Mohan received an additional bonus of $0.1 million on March 2, 2023 and an additional $25.0 thousand which was paid on March 8, 2024, relating to the appointment of certain directors pursuant to the agreement with Aggia. If Mr. Mohan is terminated for any reason, he will be entitled to receive accrued salary and vacation pay, accrued bonus payments, all expense reimbursements and shall be entitled to exercise any equity compensation rights through the last day of the term applicable to such stock option. If Mr. Mohan is terminated by the Company for any reason other than cause or resigns for a good reason, Mr. Mohan will be entitled to a severance payment equal to 36 months of salary, which will be reduced to six months following the second anniversary of the Mohan Agreement, and all equity compensation shall be fully accelerated.. 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 million. Ms. Infante will be eligible for a discretionary performance bonus up to 25% of her annual salary. Further, Ms. Infante received an additional bonus of $25.0 thousand which was paid on March 8, 2024, relating to the appointment of certain directors pursuant to the agreement with Aggia. If Ms. Infante is terminated for any reason, she will be entitled to receive accrued salary and vacation pay, accrued bonus payments, all expense reimbursements and shall be entitled to exercise any equity compensation rights through the last day of the term applicable to such stock option. If Ms. Infante is terminated by the Company for any reason other than cause or resigns for a good reason, Ms. Infante will be entitled to a severance payment equal to 36 months of salary, which will be reduced to six months following the second anniversary of the Infante Agreement, and all equity compensation shall be fully accelerated. NASDAQ Notice On November 7, 2023, the Company received notice from The Nasdaq Stock Market (“Nasdaq”) that the closing bid price for the Company’s common stock had been below $1.00 per share for the previous 30 consecutive business days, and that the Company was therefore not in compliance with the minimum bid price requirement for continued inclusion on The Nasdaq Capital Market under Nasdaq Listing Rule 5550(a)(2) (the “Rule”). The notice indicated that the Company will have 180 calendar days, until May 6, 2024, to regain compliance with this requirement. On April 29, 2024, the Company submitted a request to Nasdaq requesting an additional 180 days to regain compliance. On May 7, 2024, the Company received notice from Nasdaq that the request for an additional 180 days to regain compliance was approved. The Company was eligible to regain compliance with the $1.00 minimum bid listing requirement if the closing bid price of its common stock is at least $1.00 per share for a minimum of ten (10) consecutive business days during the 180-day compliance period. To qualify, the Company was required to meet the continued listing requirement for market value of the Company's publically held shares and all other Nasdaq initial listing standards, except the bid price requirement, and was required to provide written notice to Nasdaq of its intention to cure the deficiency during the second compliance period. On October 9, 2024, the Company filed a Certificate of Change Pursuant to NRS 78.209 with the Nevada Secretary of State to effect the Reverse Stock Split, which became effective 12:01 am eastern on October 18, 2024. As a result of the Reverse Stock Split, every 10 shares of the Company’s common stock issued and outstanding on the effective date were consolidated into one issued and outstanding share. All stockholders who would be entitled to receive fractional shares as a result of the Reverse Stock Split received one whole share for their fractional share interest. There was no change in the par value of our common stock. The Company effectuated a Reverse Stock Split to raise the per share bid price of the Company’s Common Stock above $1.00 per share with the goal of bringing the Company back into compliance with Nasdaq Listing Rule 5550(a)(2). The Company received notice from Nasdaq on November 1, 2024, indicating that the Company regained compliance with the minimum bid price requirement under the Rule. The Company’s common stock began trading on a split-adjusted basis on Nasdaq at the commencement of trading on October 18, 2024 under the Company’s existing symbol “SDOT.” The Company’s common stock has been assigned a new CUSIP number of 627333305 in connection with the Reverse Stock Split.

Reportable Operating Segments

Reportable Operating Segments	9 Months Ended
	Sep. 30, 2024
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 nine months ended September 30, 2024: For the Three Months Ended September 30, 2024 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 200,906 — 200,906 Company restaurant sales, net of discounts 479 — — 479 Franchise royalties and fees 321 — — 321 Franchise advertising fund contributions 12 — — 12 Other revenues 16 — — 16 Cost of goods sold (563) (198,708) — (199,271) Gross profit 265 2,198 — 2,463 Depreciation and amortization expenses — (48) (1) (49) Franchise advertising fund expenses (12) — — (12) Post-closing expenses (91) — — (91) Stock-based expenses — — (1,713) (1,713) Sales, general and administrative expenses (821) (2,475) (949) (4,245) Income / (loss) from operations (659) (325) (2,663) (3,647) Other income — — — — Interest income / (expense), net (6) (1,267) (445) (1,718) Change in fair value of stock-based compensation — — 1,001 1,001 Gain on fair value remeasurement — 5,461 — 5,461 Gain on sale of trading securities — — — — Income / (Loss) Before Income Tax (665) 3,869 (2,107) 1,097 Income tax expense — — (3) (3) Net income / (loss) (665) 3,869 (2,110) 1,094 Total assets 5,431 164,638 958 171,027 For the Nine Months Ended September 30, 2024 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 480,706 — 480,706 Company restaurant sales, net of discounts 2,628 — — 2,628 Franchise royalties and fees 1,319 — — 1,319 Franchise advertising fund contributions 40 — — 40 Other revenues 16 — — 16 Cost of goods sold (3,113) (476,961) — (480,074) Gross profit 890 3,745 — 4,635 Depreciation and amortization expenses (189) (230) (2) (421) Franchise advertising fund expenses (40) — — (40) Post-closing expenses (120) — — (120) Stock-based expenses — — (4,430) (4,430) Sales, general and administrative expenses (2,252) (4,052) (2,466) (8,770) Loss from operations (1,711) (537) (6,898) (9,146) Other income 19 — — 19 Interest income / (expense), net (21) (1,451) (1,497) (2,969) Change in fair value of stock-based compensation — — 2,691 2,691 Gain on fair value remeasurement — 11,995 — 11,995 Gain on sale of trading securities — 518 — 518 Income / (Loss) Before Income Tax (1,713) 10,525 (5,704) 3,108 Income tax expense — — (9) (9) Net income / (loss) (1,713) 10,525 (5,713) 3,099 Total assets 5,431 164,638 958 171,027 The following table sets forth the results of operations for the relevant segments for the three and nine months ended September 30, 2023: For the Three Months Ended September 30, 2023 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 179,975 — 179,975 Company restaurant sales, net of discounts 1,937 — — 1,937 Franchise royalties and fees 245 — — 245 Franchise advertising fund contributions 16 — — 16 Other revenues — — — — Cost of goods sold (2,167) (177,101) — (179,268) Gross profit 31 2,874 — 2,905 Impairment of goodwill (828) — — (828) Impairment of intangible assets (810) — — (810) Depreciation and amortization expenses (382) (61) — (443) Franchise advertising fund expenses (16) — — (16) Pre-opening expenses — (335) — (335) Post-closing expenses (60) — — (60) Stock-based expenses — — (1,075) (1,075) Sales, general and administrative expenses (278) (553) (2,479) (3,310) Income / (loss) from operations (2,343) 1,925 (3,554) (3,972) Other income 1 — — 1 Interest expense, net (2) (5) (294) (301) Change in fair value of stock-based compensation — — 297 297 Warrant modification expense — — (958) (958) Loss on fair value remeasurement — (349) — (349) Income / (Loss) Before Income Tax (2,344) 1,571 (4,509) (5,282) Income tax expense — — (13) (13) Net income / (loss) (2,344) 1,571 (4,522) (5,295) Total assets 8,798 80,166 1,704 90,668 For the Nine Months Ended September 30, 2023 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 547,900 — 547,900 Company restaurant sales, net of discounts 6,725 — — 6,725 Franchise royalties and fees 767 — — 767 Franchise advertising fund contributions 52 — — 52 Other revenues 13 — — 13 Cost of goods sold (7,295) (537,508) — (544,803) Gross profit 262 10,392 — 10,654 Impairment of goodwill (828) — — (828) Impairment of intangible assets (810) — — (810) Depreciation and amortization expenses (1,456) (61) — (1,517) Franchise advertising fund expenses (52) — — (52) Pre-opening expenses (36) (335) — (371) Post-closing expenses (172) — (1) (173) Stock-based expenses — — (5,667) (5,667) Sales, general and administrative expenses (449) (1,140) (5,586) (7,175) Income / (loss) from operations (3,541) 8,856 (11,254) (5,939) Other income 1 — 251 252 Interest income / (expense), net — (27) (293) (320) Change in fair value of stock-based compensation — — 1,161 1,161 Warrant modification expense — — (958) (958) Loss on fair value remeasurement — (349) — (349) Income / (Loss) Before Income Tax (3,540) 8,480 (11,093) (6,153) Income tax expense (2) — (16) (18) Net income / (loss) (3,542) 8,480 (11,109) (6,171) Total assets 8,798 80,166 1,704 90,668 During the first three quarters of 2024, assets related to our Sadot food services segment met the criteria for classification as Assets Held for Sale. For additional information, see Note 2 – Significant accounting policies and Note 3 – Assets held for sale. With the creation of our Sadot LLC subsidiary in late 2022, we began to transform from a U.S.-centric restaurant business into a global, food-focused organization with two distinct segments. As a result, we have reevaluated and changed our operating segments late in 2023 to align with our 2 distinct segments. Previously we split out Muscle Maker Grill, Pokemoto, and SuperFit Foods as their own restaurant operating segments. With the transformation of our business into a global, food-focused organization, we operate the business in 2 distinct business segments Sadot Agri-Foods and Sadot Food Service.

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurement	17. Fair Value Measurement The following tables presents information about the Company's assets and liabilities that are measure at fair value on a recurring basis at September 30, 2024 and December 31, 2023 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2024 Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 Financial assets: Forward sales derivative — 13,486 — 13,486 — 13,486 — 13,486 Financial liabilities: Contract liability — 92,094 — 92,094 Derivative liability — 188 — 188 — 92,282 — 92,282 December 31, 2023 Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 Financial assets: Forward sales derivative — 1,491 — 1,491 — 1,491 — 1,491 Financial liabilities: Contract liability — 92,094 — 92,094 — 92,094 — 92,094 There were no transfers between fair value levels during the three and nine months ended September 30, 2024. See Note 19 – Equity for details related to accrued compensation liability being fair valued using Level 1 inputs. See Note 15 – Commitments and contingencies and Note 18 – Financial instruments for details related to the Derivative liability being fair valued using Level 2 inputs. Derivative Liability

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	18. Financial Instruments Concentration of Credit Risk Commodity Price Risk The Company uses a combination of purchase orders and various long and short-term supply arrangements in connection with the purchase of corn, soybean and soybean products including certain commodities and agricultural products. We also enter into commodity futures, options and swap contracts to reduce the volatility of price fluctuations of wheat, soybean and corn. Commodity futures, options and swap contracts are either designated as cash-flow hedging instruments or are undesignated. Changes in the fair value on the portion of the derivative included in the assessment of hedge effectiveness of cash-flow hedges are recorded in Other Comprehensive Income / (Loss), until earnings are affected by the variability of cash flows. The change in fair value on undesignated instruments is recorded through earnings in Cost of goods sold. There was one current contract designated as a hedge at September 30, 2024. We net settle amounts due, if any, under the contract with our counterparty. The fair value of the Forward sales derivative asset and Derivative liability is based on quoted prices for similar assets and liabilities in active market or inputs that are observable, which represent Level 2 measurements within the fair value hierarchy and is based on observable prices for similar assets sourced by an independent marketplace. Refer to Note 15 – Commitments and contingencies, for a more detailed discussion of the transactions. During the three and nine months ended September 30, 2024, the fair value increased by $5.5 million and $12.0 million, respectively. See Note 2 – Significant accounting policies, Note 15 – Commitments and contingencies and Note 17 – Fair value measurement for further details regarding the Derivative liability.

Equity

Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Equity	19. 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 150,000 shares of common stock for issuance. As of September 30, 2024, 65,643 shares have been issued and 74,357 options to purchase shares have been awarded under the 2021 Plan. 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 250,000 shares of common stock for issuance. As of September 30, 2024, 242,404 shares have been issued and 6,893 option to purchase shares have been awarded under the 2023 Plan. 2024 Plan The Company’s board of directors and shareholders approved and adopted on December 20, 2023 the 2024 Equity Incentive Plan (“2024 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 2024 Plan, the Company reserved 750,000 shares of common stock for issuance. As of September 30, 2024, 279,914 shares have been issued under the 2024 Plan. Common Stock Issuances On January 5, 2023, the Company authorized the issuance of an aggregate of 3,131 shares of common stock to the members of the board of directors as compensation earned during the fourth quarter of 2022. On March 27, 2023, the Company authorized the issuance of 284,881 shares of common stock to Aggia as consulting fees earned during the fourth quarter of 2022. On April 5, 2023 the Company authorized the issuance of 2,974 shares of common stock to the members of the board of directors as compensation earned during the first quarter of 2023. On May 10, 2023 the Company authorized the issuance of 13,965 shares of common stock to a consultant for services rendered. On May 25, 2023, the Company authorized the issuance of 272,002 shares of common stock to Aggia as consulting fees earned during the first quarter of 2023. On June 30, 2023, the Company vested 85,472 shares of common stock to Aggia as consulting fees earned during the second quarter of 2023. On July 11, 2023, the Company authorized the issuance of an aggregate of 3,289 shares of common stock to the members of the board of directors as compensation earned during the second quarter of 2023. On July 14, 2023, The Company issued 885,545 Restricted Share Awards, with an effective issuance date of April 1, 2023. On August 15, 2023, the Company authorized the issuance of 5,000 shares of common stock to a consultant for services rendered. On September 25, 2023, the Company authorized the issuance of 22,727 shares of common stock in fees to a consultant for services rendered related to the SEPA. On September 30, 2023, the Company vested 53,831 shares of common stock to Aggia as consulting fees earned during the third quarter of 2023. On January 4, 2024 the Company authorized the issuance of 10,564 shares of common stock to the members of the board of directors as compensation earned during the fourth quarter of 2023. On January 8, 2024, the Company authorized the issuance of 27,694 shares of common stock in connection with the conversion of notes payable. On January 11, 2024, the Company authorized the issuance of 27,891 shares of common stock in connection with the conversion of notes payable. On January 22, 2024, the Company authorized the issuance of 30,577 shares of common stock in connection with the conversion of notes payable. On January 29, 2024, the Company authorized the issuance of 30,443 shares of common stock in connection with the conversion of notes payable. On February 16, 2024 the Company authorized the issuance of 300 shares of common stock to a consultant for services rendered. On February 16, 2024, the Company authorized the issuance of 30,572 shares of common stock in connection with the conversion of notes payable. On March 15, 2024, the Company authorized the issuance of 60,885 shares of common stock in connection with the conversion of notes payable. On March 20, 2024, the Company authorized the issuance of 76,077 shares of common stock in connection with the conversion of notes payable. On March 28, 2024 the Company authorized the issuance of 7,950 shares of common stock to a consultant for services rendered. On March 31, 2024, the Company vested 50,094 shares of common stock to Aggia as consulting fees earned during the fourth quarter of 2023. On June 30, 2024, the Company vested 139,899 shares of common stock to Aggia as consulting fees earned during the first quarter of 2024. On August 14, 2024, the Company authorized the issuance of 54,981 shares of common stock in connection with the conversion of notes payable. On August 19, 2024, the Company authorized the issuance of 104,249 shares of common stock in connection with the conversion of notes payable. On August 26, 2024 the Company authorized the issuance of 47,500 shares of common stock to a consultant for services rendered. On September 27, 2024, the Company authorized the issuance of 62,549 shares of common stock in connection with the conversion of notes payable. On September 30, 2024, the Company vested 121,149 shares of common stock to Aggia as consulting fees earned during the second quarter of 2024. Preferred Stock Our authorized preferred stock consists of 10,000,000 shares of preferred stock, $0.0001 par value per share. As of September 30, 2024 there are no shares of preferred stock currently issued and outstanding. Restricted Share Awards Per Addendum 2, on July 14, 2023, the Company issued Restricted Share Awards ("RSA's") to Aggia. 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 $31.250, which for accounting purposes shall equal 40% of the net income of Sadot Agri-Foods, calculated quarterly divided by $12.50. Shares shall be considered issued and outstanding as of the effective date and Aggia shall hold rights associated with such Shares; provided, however, Shares not earned or purchased may not be transferred, offered, pledged, sold, subject to a contract to sell, granted any options for the sale of or otherwise disposed of, directly or indirectly. The total RSA's vested for Aggia for the three and nine months ended September 30, 2024 were 121,149 and 311,142, respectively. At September 30, 2024, there were 722,068 restricted share awards outstanding awarded to employees, consultants and the board of directors. A summary of the activity related to the restricted share awards, is presented below: Total RSA's Weighted-average $ Unvested at, December 31, 2022 — — Granted 885,546 12.50 Forfeited — — Vested (139,272) 12.50 Unvested at September 30, 2023 746,274 12.50 Unvested at December 31, 2023 909,877 10.85 Granted 213,600 2.95 Forfeited — — Vested (401,409) 10.51 Unvested at September 30, 2024 722,068 8.70 Change in fair value of stock-based compensation on the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) 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. Change in fair value of stock-based compensation was $1.0 million and $2.7 million for the three and nine months ended September 30, 2024, and $0.3 million and $1.2 million, for the three and nine months ended September 30, 2023, respectively. 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 and options granted 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 53,107 shares of the Company's common stock to officers and directors. The options had an exercise price of $15.05 per share and vest ratably over 20 quarters with the first vesting occurring March 31, 2023. On March 15, 2023, the Company issued options to purchase 6,893 shares of the Company's common stock. The options had an exercise price of $15.05 per share and vest ratably over 20 quarters with the first vesting occurring March 31, 2023. A summary of option activity is presented below: Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2022 15.23 41,250 3.53 156 Granted 15.05 60,000 5.67 — Exercised — — N/A — Forfeited — — N/A — Outstanding, September 30, 2023 15.15 101,250 4.49 90 Exercisable and vested, September 30, 2023 23.94 28,127 3.04 26 Outstanding, December 31, 2023 10.94 82,750 4.26 — Granted — — N/A — Exercised — — N/A — Forfeited 15.05 (1,500) N/A — Outstanding, September 30, 2024 10.90 81,250 3.42 3,125 Exercisable and vested, September 30, 2024 9.96 32,875 3.31 1,538 The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Nine Months Ended September 30, 2024 Risk free interest rate 1.53-4.33% Expected term (years) 5.00 Expected volatility 59.10-156.87% Expected dividends — 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 215,331 shares of common stock of the Company issued in November 2021 (collectively, the “Original Warrants”), whereby the Exercising Holder exercised the Original Warrants in consideration of 215,331 shares of common stock (the “Shares”). The Company received aggregate gross proceeds before expenses of approximately $2.2 million. In order to induce the Exercising Holder to exercise the Original Warrants, the Company reduced the exercise price on the Original Warrants from $13.85 to $10.00 per share. In connection with the exercise of the Original Warrants, we issued an additional warrant to Altium that is exercisable to acquire 215,331 shares of common stock (the “Additional Warrant”) exercisable at a per share price of $24.00. 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 $24.00. The Company is obligated to file a registration statement covering the shares of common stock underlying the warrants within 30 days and to have the registration statement declared effective within 90 days after filing with the Commission. A summary of warrants activity during the nine months ended September 30, 2024 and 2023 is presented below: Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2022 19.30 1,803,364 3.51 — Granted 24.00 215,331 3.14 — Exercised 10.00 (215,331) 3.15 215 Forfeited — — N/A — Outstanding, September 30, 2023 20.20 1,803,364 2.80 — Exercisable, September 30, 2023 20.20 1,803,364 2.80 — Outstanding, December 31, 2023 19.69 1,738,002 2.61 — Granted — — N/A — Exercised — — N/A — Forfeited 31.47 (144,982) N/A — Outstanding, September 30, 2024 18.62 1,593,020 2.07 — Exercisable, September 30, 2024 18.62 1,593,020 2.07 — Stock-Based Compensation Expense Stock-based compensation related to restricted stock issued to employees, directors and consultants amounted to $1.7 million and $4.4 million, respectively for the three and nine months ended September 30, 2024, of which $0.1 million, $0.2 million, were executive compensation, $36.4 thousand and $0.1 million, were given to the board of directors, $0.1 million and $0.3 million, were given to consultants for services rendered and $1.5 million and $3.9 million, were stock-based consulting expenses paid to related party. Stock-based compensation related to restricted stock issued to employees, directors and consultants, warrants and warrants to consultants amounted to $1.1 million and $5.7 million respectively for the three and nine months ended September 30, 2023, respectively, of which $20.3 thousand and $0.1 million, were executive compensation, $0.1 million and $0.1 million, were given to the board of directors, $0.3 million and $0.4 million were given to consultants for services rendered and $0.7 million and $5.1 million were stock-based consulting expenses paid to related party.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	20. Related Party Transactions The Company held a Special Shareholder Meeting on February 28, 2023. At the meeting, the shareholders approved (i) the Services Agreement whereby Sadot LLC engaged Aggia, to provide certain advisory services to Sadot Agri-Food for managing Sadot Agri-Food’s business of wholesaling food and engaging in the purchase and sale of physical food commodities; (ii) an amendment of the Company’s articles of incorporation to increase the number of authorized shares of common stock from 5,000,000 to 15,000,000; (iii) for purposes of complying with NASDAQ Listing Rule 5635(b), the issuance of the Shares pursuant to the Services Agreement entered between the Company, Sadot LLC and Aggia representing more than 20% of our common stock outstanding, which would result in a “change of control” of the Company under applicable Nasdaq listing rules; (iv) for purposes of complying with NASDAQ Listing Rule 5635(c), the issuance of up to 1,442,428 Shares of Common Stock to Aggia pursuant to the Services Agreement and net income generated thresholds; (v) the right of Aggia to nominate up to eight directors to the Board of Directors subject to achieving net income thresholds as set forth in the Services Agreement; and (vi) the adoption of the 2023 Equity Incentive Plan. The shareholders of the Company subsequently approved an increase in the authorized shares of common stock from 15,000,000 to 20,000,000 at the Company’s Annual Meeting held on December 20, 2023. As of September 30, 2024, Aggia owned 11.8% of the Company's common stock. During the three and nine months ended September 30, 2024, the Company recorded Stock-based consulting expense of $1.5 million, and $3.9 million, respectively, to its related party, Aggia for consulting services rendered. During the three and nine months ended September 30, 2023, the Company recorded Stock-based consulting expense of $0.7 million and $5.1 million, respectively, to its related party, Aggia for consulting services rendered. Additionally, for the three and nine months ended September 30, 2024, the Company reimbursed Aggia for all operating costs related to Sadot Agri-Foods of $0.8 million and $2.9 million. For the three and nine months ended September 30, 2023 the Company reimbursed Aggia for all operating costs related to Sadot Agri-Foods of $1.0 million and $2.8 million, respectively. On September 19, 2024, the Company received a loan from a related party, in an arms length transaction, of $0.6 million, with a discount of $0.1 million, that matures in six months. 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events Promissory Notes On October 10, 2024, the Company issued a Convertible Promissory Note in the principal amount of $1.4 million in consideration of cash in the amount of $1.1 million. On October 11, 2024, the Company paid off its loan Yorkville in the amount of $800,000. On October 15, 2024, the Company entered into a Standard Merchant Cash Advance Agreement with Cedar Advance LLC (“Cedar”) providing for the sale of receivables in the amount of $3.2 million for the purchase price of $2.4 million. The Company granted Cedar a security interest in (a) all accounts, including without limitation, all deposit accounts, accounts receivable, and other receivables, as those terms are defined by Article 9 of the Uniform Commercial Code (the “UCC”), now or hereafter owned or acquired by the Company; and (b) all proceeds, as that term is defined by Article 9 of the UCC. The Company agreed not to create, incur, assume, or permit to exist, directly or indirectly, any lien on or with respect to any of the Collateral. The Company paid off the remaining balance of the previous Cedar advance of $1.1 million in this transaction. Farming Operations The Company made the decision not to plant crops in its farming operations in Zambia for this upcoming season due to drought conditions and a dispute with the minority shareholder regarding farm operations. Legal Complaint On November 7, 2024, Lombard Trading International Corp. filed an Amended Complaint against the Company and Sadot Latam, LLC in the 11th Judicial Circuit of Florida in and for Miami-Dade County, Florida (Case No.: 2024-020971-CA-01). The Amended Complaint alleges unjust enrichment, conversion, fraud, conspiracy and civil theft related to a commodities transaction. The plaintiff claims that the Company failed to pay upon delivery of certain goods and is seeking damages in the amount of $7.4 million. The Company denies these allegations and intends to vigorously defend against the claims. While the Company believes it has meritorious defenses, it cannot predict the outcome of this matter or reasonably estimate the potential loss at this time

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the Unaudited Condensed Consolidated Financial Statements of the Company as of September 30, 2024, and for the three and nine months ended September 30, 2024, and 2023. The results of operations for the three and nine months ended September 30, 2024, and 2023 are not necessarily indicative of the operating results for the full year. It is suggested that these Unaudited Condensed Consolidated Financial Statements be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2023. The Balance Sheet as of December 31, 2023, has been derived from the Company’s audited Financial Statements.
Principles of Consolidation and Non-controlling Interests	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. Non-controlling Interests The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% of the voting rights. Non-controlling interests represent third-party equity ownership interests in the Company’s farming consolidated entity. The Company evaluates its ownership, contractual and other interests in entities to determine if it has any variable interest in a VIE. These evaluations are complex, and involve judgment and the use of estimates and assumptions based on available historical information, among other factors. The Company considers itself to control an entity if it is the majority owner of or has voting control over such entity. The Company also assesses control through means other than voting rights (“variable interest entities” or “VIEs”) and determines which business entity is the primary beneficiary of the VIE. Management performs ongoing reassessments of whether changes in the facts and circumstances regarding the Company’s involvement with a VIE will cause the consolidation conclusion to change. Changes in consolidation status are applied prospectively. The Company has no VIEs at September 30, 2024 and December 31, 2023. The amount of net income attributable to Non-controlling interests is disclosed in the Unaudited Condensed Consolidated Statements of Income and Other Comprehensive Income / (Loss).
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.
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. 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 equivalents as of September 30, 2024 or December 31, 2023.
Accounts Receivable	Accounts Receivable Accounts Receivable consists of receivables of $38.3 million and $52.9 million, net of doubtful accounts of $0.8 million and $0.2 million as of September 30, 2024, and December 31, 2023, respectively.
Inventory	Inventory Inventory, which are stated at the lower of cost or net realizable value, related to Sadot Agri-foods was $1.1 million and $2.4 million as of September 30, 2024 and December 31, 2023, respectively and nil and $0.2 million related to Sadot food services as of September 30, 2024 and December 31, 2023, respectively. Cost is determined using the first-in, first-out method.
Assets held for sale	Assets held for sale In the first quarter of 2024, the Company classified its Sadot food services segment as held for sale. Assets and liabilities of disposal group(s) are classified as held for sale when: • management, having the authority to approve action, commits to a plan to sell, • the disposal group(s) are available for immediate sale in present condition, • an active program to locate a buyer and other actions required to complete the plan to sell have been initiated, • the sale is probable and expected to be completed within one year, • the sale is actively marketed at a reasonable price reflecting its current fair value, • and it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially measures a disposal group that is classified as held for sale at the lower of its carrying value or fair value less cost to sell. Any impairment loss resulting from this initial measurement is recognized in the period in which the held for sale criteria described above, is met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less costs to sell, at each reporting period that it remains as held for sale, with any changes as a result of the assessment adjusting the carrying value of the disposal group, but not in excess of the cumulative loss previously recognized on the disposal group.
Property and Equipment	Property and Equipment
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’s goodwill has an indefinite life and is not amortized, but is 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. In the first quarter of 2024, the remaining intangible assets were moved to assets held for sale. See Note 3 – Assets held for sale for additional information.
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.
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.
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. Seasonality There is a degree of seasonality in the growing cycles, procurement and transportation of crops. The farming industry in general historically experiences seasonal fluctuations in revenues and net income. Typically, the Company has lower sales and net income during the non-harvest seasons and higher sales and net income during the harvest season. Commodity Sales Commodity sale revenue is generated by Sadot Agri-Foods and is recognized when the commodity is delivered as evidenced by the bill of lading, physical delivery or completion of the sale contract and the invoice is prepared and submitted to the customer. During the three and nine months ended September 30, 2024, the Company recorded Commodity sales revenues of $200.9 million and $480.7 million, and $180.0 million and $547.9 million for the three and nine months ended September 30, 2023, respectively, which is included in Commodity sales on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Restaurant Sales Retail store revenue derived from company owned and operated locations at Sadot Food Service is recognized when payment is tendered at the point of sale, net of sales tax, discounts and other sales-related taxes. During the three and nine months ended September 30, 2024, the Company recorded retail store revenues of $0.5 million and $2.6 million, and $1.9 million and $6.7 million during the three and nine months ended September 30, 2023, respectively, which is included in Restaurant sales on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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. Franchise Royalties and Fees Franchise revenues derived from Franchisee owned and operated locations 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 $0.3 million and $0.7 million during the three and nine months ended September 30, 2024 and $0.2 million and $0.5 million during the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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 $45.0 thousand and $0.5 million, during the three and nine months ended September 30, 2024 and $23.0 thousand and $0.2 million, for the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). 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 $14.6 thousand and $0.1 million during the three and nine months ended September 30, 2024 and $30.0 thousand and $0.1 million for the three and nine months ended September 30, 2023, respectively, which is included in Franchise royalties and fees on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Rebates earned on purchases by Company-owned stores are recorded as a reduction of Food and beverage costs during the period in which the related food and beverage purchases are made. 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 $12.0 thousand and $40.0 thousand during the three and nine months ended September 30, 2024 and $16.0 thousand and $0.1 million for the three and nine months ended September 30, 2023, which are included in Franchise advertising fund contributions on the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss). Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company and revenue from forward sales contracts and prepayments received for future trades. Deferred revenue related to Sadot food services is recognized in income over the life of the franchise. 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. Deferred revenue related to Sadot Agri-Foods is recognized at the completion of each commodity forward sales contract agreement.
Stock-Based Expenses	Stock-Based Expenses Stock-based expenses include all expenses that are paid with stock. This includes stock-based consulting fees due to Aggia and other consultants, stock compensation paid to the Company's board of directors, and stock compensation paid to employees. The consulting fees due to Aggia related to ongoing Sadot Agri-Foods and expansion of the global agri-foods 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 80.0% of the Net Income generated by Sadot Agri-Foods through March 31, 2023. As of April 1, 2023 the consulting agreement was amended to calculate consulting fees on 40.0% of the Net income generated by Sadot LLC. See Note 15 – Commitments and contingencies for further details. Stock-based expenses for the three and nine months ended September 30, 2024 were $1.7 million and $4.4 million, and for the three and nine months ended September 30, 2023 were $1.1 million and $5.7 million, respectively, and are recorded in the accompanying Unaudited Condensed Consolidated Statements of Operations and Other Comprehensive Income / (Loss).
Net Income (Loss) per Share	Net Income (Loss) per Share
Derivative Instruments	Derivative Instruments The Company is exposed to market risks primarily related to the volatility in the price of carbon offset units and food and feed commodities (e.g., soybeans, wheat and corn). To manage these risks, the Company enters into forward sales contracts and hedges from time to time. The Company evaluates its contracts to determine if such contracts qualify as derivatives under FASB Accounting ASC 815, “Derivatives and Hedging” (“ASC 815”). Derivative instruments are recorded as either assets or liabilities measured at their fair values. The Company’s existing forward sales contracts for soybeans do not qualify for hedge accounting treatment. Forward sales contracts are derivatives that were purchased and sold at a later date at a fixed or determinable price for a specified period. Forward sales contract are initially measured at fair value and any changes in fair value of the forward sales contracts are recorded as Gain / (loss) on fair value remeasurement in the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) for each reporting period. The Company also enters into hedging transactions to mitigate exposures to fluctuations in agricultural commodity prices. We enter into these derivative contracts for periods consistent with the related underlying exposures, and the contracts do not constitute positions independent of those exposures. We do not enter into derivative contracts for speculative purposes and do not use leveraged instruments. There was one open hedge position at September 30, 2024. Hedging transaction are initially measured at fair value and then are subsequently remeasured to fair value at the reporting date. Changes in fair value are recognized in Unrealized loss, net of income tax, until the hedge is completed and at that time the gain or loss is recognized in Cost of goods sold in the Consolidated Statement of Operations and Other Comprehensive Income / (Loss).
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.
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 and Other Comprehensive Income / (Loss).
Currency Translation Differences	Currency Translation Differences Transactions in foreign currencies are remeasured in the functional currency of the related consolidated company at the average foreign exchange rates for income and expenses. Monetary assets and liabilities denominated in foreign currencies at the reporting date are remeasured to the functional currency at the foreign exchange rate ruling as of the reporting period end date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are remeasured to the functional currency at foreign exchange rates ruling at the dates the fair value was determined. Foreign exchange differences arising on remeasured are recognized in the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) under Foreign exchange translation adjustment. The assets and liabilities of foreign operations, including farm operations and fair value adjustments arising on consolidation, are translated to the Company’s reporting currency, United States Dollars, at foreign exchange rates at the reporting date. On a monthly basis, for subsidiaries whose functional currency is a currency other than the U.S. dollar, subsidiary statements of income and cash flows must be translated into U.S. dollars for consolidation purposes based on weighted-average exchange rates in each monthly period. As a result, fluctuations of local currencies compared to the U.S. dollar during each monthly period impact our consolidated statements of income and cash flows for each reported period (per quarter and year-to-date) and also affect comparisons between those reported periods.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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. In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity. Among other changes, ASU 2020-06 removes the liability and equity separation model for convertible instruments with a cash conversion feature, and as a result, after adoption, entities will no longer separately present in equity an embedded conversion feature for such debt. Similarly, the embedded conversion feature will no longer be amortized into income as interest expense over the life of the instrument. Instead, entities will account for a convertible debt instrument wholly as debt unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC Topic 815, Derivatives and Hedging, or (2) a convertible debt instrument was issued at a substantial premium. Additionally, ASU 2020-06 requires the application of the if-converted method to calculate the impact of convertible instruments on diluted earnings per share and updates the disclosure requirements in ASC 470-20, making them easier to understand for financial statement preparers and improving the decision-usefulness and relevance of the information for financial statement users. The Company early adopted the new guidance from January 1, 2023, noting no material impact. In November 2023, the FASB issued ASU 2023-07, Segment Reporting—Improvements to Reportable Segment Disclosures (Topic 280). The standard requires incremental disclosures related to reportable segments, including disaggregated expense information and the title and position of the company's chief operating decision maker ("CODM"), as identified for purposes of segment determination. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Entities must adopt the changes to the segment reporting guidance on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, which focuses on income tax disclosures by requiring public business entities, on an annual basis, to disclose specific categories in the rate reconciliation, provide information for reconciling items that meet a quantitative threshold, and certain information about income taxes paid. The standard is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The amendments should be applied on a prospective basis. Retrospective application is permitted.
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 21 – Subsequent events.

Business Organization and Nat_2

Business Organization and Nature of Operations (Tables)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule Of Liquidity	We measure our liquidity in a number of ways, including the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Cash 962 1,354 Accounts Receivable, net 38,333 52,920 Inventory 1,054 2,561 Other current assets 113,241 56,016 Assets held for sale (4) 5,431 — Total current assets 159,021 112,851 Accounts payable and accrued expenses 40,346 50,167 Notes payable, net 2,808 6,531 Other current liabilities (1) 94,466 47,884 Liabilities held for sale (5) 2,464 — Total current liabilities 140,084 104,582 Working capital (2) 18,937 8,269 Current ratio (3) 1.14 1.08 (1) Consists of Operating lease liability, current, Deferred revenue, current and Other current liabilities (2) Working Capital is defined as Total current assets less Total current liabilities (3) Current ratio is defined as Total current assets divided by Total current liabilities (4) See Note 3 for additional information (5) See Note 3 for additional information

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Property and Equipment	The estimated useful lives are as follows: Furniture and Equipment 3 – 7 years Leasehold Improvements 1 – 8 years Vehicles 5 - 10 years Land Improvements 3 -20 years As of September 30, 2024 and December 31, 2023, Property and equipment consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Furniture and equipment 232 1,026 Vehicles 215 270 Leasehold improvements 11 877 Land and land improvements 11,766 11,766 Construction in process 6 — Property and equipment, gross 12,230 13,939 Less: accumulated depreciation (383) (1,056) Property and equipment, net 11,847 12,883
Antidilutive Securities Excluded from Computation of Earnings Per Share	The following securities are excluded from the calculation of weighted average diluted common shares at September 30, 2024 and 2023, respectively, because their inclusion would have been anti-dilutive: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Warrants 1,593,008 1,778,293 1,593,008 1,778,293 Options 81,250 101,250 81,250 101,250 RSAs 533,947 746,243 812,701 746,243 Convertible debt — 2,356 — 2,356 Total potentially dilutive shares 2,208,205 2,628,142 2,486,959 2,628,142 The following table sets forth the computation of basic and dilutive net income / (loss) per share attributable to the Company’s stockholders: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (In thousands, except for share count and per share data) Net income / (loss) attributable to Sadot Group Inc. 1,163 (5,183) 3,268 (6,059) Weighted-average shares outstanding: Basic 4,693,351 3,742,192 4,436,065 3,344,394 Effect of potentially dilutive stock options — — — — Effect of potentially dilutive RSAs 75,564 — 29,475 — Effect of potentially dilutive convertible debt 242,424 — 242,424 — Diluted 5,011,339 3,742,192 4,707,964 3,344,394 Net income / (loss) per share attributable to Sadot Group Inc.: Basic 0.25 (1.39) 0.74 (1.81) Diluted 0.23 (1.39) 0.69 (1.81)
Schedules of Concentration of Risk, by Risk Factor	The following table sets forth the major vendors to purchase commodities for resale, purchase inputs for farming operations and distribute food products to their Company-owned restaurants: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Number of vendors 4 1 4 4 Type Commodities Commodities Commodities Commodities % of purchases 95 % 99 % 87 % 94 %

Assets Held For Sale (Tables)

Assets Held For Sale (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The following presents the major classes of assets and liabilities for the Sadot food services reporting unit held for sale as of September 30, 2024: As of September 30, 2024 $’000 Cash 481 Accounts receivable, net of allowance for doubtful accounts of $0.8 million 164 Inventory — Other current assets 75 Right to use assets — Property and equipment, net 6 Goodwill 1,798 Intangible assets, net 2,715 Other non-current assets 192 Assets held for sale 5,431 Accounts payable and accrued expenses 247 Notes payable, current 82 Operating lease liability, current 182 Deferred revenue, current 119 Other current liabilities 241 Notes payable, non-current 560 Operating lease liability, non-current — Deferred revenue, non-current 1,033 Liabilities held for sale 2,464 Sadot Food Services had the following pre-tax losses: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 $’000 $’000 $’000 $’000 Sadot Food Services Net Loss Before Income Tax (665) (2,344) (1,713) (3,540)

Allowance for Credit Losses o_2

Allowance for Credit Losses on Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2024
Credit Loss [Abstract]
Accounts Receivable, Allowance for Credit Loss	For the periods ended September 30, 2024 and December 31, 2023, a summary of the activity in the allowance for credit losses on accounts receivable appears below: As of September 30, 2024 December 31, 2023 $’000 $’000 Balance at beginning of period 173 23 Adjustments related to Sadot food services 37 72 Adjustments related to Sadot agri-foods 691 78 Transferred to assets held for sale (134) — Balance at end of period 767 173

Other Current Assets (Tables)

Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	At September 30, 2024 and December 31, 2023, the Company’s other current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Prepaid expenses 309 766 Other receivables 74 7 Contract assets - current 93,520 47,180 Forward sales derivative 13,486 1,491 Notes receivable, current — 148 Deposit on farmland 5,852 — Prepaid forward on carbon offsets — 6,424 Other Current Assets 113,241 56,016

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets, Noncurrent	At September 30, 2024 and December 31, 2023, the Company’s other non-current assets consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Security deposit 22 76 Notes receivable, non-current — 26 Contract assets, non-current — 46,340 Other non-current assets 22 46,442

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The estimated useful lives are as follows: Furniture and Equipment 3 – 7 years Leasehold Improvements 1 – 8 years Vehicles 5 - 10 years Land Improvements 3 -20 years As of September 30, 2024 and December 31, 2023, Property and equipment consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Furniture and equipment 232 1,026 Vehicles 215 270 Leasehold improvements 11 877 Land and land improvements 11,766 11,766 Construction in process 6 — Property and equipment, gross 12,230 13,939 Less: accumulated depreciation (383) (1,056) Property and equipment, net 11,847 12,883

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	A summary of the intangible assets is presented below: Intangible Impairment of Amortization Intangible Intangible Impairment of Amortization Transfer to assets held for sale Intangible $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Trademark Muscle Maker Grill 670 (419) (251) — — — — — — Franchise Agreements Muscle Maker Grill 136 (116) (20) — — — — — — Trademark SuperFit 29 (22) (7) — — — — — — Domain Name SuperFit 81 (62) (19) — — — — — — Customer List SuperFit 90 (70) (20) — — — — — — Proprietary Recipes SuperFit 103 (79) (24) — — — — — — Non-Compete Agreement SuperFit 107 (42) (65) — — — — — — Trademark Pokemoto 118 — (26) 92 83 — (9) (74) — Franchisee License Pokemoto 2,322 — (207) 2,115 2,045 — (69) (1,976) — Proprietary Recipes Pokemoto 867 — (121) 746 705 — (40) (665) — Non-Compete Agreement Pokemoto 88 — (88) — — — — — — 4,611 (810) (848) 2,953 2,833 — (118) (2,715) —
Schedule of Goodwill	A summary of the goodwill assets is presented below: Muscle Maker Grill Pokemoto SuperFit Food Total $’000 $’000 $’000 $’000 Goodwill, net at December 31 2022 570 1,798 258 2,626 Impairment of goodwill (570) — (258) (828) Goodwill, net at September 30, 2023 — 1,798 — 1,798 Goodwill, net at December 31 2023 — 1,798 — 1,798 Transfer to assets held for sale — (1,798) — (1,798) Goodwill, net at September 30, 2024 — — — —

Accounts Payables and Accrued_2

Accounts Payables and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payables and accrued expenses consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Accounts payable 2,954 3,488 Accrued payroll and bonuses 252 756 Accrued expenses 8 204 Accrued interest expenses 12 77 Accrued professional fees 205 255 Accounts payable commodities 36,907 45,342 Accrued purchases — 17 Sales taxes payable 8 28 40,346 50,167

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Debt	The maturities of notes payable as of September 30, 2024, are as follows: Principal Amount $’000 10/1/24-9/30/25 2,939 10/1/25-9/30/26 — 10/1/26-9/30/27 — Thereafter — Total maturities 2,939 Less discount (131) Notes payable, net 2,808

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Assets And Liabilities, Lessee	The assets and liabilities related to the Company’s leases were as follows: As of September 30, 2024 December 31, 2023 $’000 $’000 Assets Total lease assets 137 1,284 Transferred to assets held for sale — — Right to use asset 137 1,284 Liabilities Total lease liabilities 321 1,412 Transferred to liabilities held for sale (182) — Operating leases – current 22 385 Operating leases – non-current 117 1,027
Lessee, Operating Lease, Liability, Maturity	The table below presents the future minimum lease payments under the noncancellable operating leases as of September 30, 2024: Total Operating Leases Held for Sale Current Operating Leases $’000 $’000 $’000 Fiscal Year: 10/1/2024-9/30/2025 238 193 45 10/1/2025-9/30/2026 45 — 45 10/1/2026-9/30/2027 45 — 45 10/1/2027-9/30/2028 45 — 45 10/1/2028-9/30/2029 23 — 23 Thereafter — — — Total lease payments 396 193 203 Less imputed interest (75) (11) (64) Present value of lease liabilities 321 182 139
Lease, Cost	The Company’s lease term and discount rates were as follows: As of September 30, 2024 Weighted-average remaining lease term (in years) Operating leases 2.58 Weighted-average discount rate Operating leases 15.1 %

Deferred Revenue (Tables)

Deferred Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Contract with Customer, Contract Asset, Contract Liability, and Receivable	The Company's deferred revenue consists of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Deferred revenues, net 2,161 2,784 Less: deferred revenue, current (2,161) (1,229) Deferred revenues, non-current — 1,555

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	Other current liabilities consist of the following: As of September 30, 2024 December 31, 2023 $’000 $’000 Gift card liability — 13 Co-op advertising fund liability — 114 Marketing development brand liability — 68 Advertising fund liability — 29 Derivative liability 189 — Contract liabilities, current 92,094 46,046 92,283 46,270

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 and December 31, 2023 are presented below: As of September 30, 2024 December 31, 2023 $’000 $’000 Deferred tax assets: Net operating loss carryforwards 13,401 11,890 Receivable allowance 163 37 Stock-based compensation 115 20 Intangible assets 619 727 163(j) adjustment 714 100 Property and equipment 43 — Accrued expenses — 106 Capitalized costs 8 4 Deferred revenues 167 310 Leases 30 301 Gross deferred tax asset 15,260 13,495 Deferred tax liabilities: Other liabilities (4) — Property and equipment — (60) Leases (29) (274) Unrealized gains (2,818) (317) Gross deferred tax liabilities (2,851) (651) Net deferred tax assets 12,409 12,844 Valuation allowance (12,409) (12,844) Net deferred tax asset, net of valuation allowance — —
Schedule of Components of Income Tax Expense (Benefit)	The income tax expense for the periods shown consist of the following: Nine Months Ended September 30, 2024 2023 $’000 $’000 Federal: Current — — Deferred — — State and local: Current (9) (18) Deferred — — (9) (18) Change in valuation allowance — — Income tax expense (9) (18)
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: As of September 30, 2024 December 31, 2023 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact — % 1.1 % Permanent differences 0.5 % (0.3) % Return to provision adjustments 3.6 % 0.5 % Warrant modification expense — % (2.5) % Fair value gain/loss on share issuance (18.6) % 3.6 % Other 2.4 % — % Change in valuation allowance (9.7) % (23.2) % Effective income tax rate (0.8) % 0.2 %

Reportable Operating Segments (

Reportable Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table sets forth the results of operations for the relevant segments for the three and nine months ended September 30, 2024: For the Three Months Ended September 30, 2024 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 200,906 — 200,906 Company restaurant sales, net of discounts 479 — — 479 Franchise royalties and fees 321 — — 321 Franchise advertising fund contributions 12 — — 12 Other revenues 16 — — 16 Cost of goods sold (563) (198,708) — (199,271) Gross profit 265 2,198 — 2,463 Depreciation and amortization expenses — (48) (1) (49) Franchise advertising fund expenses (12) — — (12) Post-closing expenses (91) — — (91) Stock-based expenses — — (1,713) (1,713) Sales, general and administrative expenses (821) (2,475) (949) (4,245) Income / (loss) from operations (659) (325) (2,663) (3,647) Other income — — — — Interest income / (expense), net (6) (1,267) (445) (1,718) Change in fair value of stock-based compensation — — 1,001 1,001 Gain on fair value remeasurement — 5,461 — 5,461 Gain on sale of trading securities — — — — Income / (Loss) Before Income Tax (665) 3,869 (2,107) 1,097 Income tax expense — — (3) (3) Net income / (loss) (665) 3,869 (2,110) 1,094 Total assets 5,431 164,638 958 171,027 For the Nine Months Ended September 30, 2024 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 480,706 — 480,706 Company restaurant sales, net of discounts 2,628 — — 2,628 Franchise royalties and fees 1,319 — — 1,319 Franchise advertising fund contributions 40 — — 40 Other revenues 16 — — 16 Cost of goods sold (3,113) (476,961) — (480,074) Gross profit 890 3,745 — 4,635 Depreciation and amortization expenses (189) (230) (2) (421) Franchise advertising fund expenses (40) — — (40) Post-closing expenses (120) — — (120) Stock-based expenses — — (4,430) (4,430) Sales, general and administrative expenses (2,252) (4,052) (2,466) (8,770) Loss from operations (1,711) (537) (6,898) (9,146) Other income 19 — — 19 Interest income / (expense), net (21) (1,451) (1,497) (2,969) Change in fair value of stock-based compensation — — 2,691 2,691 Gain on fair value remeasurement — 11,995 — 11,995 Gain on sale of trading securities — 518 — 518 Income / (Loss) Before Income Tax (1,713) 10,525 (5,704) 3,108 Income tax expense — — (9) (9) Net income / (loss) (1,713) 10,525 (5,713) 3,099 Total assets 5,431 164,638 958 171,027 The following table sets forth the results of operations for the relevant segments for the three and nine months ended September 30, 2023: For the Three Months Ended September 30, 2023 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 179,975 — 179,975 Company restaurant sales, net of discounts 1,937 — — 1,937 Franchise royalties and fees 245 — — 245 Franchise advertising fund contributions 16 — — 16 Other revenues — — — — Cost of goods sold (2,167) (177,101) — (179,268) Gross profit 31 2,874 — 2,905 Impairment of goodwill (828) — — (828) Impairment of intangible assets (810) — — (810) Depreciation and amortization expenses (382) (61) — (443) Franchise advertising fund expenses (16) — — (16) Pre-opening expenses — (335) — (335) Post-closing expenses (60) — — (60) Stock-based expenses — — (1,075) (1,075) Sales, general and administrative expenses (278) (553) (2,479) (3,310) Income / (loss) from operations (2,343) 1,925 (3,554) (3,972) Other income 1 — — 1 Interest expense, net (2) (5) (294) (301) Change in fair value of stock-based compensation — — 297 297 Warrant modification expense — — (958) (958) Loss on fair value remeasurement — (349) — (349) Income / (Loss) Before Income Tax (2,344) 1,571 (4,509) (5,282) Income tax expense — — (13) (13) Net income / (loss) (2,344) 1,571 (4,522) (5,295) Total assets 8,798 80,166 1,704 90,668 For the Nine Months Ended September 30, 2023 Sadot food service Sadot agri-foods Corporate adj. Total segments $’000 $’000 $’000 $’000 Commodity sales — 547,900 — 547,900 Company restaurant sales, net of discounts 6,725 — — 6,725 Franchise royalties and fees 767 — — 767 Franchise advertising fund contributions 52 — — 52 Other revenues 13 — — 13 Cost of goods sold (7,295) (537,508) — (544,803) Gross profit 262 10,392 — 10,654 Impairment of goodwill (828) — — (828) Impairment of intangible assets (810) — — (810) Depreciation and amortization expenses (1,456) (61) — (1,517) Franchise advertising fund expenses (52) — — (52) Pre-opening expenses (36) (335) — (371) Post-closing expenses (172) — (1) (173) Stock-based expenses — — (5,667) (5,667) Sales, general and administrative expenses (449) (1,140) (5,586) (7,175) Income / (loss) from operations (3,541) 8,856 (11,254) (5,939) Other income 1 — 251 252 Interest income / (expense), net — (27) (293) (320) Change in fair value of stock-based compensation — — 1,161 1,161 Warrant modification expense — — (958) (958) Loss on fair value remeasurement — (349) — (349) Income / (Loss) Before Income Tax (3,540) 8,480 (11,093) (6,153) Income tax expense (2) — (16) (18) Net income / (loss) (3,542) 8,480 (11,109) (6,171) Total assets 8,798 80,166 1,704 90,668

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables presents information about the Company's assets and liabilities that are measure at fair value on a recurring basis at September 30, 2024 and December 31, 2023 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2024 Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 Financial assets: Forward sales derivative — 13,486 — 13,486 — 13,486 — 13,486 Financial liabilities: Contract liability — 92,094 — 92,094 Derivative liability — 188 — 188 — 92,282 — 92,282 December 31, 2023 Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 Financial assets: Forward sales derivative — 1,491 — 1,491 — 1,491 — 1,491 Financial liabilities: Contract liability — 92,094 — 92,094 — 92,094 — 92,094

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Share-Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	A summary of the activity related to the restricted share awards, is presented below: Total RSA's Weighted-average $ Unvested at, December 31, 2022 — — Granted 885,546 12.50 Forfeited — — Vested (139,272) 12.50 Unvested at September 30, 2023 746,274 12.50 Unvested at December 31, 2023 909,877 10.85 Granted 213,600 2.95 Forfeited — — Vested (401,409) 10.51 Unvested at September 30, 2024 722,068 8.70 A summary of warrants activity during the nine months ended September 30, 2024 and 2023 is presented below: Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2022 19.30 1,803,364 3.51 — Granted 24.00 215,331 3.14 — Exercised 10.00 (215,331) 3.15 215 Forfeited — — N/A — Outstanding, September 30, 2023 20.20 1,803,364 2.80 — Exercisable, September 30, 2023 20.20 1,803,364 2.80 — Outstanding, December 31, 2023 19.69 1,738,002 2.61 — Granted — — N/A — Exercised — — N/A — Forfeited 31.47 (144,982) N/A — Outstanding, September 30, 2024 18.62 1,593,020 2.07 — Exercisable, September 30, 2024 18.62 1,593,020 2.07 —
Schedule of Option Activity	A summary of option activity is presented below: Weighted-average Number of Weighted-average Aggregate intrinsic value $ $’000 Outstanding, December 31, 2022 15.23 41,250 3.53 156 Granted 15.05 60,000 5.67 — Exercised — — N/A — Forfeited — — N/A — Outstanding, September 30, 2023 15.15 101,250 4.49 90 Exercisable and vested, September 30, 2023 23.94 28,127 3.04 26 Outstanding, December 31, 2023 10.94 82,750 4.26 — Granted — — N/A — Exercised — — N/A — Forfeited 15.05 (1,500) N/A — Outstanding, September 30, 2024 10.90 81,250 3.42 3,125 Exercisable and vested, September 30, 2024 9.96 32,875 3.31 1,538
Schedule of Valuation Assumptions	The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: Nine Months Ended September 30, 2024 Risk free interest rate 1.53-4.33% Expected term (years) 5.00 Expected volatility 59.10-156.87% Expected dividends —

Business Organization and Nat_3

Business Organization and Nature of Operations - Narrative (Details) a in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
	Oct. 09, 2024	Sep. 30, 2024 USD ($) a	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) a segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Franchisor Disclosure [Line Items]
Number of distinct operating units | segment				2
Cash		$ 962		$ 962		$ 1,354
Working capital surplus (deficit)		18,900		18,900
Retained earnings (accumulated deficit)		(83,912)		(83,912)		$ (87,179)
Pre-tax net income (loss)		$ 1,097	$ (5,282)	3,108	$ (6,153)
Net cash provided by (used in) operating activities				$ 6,980	$ (8,679)
Subsequent Event
Franchisor Disclosure [Line Items]
Stock split, conversion ratio	0.10
Sadot Farm Operations
Franchisor Disclosure [Line Items]
Area of land | a		5		5

Business Organization and Nat_4

Business Organization and Nature of Operations - Schedule Of Liquidity (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 962	$ 1,354
Accounts Receivable, net	38,333	52,920
Inventory	1,054	2,561
Other current assets	113,241	56,016
Assets held for sale	5,431	0
Total current assets	159,021	112,851
Accounts payable and accrued expenses	40,346	50,167
Notes payable, net	2,808	6,531
Other current liabilities	94,466	47,884
Liabilities held for sale	2,464	0
Total current liabilities	140,084	104,582
Working capital	$ 18,937	$ 8,269
Current ratio	1.14	1.08

Significant Accounting Polici_4

Significant Accounting Policies - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) derivativeInstrument	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) derivativeInstrument	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Apr. 01, 2023	Mar. 31, 2023
Significant Accounting Policies [Line Items]
Cash equivalents	$ 0		$ 0		$ 0
Accounts Receivable, net	38,333,000		38,333,000		52,920,000
Allowance for doubtful accounts	800,000		800,000		200,000
Inventory	1,054,000		1,054,000		2,561,000
Stock-based expenses	$ 1,713,000	$ 1,075,000	$ 4,430,000	$ 5,667,000
Number of current contracts designated as a hedge | derivativeInstrument	1		1
Commodity sales
Significant Accounting Policies [Line Items]
Revenues	$ 200,906,000	179,975,000	$ 480,706,000	547,900,000
Company restaurant sales, net of discounts
Significant Accounting Policies [Line Items]
Revenues	479,000	1,937,000	2,628,000	6,725,000
Royalties
Significant Accounting Policies [Line Items]
Revenues	300,000	200,000	700,000	500,000
Franchise Fees
Significant Accounting Policies [Line Items]
Revenues	45,000	23,000	500,000	200,000
Rebates
Significant Accounting Policies [Line Items]
Revenues	14,600	30,000	100,000	100,000
Franchise advertising fund contributions
Significant Accounting Policies [Line Items]
Revenues	12,000	$ 16,000	40,000	$ 52,000
Sadot agri-foods
Significant Accounting Policies [Line Items]
Accounts Receivable, net	38,300,000		38,300,000		52,900,000
Allowance for doubtful accounts	(800,000)		(800,000)		200,000
Inventory	1,100,000		1,100,000		2,400,000
Sadot LLC
Significant Accounting Policies [Line Items]
Consulting fees, percentage of net income generated by business segment						40%	80%
Sadot Food Services
Significant Accounting Policies [Line Items]
Inventory	$ 0		$ 0		$ 200,000

Significant Accounting Polici_5

Significant Accounting Policies - Property and Equipment (Details)	Sep. 30, 2024
Minimum | Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	3 years
Minimum | Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	1 year
Minimum | Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	5 years
Minimum | Land Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	3 years
Maximum | Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	7 years
Maximum | Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	8 years
Maximum | Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	10 years
Maximum | Land Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, useful life (in years)	20 years

Significant Accounting Polici_6

Significant Accounting Policies - Antidilutive Securities Excluded From Computation Of Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,208,205	2,628,142	2,486,959	2,628,142
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,593,008	1,778,293	1,593,008	1,778,293
Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	81,250	101,250	81,250	101,250
RSAs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	533,947	746,243	812,701	746,243
Convertible debt
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	0	2,356	0	2,356

Significant Accounting Polici_7

Significant Accounting Policies - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income / (loss) attributable to Sadot Group Inc.	$ 1,163	$ (5,183)	$ 3,268	$ (6,059)
Weighted-average shares outstanding:
Basic (in shares)	4,693,351	3,742,192	4,436,065	3,344,394
Effect of potentially dilutive convertible debt	242,424	0	242,424	0
Diluted (in shares)	5,011,339	3,742,192	4,707,964	3,344,394
Net Income / (Loss) Per Share attributable to Sadot Group Inc.:
Basic (in dollars per share)	$ 0.25	$ (1.39)	$ 0.74	$ (1.81)
Diluted (in dollars per share)	$ 0.23	$ (1.39)	$ 0.69	$ (1.81)
Options
Weighted-average shares outstanding:
Effect of potentially dilutive share-based payment arrangements (in shares)	0	0	0	0
RSAs
Weighted-average shares outstanding:
Effect of potentially dilutive share-based payment arrangements (in shares)	75,564	0	29,475	0

Significant Accounting Polici_8

Significant Accounting Policies - Major Vendors (Details) - Cost of Goods and Service, Product and Service Benchmark - Supplier Concentration Risk	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
One Vendor
Concentration Risk [Line Items]
Concentration risk (in percent)		99%
Four Vendors
Concentration Risk [Line Items]
Concentration risk (in percent)	95%		87%	94%

Assets Held For Sale - Assets a

Assets Held For Sale - Assets and Liabilities Held For Sale (Details) - Disposal Group, Held-for-Sale, Not Discontinued Operations - Sadot food service - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Assets held for sale
Cash	$ 481,000		$ 481,000
Accounts receivable, net of allowance for doubtful accounts of $0.8 million	164,000		164,000
Inventory	0		0
Other current assets	75,000		75,000
Right to use assets	0		0
Property and equipment, net	6,000		6,000
Goodwill	1,798,000		1,798,000
Intangible assets, net	2,715,000		2,715,000
Other non-current assets	192,000		192,000
Assets held for sale	5,431,000		5,431,000
Liabilities held for sale
Accounts payable and accrued expenses	247,000		247,000
Notes payable, current	82,000		82,000
Operating lease liability, current	182,000		182,000
Deferred revenue, current	119,000		119,000
Other current liabilities	241,000		241,000
Notes payable, non-current	560,000		560,000
Operating lease liability, non-current	0		0
Deferred revenue, non-current	1,033,000		1,033,000
Liabilities held for sale	2,464,000		2,464,000
Allowance for doubtful accounts	800,000		800,000
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Sadot Food Services Net Loss Before Income Tax	$ (665,000)	$ (2,344,000)	$ (1,713,000)	$ (3,540,000)

Assets Held For Sale - Narrativ

Assets Held For Sale - Narrative (Details) $ in Millions	Aug. 01, 2024 USD ($)
Disposal Group, Disposed of by Sale, Not Discontinued Operations | SuperFit Foods
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration on sale	$ 0.2

Allowance for Credit Losses o_3

Allowance for Credit Losses on Accounts Receivable (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 173	$ 23
Transferred to assets held for sale	(134)	0
Balance at end of period	767	173
Sadot food service
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Adjustments	37	72
Sadot agri-foods
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Adjustments	$ 691	$ 78

Other Current Assets - Narrativ

Other Current Assets - Narrative (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Schedule Of Other Current Assets [Line Items]
Other current assets transferred to assets held for sale	$ 75

Other Current Assets - Schedule

Other Current Assets - Schedule Of Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Other Current Assets [Line Items]
Prepaid expenses	$ 309	$ 766
Other receivables	74	7
Contract assets - current	93,520	47,180
Notes receivable, current	0	148
Deposit on farmland	5,852	0
Other Current Assets	113,241	56,016
Forward sales derivative
Schedule Of Other Current Assets [Line Items]
Derivative asset	13,486	1,491
Prepaid forward on carbon offsets
Schedule Of Other Current Assets [Line Items]
Derivative asset	$ 0	$ 6,424

Other Non-Current Assets - Narr

Other Non-Current Assets - Narrative (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Other Assets, Noncurrent [Line Items]
Other non-current assets transferred to assets held for sale	$ 192

Other Non-Current Assets - Sche

Other Non-Current Assets - Schedule Of Other Non-Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Security deposit	$ 22	$ 76
Notes receivable, non-current	0	26
Contract assets, non-current	0	46,340
Other non-current assets	$ 22	$ 46,442

Property and Equipment, Net - N

Property and Equipment, Net - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Depreciation	$ 49,000	$ 200,000	$ 300,000	$ 700,000
Closed Locations And Future Locations
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal	(100,000)	$ (300,000)	(300,000)	$ (300,000)
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Property, Plant and Equipment [Line Items]
Property and equipment transferred to assets held for sale	$ 6,000		$ 6,000

Property and Equipment, Net - P

Property and Equipment, Net - Property And Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 12,230	$ 13,939
Less: accumulated depreciation	(383)	(1,056)
Property and equipment, net	11,847	12,883
Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	232	1,026
Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	215	270
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	11	877
Land and land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	11,766	11,766
Construction in process
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6	$ 0

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 0	$ 300,000	$ 118,000	$ 848,000
Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life (in years)	5 years		5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life (in years)	10 years		10 years

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets, Net - Summary Of Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			$ 2,833,000	$ 4,611,000
Impairment of intangible assets	$ 0	$ (810,000)	0	(810,000)
Amortization expense	0	(300,000)	(118,000)	(848,000)
Transfer to assets held for sale			(2,715,000)
Intangible assets, net, ending balance	0	2,953,000	0	2,953,000
Trademark | Muscle Maker Grill
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	670,000
Impairment of intangible assets			0	(419,000)
Amortization expense			0	(251,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Trademark | SuperFit Food
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	29,000
Impairment of intangible assets			0	(22,000)
Amortization expense			0	(7,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Trademark | Pokemoto
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			83,000	118,000
Impairment of intangible assets			0	0
Amortization expense			(9,000)	(26,000)
Transfer to assets held for sale			(74,000)
Intangible assets, net, ending balance	0	92,000	0	92,000
Franchise Agreements Muscle Maker Grill | Muscle Maker Grill
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	136,000
Impairment of intangible assets			0	(116,000)
Amortization expense			0	(20,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Domain Name SuperFit | SuperFit Food
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	81,000
Impairment of intangible assets			0	(62,000)
Amortization expense			0	(19,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Customer List SuperFit | SuperFit Food
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	90,000
Impairment of intangible assets			0	(70,000)
Amortization expense			0	(20,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Proprietary Recipes | SuperFit Food
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	103,000
Impairment of intangible assets			0	(79,000)
Amortization expense			0	(24,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Proprietary Recipes | Pokemoto
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			705,000	867,000
Impairment of intangible assets			0	0
Amortization expense			(40,000)	(121,000)
Transfer to assets held for sale			(665,000)
Intangible assets, net, ending balance	0	746,000	0	746,000
Non-Compete Agreement | SuperFit Food
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	107,000
Impairment of intangible assets			0	(42,000)
Amortization expense			0	(65,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Non-Compete Agreement | Pokemoto
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			0	88,000
Impairment of intangible assets			0	0
Amortization expense			0	(88,000)
Transfer to assets held for sale			0
Intangible assets, net, ending balance	0	0	0	0
Franchisee License Pokemoto | Pokemoto
Finite-Lived Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance			2,045,000	2,322,000
Impairment of intangible assets			0	0
Amortization expense			(69,000)	(207,000)
Transfer to assets held for sale			(1,976,000)
Intangible assets, net, ending balance	$ 0	$ 2,115,000	$ 0	$ 2,115,000

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets, Net - Summary of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Goodwill [Roll Forward]
Beginning of period			$ 1,798	$ 2,626
Impairment of goodwill	$ 0	$ (828)	0	(828)
Transfer to assets held for sale			(1,798)
End of period	0	1,798	0	1,798
Muscle Maker Grill
Goodwill [Roll Forward]
Beginning of period			0	570
Impairment of goodwill				(570)
Transfer to assets held for sale			0
End of period	0	0	0	0
Pokemoto
Goodwill [Roll Forward]
Beginning of period			1,798	1,798
Impairment of goodwill				0
Transfer to assets held for sale			(1,798)
End of period	0	1,798	0	1,798
SuperFit Food
Goodwill [Roll Forward]
Beginning of period			0	258
Impairment of goodwill				(258)
Transfer to assets held for sale			0
End of period	$ 0	$ 0	$ 0	$ 0

Accounts Payables and Accrued_3

Accounts Payables and Accrued Expenses - Narrative (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Payables And Accruals [Line Items]
Accounts payable and accrued expenses transferred to assets held for sale	$ 247

Accounts Payables and Accrued_4

Accounts Payables and Accrued Expenses - Schedule Of Accounts Payables and Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 2,954	$ 3,488
Accrued payroll and bonuses	252	756
Accrued expenses	8	204
Accrued interest expenses	12	77
Accrued professional fees	205	255
Accounts payable commodities	36,907	45,342
Accrued purchases	0	17
Sales taxes payable	8	28
Total accounts payable and accrued liabilities	$ 40,346	$ 50,167

Notes Payable - Narrative (Deta

Notes Payable - Narrative (Details)			3 Months Ended		9 Months Ended
	Oct. 22, 2023 USD ($) tradingDay	Sep. 22, 2023 USD ($) tradingDay $ / shares shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Oct. 30, 2023 USD ($)
Debt Instrument [Line Items]
Repayments of debt			$ 2,000,000	$ 200,000	$ 8,300,000	$ 100,000
Notes payable			2,800,000		2,800,000
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Debt Instrument [Line Items]
Notes payable			$ 600,000		$ 600,000
Minimum
Debt Instrument [Line Items]
Interest rate (in percent)			6%		6%
Maximum
Debt Instrument [Line Items]
Interest rate (in percent)			25.80%		25.80%
YA II PN, LTD ("Yorkville") | Convertible Notes
Debt Instrument [Line Items]
Interest rate (in percent)		6%
Interest rate, subject to increase (in percent)		18%
Term after closing of transaction (in months)		12 months
Conversion price per share (in dollars per share) | $ / shares		$ 11.1495
Debt instrument, threshold percentage of stock price		95%
Threshold consecutive trading days | tradingDay	9	7
Floor price (in dollars per share) | $ / shares		$ 3.30
Threshold percentage of outstanding shares (in percent)	99%	49.90%
Threshold trading days | tradingDay	7
Periodic payment, period after trigger | tradingDay	7
Periodic payment	$ 500,000
Periodic payment, premium (in percent)	8%
YA II PN, LTD ("Yorkville") | Private Placement
Debt Instrument [Line Items]
Commitment amount		$ 25,000,000
Sale of stock, maximum average daily traded amount (in percent)		100%
Sale of stock, maximum average daily traded amount, threshold consecutive trading days | tradingDay		5
Sale of stock, lowest daily volume-weighted average price (in percent)		97%
Sale of stock, lowest daily volume-weighted average price, threshold consecutive trading days | tradingDay		3
Sale of stock, beneficial ownership limitation (in percent)		4.99%
Sale of stock, advance required		$ 100,000
Sale of stock, funding, volume-weighted average (in dollars per share) | $ / shares		$ 11
Price per share (in dollars per share) | $ / shares		$ 10.67
Sale of stock, number of shares issued in transaction (in shares) | shares		9,372
Sale of stock, profit per transaction (in dollars per share) | $ / shares		$ 0.3201
Sale of stock, funding		$ 2,999.98
Issued and outstanding shares (in percent)	19.99%
Converted shares (in shares) | shares					607,527
YA II PN, LTD ("Yorkville") | Private Placement | Convertible Notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 4,000,000	$ 800,000		$ 800,000
Purchase price, percentage of principal amount (in percent)		94%
YA II PN, LTD ("Yorkville") | Private Placement | Pre-Paid Advance
Debt Instrument [Line Items]
Debt instrument, face amount		$ 3,000,000
YA II PN, LTD ("Yorkville") | Private Placement | Post Effective SEPA
Debt Instrument [Line Items]
Debt instrument, face amount							$ 1,000,000

Notes Payable - Maturities (Det

Notes Payable - Maturities (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Maturities of Long-Term Debt [Abstract]
10/1/24-9/30/25	$ 2,939
10/1/25-9/30/26	0
10/1/26-9/30/27	0
Thereafter	0
Total maturities	2,939
Less discount	(131)
Notes payable, net	$ 2,808

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Option to extend, lease term (in years)	5 years		5 years
Lease cost	$ 37,000	$ 200,000	$ 200,000	$ 600,000
Transferred to liabilities held for sale	182,000		182,000		$ 0
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Lessee, Lease, Description [Line Items]
Transferred to liabilities held for sale	$ 200,000		$ 200,000
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year		1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	5 years		5 years

Leases - Lease Assets and Liabi

Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Total lease assets	$ 137	$ 1,284
Transferred to assets held for sale	0	0
Right to use assets	137	1,284
Total lease liabilities	321	1,412
Transferred to liabilities held for sale	(182)	0
Operating lease liability, current	22	385
Operating lease liability, non-current	$ 117	$ 1,027

Leases - Maturity (Details)

Leases - Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
10/1/2024-9/30/2025	$ 238
10/1/2025-9/30/2026	45
10/1/2026-9/30/2027	45
10/1/2027-9/30/2028	45
10/1/2028-9/30/2029	23
Thereafter	0
Total lease payments	396
Less imputed interest	(75)
Total lease liabilities	321	$ 1,412
Operating Leases Held for Sale
10/1/2024-9/30/2025	193
10/1/2025-9/30/2026	0
10/1/2026-9/30/2027	0
10/1/2027-9/30/2028	0
10/1/2028-9/30/2029	0
Thereafter	0
Total lease payments	193
Less imputed interest	(11)
Present value of lease liabilities	182	$ 0
Current Operating Leases
10/1/2024-9/30/2025	45
10/1/2025-9/30/2026	45
10/1/2026-9/30/2027	45
10/1/2027-9/30/2028	45
10/1/2028-9/30/2029	23
Thereafter	0
Total lease payments	203
Less imputed interest	(64)
Present value of lease liabilities	$ 139

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rates (Details)	Sep. 30, 2024
Weighted-average remaining lease term (in years)
Operating leases	2 years 6 months 29 days
Weighted-average discount rate
Operating leases	15.10%

Deferred Revenue - Narrative (D

Deferred Revenue - Narrative (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Deferred revenues, net	$ 2,161,000	$ 2,784,000
Franchise Fees
Disaggregation of Revenue [Line Items]
Deferred revenues, net	0	1,400,000
Forward Sales Derivatives And Future Trades
Disaggregation of Revenue [Line Items]
Deferred revenues, net	2,200,000	$ 1,400,000
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Disaggregation of Revenue [Line Items]
Deferred revenue transferred to liabilities held for sale	$ 1,200,000

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of Deferred Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Deferred revenues, net	$ 2,161	$ 2,784
Less: deferred revenue, current	(2,161)	(1,229)
Deferred revenue, non-current	$ 0	$ 1,555

Other Current Liabilities - Nar

Other Current Liabilities - Narrative (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Disposal Group, Held-for-Sale, Not Discontinued Operations | Sadot food service
Other Current Liabilities [Line Items]
Other current liabilities transferred to assets held for sale	$ 241

Other Current Liabilities - Sch

Other Current Liabilities - Schedule Of Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Other Liabilities Disclosure [Abstract]
Gift card liability	$ 0	$ 13
Co-op advertising fund liability	0	114
Marketing development brand liability	0	68
Advertising fund liability	0	29
Derivative liability	189	0
Contract liabilities, current	92,094	46,046
Total other liabilities	$ 92,283	$ 46,270

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss carryforwards	$ 13,401	$ 11,890
Receivable allowance	163	37
Stock-based compensation	115	20
Intangible assets	619	727
163(j) adjustment	714	100
Property and equipment	43	0
Accrued expenses	0	106
Capitalized costs	8	4
Deferred revenues	167	310
Leases	30	301
Gross deferred tax asset	15,260	13,495
Deferred tax liabilities:
Other liabilities	(4)	0
Property and equipment	0	(60)
Leases	(29)	(274)
Unrealized gains	(2,818)	(317)
Gross deferred tax liabilities	(2,851)	(651)
Net deferred tax assets	12,409	12,844
Valuation allowance	(12,409)	(12,844)
Net deferred tax asset, net of valuation allowance	$ 0	$ 0

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Federal:
Current			$ 0	$ 0
Deferred			0	0
State and local:
Current			(9)	(18)
Deferred			0	0
Current and deferred income tax expense (benefit)			(9)	(18)
Change in valuation allowance			0	0
Income tax expense	$ (3)	$ (13)	$ (9)	$ (18)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Federal Income Tax Rate (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	21%	21%
State income tax benefit, net of federal impact	0%	1.10%
Permanent differences	0.50%	(0.30%)
Return to provision adjustments	3.60%	0.50%
Warrant modification expense	0%	(2.50%)
Fair value gain/loss on share issuance	(18.60%)	3.60%
Other	2.40%	0%
Change in valuation allowance	(9.70%)	(23.20%)
Effective income tax rate	(0.80%)	0.20%

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 58.2
Valuation allowance	12.4	$ 12.8
Increase (decrease) to valuation allowance	$ (0.4)

Commitments and Contingencies -

Commitments and Contingencies - Forward Purchase and Sales Contracts (Details) verifiedCarbonUnit in Thousands, t in Thousands, $ in Thousands	Sep. 20, 2024 USD ($)	Sep. 13, 2023 USD ($) verifiedCarbonUnit $ / verifiedCarbonUnit	Sep. 12, 2023 USD ($) verifiedCarbonUnit $ / verifiedCarbonUnit	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 06, 2023 USD ($) t $ / t	Nov. 24, 2023 USD ($) t $ / t	Sep. 30, 2023 USD ($)
Loss Contingencies [Line Items]
Prepaid forward on carbon offsets				$ 13,486	$ 1,491			$ 6,400
Sale of rights to acquire	$ 9,300
Prepaid forward on carbon offsets | Not Designated as Hedging Instrument
Loss Contingencies [Line Items]
Derivative, nonmonetary notional amount | verifiedCarbonUnit		180	180
Term of delivery (in days)		14 days	14 days
Price per unit | $ / verifiedCarbonUnit		44.62	35.69
Notional amount		$ 8,000	$ 6,400
Payment after issuance, term (in days)		10 days
Forward Sales Derivatives, Soy | Not Designated as Hedging Instrument
Loss Contingencies [Line Items]
Derivative, nonmonetary notional amount | t						70	70
Price per unit | $ / t						674	662
Notional amount						$ 47,200	$ 46,300

Commitments and Contingencies_2

Commitments and Contingencies - Consulting Agreements (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		9 Months Ended
	Jul. 14, 2023	Nov. 14, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 20, 2023	Feb. 28, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001		$ 0.0001		$ 0.0001
Common stock, authorized (in shares)			20,000,000		20,000,000		20,000,000	20,000,000	15,000,000	5,000,000
Notes payable			$ 2.8		$ 2.8
Number of days to issue common stock		10 days
Common stock, issued (in shares)			5,020,373		5,020,373		4,046,472
Aggia LLC FC
Loss Contingencies [Line Items]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Shares issued, price (in dollars per share)	$ 31.25	$ 15.6250
Common stock, authorized (in shares)	1,442,428	1,442,428
Percentage of issued and outstanding shares, maximum authorized amount		49.90%
Common stock, issued (in shares)	885,546	556,882
Share price, percentage of net income generated by business segment	40%
Share price, at percentage of net income generated by business segment (in dollars per share)	$ 12.50
Common stock, period to purchase not vested shares	30 days
Share price (in dollars per share)	$ 0.001
Aggia LLC FC | Operating Expense
Loss Contingencies [Line Items]
Reimbursement of operating costs			$ 0	$ 0.1	$ 0.2	$ 0.5
Aggia LLC FC | General and Administrative Expense
Loss Contingencies [Line Items]
Reimbursement of operating costs			0.8	0	0.9	0.1
Aggia LLC FC | Labor
Loss Contingencies [Line Items]
Reimbursement of operating costs			0	0.8	1.8	2.3
Aggia LLC FC | Maximum
Loss Contingencies [Line Items]
Notes payable	$ 71.5	$ 71.5
Reimbursement of operating costs			$ 0.8	$ 1	$ 2.9	$ 2.8

Commitments and Contingencies_3

Commitments and Contingencies - Franchising (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) restaurant	Sep. 30, 2023 restaurant	Sep. 30, 2024 USD ($) restaurant	Sep. 30, 2023 USD ($) restaurant
Loss Contingencies [Line Items]
Deferred revenue			$ 528	$ 23
Franchise Agreement | Pokemoto
Loss Contingencies [Line Items]
Number of potentially new restaurants | restaurant	10	4	25	15
Deferred revenue	$ 100		$ 300

Commitments and Contingencies_4

Commitments and Contingencies - Master Franchise Agreement (Details)	Oct. 25, 2021 USD ($) restaurant
Loss Contingencies [Line Items]
Number of restaurants to develop | restaurant	40
Almatrouk Catering Company – OPC | Master Franchise Agreement | Muscle Maker Development International LLC
Loss Contingencies [Line Items]
Consideration payable upon occurrence of various events	$ 200,000
Consideration payable upon execution of franchise agreements for each individual restaurant	20,000
Royalty fee	1,000
Deposit payment	$ 20,000

Commitments and Contingencies_5

Commitments and Contingencies - Sales Tax (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Accrued sales tax liability	$ 4,600	$ 28,000

Commitments and Contingencies_6

Commitments and Contingencies - Litigations, Claims and Assessments (Details) $ in Millions	Jan. 23, 2020 USD ($)
Company vs. Company-Owned Store, Judicial Council of California | Pending Litigation
Loss Contingencies [Line Items]
Damages sought	$ 0.1

Commitments and Contingencies_7

Commitments and Contingencies - Employment Agreements (Details) - USD ($)	Mar. 08, 2024	Mar. 21, 2023	Nov. 16, 2022
Chief Executive Officer | Executive Employment Agreement, Roper Agreement
Loss Contingencies [Line Items]
Base salary at annualized rate			$ 400,000
Severance payment, term of salary			36 months
Severance payment, term of salary, second anniversary of agreement			18 months
Chief Executive Officer | Executive Employment Agreement, Roper Agreement | Deferred Bonus, Approval Of Shareholder Matters
Loss Contingencies [Line Items]
Additional bonus			$ 100,000
Chief Executive Officer | Executive Employment Agreement, Roper Agreement | Deferred Bonus, Designated Director Approval
Loss Contingencies [Line Items]
Additional bonus			25,000
Chief Financial Officer | Executive Employment Agreement, Black Agreement
Loss Contingencies [Line Items]
Base salary at annualized rate		$ 300,000
Severance payment, term of salary		36 months
Severance payment, term of salary, second anniversary of agreement		6 months
Chief Financial Officer | Executive Employment Agreement, Black Agreement | Deferred Bonus, Approval Of Shareholder Matters
Loss Contingencies [Line Items]
Additional bonus		$ 100,000
Chief Financial Officer | Executive Employment Agreement, Black Agreement | Deferred Bonus, Designated Director Approval
Loss Contingencies [Line Items]
Additional bonus	$ 25,000
Chief Financial Officer | Executive Employment Agreement, Black Agreement | Deferred Bonus
Loss Contingencies [Line Items]
Additional bonus, percentage of annual salary		50%
Chief Operating Officer | Executive Employment Agreement, Miller Agreement
Loss Contingencies [Line Items]
Base salary at annualized rate			$ 300,000
Severance payment, term of salary			36 months
Severance payment, term of salary, second anniversary of agreement			12 months
Chief Operating Officer | Executive Employment Agreement, Miller Agreement | Deferred Bonus, Designated Director Approval
Loss Contingencies [Line Items]
Additional bonus	25,000
Chief Operating Officer | Executive Employment Agreement, Miller Agreement | Deferred Bonus
Loss Contingencies [Line Items]
Additional bonus, percentage of annual salary			75%
Chief Investment Officer | Executive Employment Agreement, Mohan Agreement
Loss Contingencies [Line Items]
Base salary at annualized rate			$ 200,000
Severance payment, term of salary			36 months
Severance payment, term of salary, second anniversary of agreement			6 months
Chief Investment Officer | Executive Employment Agreement, Mohan Agreement | Deferred Bonus, Approval Of Shareholder Matters
Loss Contingencies [Line Items]
Additional bonus			$ 100,000
Chief Investment Officer | Executive Employment Agreement, Mohan Agreement | Deferred Bonus, Designated Director Approval
Loss Contingencies [Line Items]
Additional bonus	25,000
Chief Investment Officer | Executive Employment Agreement, Mohan Agreement | Deferred Bonus
Loss Contingencies [Line Items]
Additional bonus, percentage of annual salary			75%
Chief Marketing Officer | Executive Employment Agreement, Infante Agreement
Loss Contingencies [Line Items]
Base salary at annualized rate			$ 200,000
Severance payment, term of salary			6 months
Severance payment, term of salary, second anniversary of agreement			36 months
Chief Marketing Officer | Executive Employment Agreement, Infante Agreement | Deferred Bonus, Designated Director Approval
Loss Contingencies [Line Items]
Additional bonus	$ 25,000
Chief Marketing Officer | Executive Employment Agreement, Infante Agreement | Deferred Bonus
Loss Contingencies [Line Items]
Additional bonus, percentage of annual salary			25%

Reportable Operating Segments -

Reportable Operating Segments - Summary Of Operating Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Gross profit
Cost of goods sold	$ (199,271,000)			$ (179,268,000)			$ (480,074,000)	$ (544,803,000)
Gross profit	2,463,000			2,905,000			4,635,000	10,654,000
Impairment of goodwill	0			(828,000)			0	(828,000)
Impairment of intangible assets	0			(810,000)			0	(810,000)
Depreciation and amortization expenses	(49,000)			(443,000)			(421,000)	(1,517,000)
Franchise advertising fund expenses	(12,000)			(16,000)			(40,000)	(52,000)
Pre-opening expenses	0			(335,000)			0	(371,000)
Post-closing expenses	(91,000)			(60,000)			(120,000)	(173,000)
Stock-based expenses	(1,713,000)			(1,075,000)			(4,430,000)	(5,667,000)
Sales, general and administrative expenses	(4,245,000)			(3,310,000)			(8,770,000)	(7,175,000)
Loss from operations	(3,647,000)			(3,972,000)			(9,146,000)	(5,939,000)
Other income	0			1,000			19,000	252,000
Interest income / (expense), net	(1,718,000)			(301,000)			(2,969,000)	(320,000)
Change in fair value of stock-based compensation	1,001,000			297,000			2,691,000	1,161,000
Warrant modification expense	0			(958,000)			0	(958,000)
Loss on fair value remeasurement	5,461,000			(349,000)			11,995,000	(349,000)
Gain on sale of trading securities	0			0			518,000	0
Income / (Loss) Before Income Tax	1,097,000			(5,282,000)			3,108,000	(6,153,000)
Income tax expense	(3,000)			(13,000)			(9,000)	(18,000)
Net income / (loss)	1,094,000	$ 2,317,000	$ (313,000)	(5,295,000)	$ 190,000	$ (1,066,000)	3,099,000	(6,171,000)
Total assets	171,027,000			90,668,000			171,027,000	90,668,000	$ 178,091,000
Commodity sales
Gross profit
Revenues	200,906,000			179,975,000			480,706,000	547,900,000
Company restaurant sales, net of discounts
Gross profit
Revenues	479,000			1,937,000			2,628,000	6,725,000
Franchise royalties and fees
Gross profit
Revenues	321,000			245,000			1,319,000	767,000
Franchise advertising fund contributions
Gross profit
Revenues	12,000			16,000			40,000	52,000
Other revenues
Gross profit
Revenues	16,000			0			16,000	13,000
Operating Segments | Sadot food service
Gross profit
Cost of goods sold	(563,000)			(2,167,000)			(3,113,000)	(7,295,000)
Gross profit	265,000			31,000			890,000	262,000
Impairment of goodwill				(828,000)				(828,000)
Impairment of intangible assets				(810,000)				(810,000)
Depreciation and amortization expenses	0			(382,000)			(189,000)	(1,456,000)
Franchise advertising fund expenses	(12,000)			(16,000)			(40,000)	(52,000)
Pre-opening expenses				0				(36,000)
Post-closing expenses	(91,000)			(60,000)			(120,000)	(172,000)
Stock-based expenses	0			0			0	0
Sales, general and administrative expenses	(821,000)			(278,000)			(2,252,000)	(449,000)
Loss from operations	(659,000)			(2,343,000)			(1,711,000)	(3,541,000)
Other income	0			1,000			19,000	1,000
Interest income / (expense), net	(6,000)			(2,000)			(21,000)	0
Change in fair value of stock-based compensation	0			0			0	0
Warrant modification expense				0				0
Loss on fair value remeasurement	0			0			0	0
Gain on sale of trading securities	0						0
Income / (Loss) Before Income Tax	(665,000)			(2,344,000)			(1,713,000)	(3,540,000)
Income tax expense	0			0			0	(2,000)
Net income / (loss)	(665,000)			(2,344,000)			(1,713,000)	(3,542,000)
Total assets	5,431,000			8,798,000			5,431,000	8,798,000
Operating Segments | Sadot agri-foods
Gross profit
Cost of goods sold	(198,708,000)			(177,101,000)			(476,961,000)	(537,508,000)
Gross profit	2,198,000			2,874,000			3,745,000	10,392,000
Impairment of goodwill				0				0
Impairment of intangible assets				0				0
Depreciation and amortization expenses	(48,000)			(61,000)			(230,000)	(61,000)
Franchise advertising fund expenses	0			0			0	0
Pre-opening expenses				(335,000)				(335,000)
Post-closing expenses	0			0			0	0
Stock-based expenses	0			0			0	0
Sales, general and administrative expenses	(2,475,000)			(553,000)			(4,052,000)	(1,140,000)
Loss from operations	(325,000)			1,925,000			(537,000)	8,856,000
Other income	0			0			0	0
Interest income / (expense), net	(1,267,000)			(5,000)			(1,451,000)	(27,000)
Change in fair value of stock-based compensation	0			0			0	0
Warrant modification expense				0				0
Loss on fair value remeasurement	5,461,000			(349,000)			11,995,000	(349,000)
Gain on sale of trading securities	0						518,000
Income / (Loss) Before Income Tax	3,869,000			1,571,000			10,525,000	8,480,000
Income tax expense	0			0			0	0
Net income / (loss)	3,869,000			1,571,000			10,525,000	8,480,000
Total assets	164,638,000			80,166,000			164,638,000	80,166,000
Operating Segments | Commodity sales | Sadot food service
Gross profit
Revenues	0			0			0	0
Operating Segments | Commodity sales | Sadot agri-foods
Gross profit
Revenues	200,906,000			179,975,000			480,706,000	547,900,000
Operating Segments | Company restaurant sales, net of discounts | Sadot food service
Gross profit
Revenues	479,000			1,937,000			2,628,000	6,725,000
Operating Segments | Company restaurant sales, net of discounts | Sadot agri-foods
Gross profit
Revenues	0			0			0	0
Operating Segments | Franchise royalties and fees | Sadot food service
Gross profit
Revenues	321,000			245,000			1,319,000	767,000
Operating Segments | Franchise royalties and fees | Sadot agri-foods
Gross profit
Revenues	0			0			0	0
Operating Segments | Franchise advertising fund contributions | Sadot food service
Gross profit
Revenues	12,000			16,000			40,000	52,000
Operating Segments | Franchise advertising fund contributions | Sadot agri-foods
Gross profit
Revenues	0			0			0	0
Operating Segments | Other revenues | Sadot food service
Gross profit
Revenues	16,000			0			16,000	13,000
Operating Segments | Other revenues | Sadot agri-foods
Gross profit
Revenues	0			0			0	0
Corporate, Non-Segment
Gross profit
Cost of goods sold	0			0			0	0
Gross profit	0			0			0	0
Impairment of goodwill				0				0
Impairment of intangible assets				0				0
Depreciation and amortization expenses	(1,000)			0			(2,000)	0
Franchise advertising fund expenses	0			0			0	0
Pre-opening expenses				0				0
Post-closing expenses	0			0			0	(1,000)
Stock-based expenses	(1,713,000)			(1,075,000)			(4,430,000)	(5,667,000)
Sales, general and administrative expenses	(949,000)			(2,479,000)			(2,466,000)	(5,586,000)
Loss from operations	(2,663,000)			(3,554,000)			(6,898,000)	(11,254,000)
Other income	0			0			0	251,000
Interest income / (expense), net	(445,000)			(294,000)			(1,497,000)	(293,000)
Change in fair value of stock-based compensation	1,001,000			297,000			2,691,000	1,161,000
Warrant modification expense				(958,000)				(958,000)
Loss on fair value remeasurement	0			0			0	0
Gain on sale of trading securities	0						0
Income / (Loss) Before Income Tax	(2,107,000)			(4,509,000)			(5,704,000)	(11,093,000)
Income tax expense	(3,000)			(13,000)			(9,000)	(16,000)
Net income / (loss)	(2,110,000)			(4,522,000)			(5,713,000)	(11,109,000)
Total assets	958,000			1,704,000			958,000	1,704,000
Corporate, Non-Segment | Commodity sales
Gross profit
Revenues	0			0			0	0
Corporate, Non-Segment | Company restaurant sales, net of discounts
Gross profit
Revenues	0			0			0	0
Corporate, Non-Segment | Franchise royalties and fees
Gross profit
Revenues	0			0			0	0
Corporate, Non-Segment | Franchise advertising fund contributions
Gross profit
Revenues	0			0			0	0
Corporate, Non-Segment | Other revenues
Gross profit
Revenues	$ 0			$ 0			$ 0	$ 0

Reportable Operating Segments_2

Reportable Operating Segments - Narrative (Details)	9 Months Ended
	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of distinct operating units	2

Fair Value Measurement - Assets

Fair Value Measurement - Assets and Liabilities Measured On A Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Financial assets:
Derivative asset	$ 13,486	$ 1,491	$ 6,400
Total financial assets	13,486	1,491
Financial liabilities:
Contract liability	92,094	92,094
Derivative liability	188
Total financial liabilities	92,282	92,094
Level 1
Financial assets:
Derivative asset	0	0
Total financial assets	0	0
Financial liabilities:
Contract liability	0	0
Derivative liability	0
Total financial liabilities	0	0
Level 2
Financial assets:
Derivative asset	13,486	1,491
Total financial assets	13,486	1,491
Financial liabilities:
Contract liability	92,094	92,094
Derivative liability	188
Total financial liabilities	92,282	92,094
Level 3
Financial assets:
Derivative asset	0	0
Total financial assets	0	0
Financial liabilities:
Contract liability	0	0
Derivative liability	0
Total financial liabilities	$ 0	$ 0

Financial Instruments (Details)

Financial Instruments (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2024 USD ($) derivativeInstrument	Sep. 30, 2024 USD ($) derivativeInstrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of current contracts designated as a hedge	1	1
Derivative liability, period increase (decrease) | $	$ 5.5	$ 12
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of current contracts designated as a hedge	1	1

Equity - Narrative (Details)

Equity - Narrative (Details) - USD ($)																				3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 27, 2024	Aug. 19, 2024	Aug. 14, 2024	Jun. 30, 2024	Mar. 31, 2024	Mar. 20, 2024	Mar. 15, 2024	Feb. 16, 2024	Jan. 29, 2024	Jan. 22, 2024	Jan. 11, 2024	Jan. 08, 2024	Sep. 30, 2023	Jul. 27, 2023	Jul. 14, 2023	Jun. 30, 2023	Mar. 15, 2023	Feb. 27, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Aug. 26, 2024	Mar. 28, 2024	Jan. 04, 2024	Dec. 31, 2023	Dec. 20, 2023	Sep. 25, 2023	Aug. 15, 2023	Jul. 11, 2023	May 23, 2023	May 10, 2023	Apr. 05, 2023	Mar. 27, 2023	Feb. 28, 2023	Jan. 05, 2023	Dec. 31, 2022	Nov. 14, 2022	Nov. 17, 2021	Oct. 07, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, issued (in shares)	5,020,373																			5,020,373		5,020,373					4,046,472
Granted (in shares)																		6,893				0	60,000
Preferred stock, shares authorized (in shares)	10,000,000																			10,000,000		10,000,000
Preferred stock par value (in dollars per share)	$ 0.0001																			$ 0.0001		$ 0.0001
Preferred stock, shares issued (in shares)	0																			0		0
Preferred stock, shares outstanding (in shares)	0																			0		0
Change in fair value of stock-based compensation																				$ 1,001,000	$ 297,000	$ 2,691,000	$ 1,161,000
Issued (in dollars per share)																		$ 15.05	$ 15.05			$ 0	$ 15.05
Proceeds from exercise of warrants																						$ 0	$ 2,153,000
Stock-based expenses																				1,713,000	1,075,000	4,430,000	5,667,000
Related Party
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based expenses																				$ 1,500,000	$ 700,000	$ 3,900,000	$ 5,100,000
Original Warrant
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of warrant or right, exercise price of warrant (in dollars per share)															$ 10																									$ 13.85
Original Warrant | Common Stock
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants, number of securities called by warrants or rights (in shares)															215,331
Proceeds from exercise of warrants															$ 2,200,000
Additional Warrant
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of warrant or right, exercise price of warrant (in dollars per share)															$ 24
Additional Warrant | Common Stock
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants, number of securities called by warrants or rights (in shares)															215,331
Class of warrant or right, exercise price of warrant (in dollars per share)															$ 24
Warrants or rights outstanding, number of securities called, percentage of shares purchased															100%
RSAs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares)																885,545
Issued common stock (in shares)																						213,600	885,546
Vested (in shares)																						401,409	139,272
Outstanding in period (in shares)	722,068													746,274						722,068	746,274	722,068	746,274				909,877											0
Options
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)																		5 years	5 years
Convertible Notes
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares issued for conversion of debt		62,549	104,249	54,981			76,077	60,885	30,572	30,443	30,577	27,891	27,694
Board Of Directors
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares authorized (in shares)																										10,564					3,289			2,974			3,131
Stock-based expenses																				$ 36,400	$ 100,000	$ 100,000	$ 100,000
Executive Officer
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based expenses																				100,000	20,300	200,000	100,000
Consultant
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based expenses																				$ 100,000	$ 300,000	$ 300,000	$ 400,000
Aggia LLC FC
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, issued (in shares)																885,546																							556,882
Shares issued, price (in dollars per share)																$ 31.25																							$ 15.6250
Share price, percentage of net income generated by business segment																40%
Share price, at percentage of net income generated by business segment (in dollars per share)																$ 12.50
Aggia LLC FC | RSAs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vested (in shares)																				121,149		311,142
Share-Based Payment Arrangement, Nonemployee
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares authorized (in shares)									300															47,500	7,950				22,727	5,000			13,965
Share-Based Payment Arrangement, Nonemployee | Aggia LLC FC
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares authorized (in shares)																																272,002			284,881
Vested shares (in shares)	121,149				139,899	50,094								53,831			85,472
Share-Based Payment Arrangement, Employee | Officers And Directors
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares)																			53,107
2021 Equity Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)																																									150,000
Common stock, issued (in shares)	65,643																			65,643		65,643
Granted (in shares)																						74,357
2023 Equity Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)																																				250,000
Common stock, issued (in shares)	242,404																			242,404		242,404
Granted (in shares)																						6,893
2024 Equity Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)																												750,000
Shares issued in period (in shares)																						279,914

Equity - Restricted Stock Award

Equity - Restricted Stock Award Activity (Details) - RSAs - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Total RSA's
Beginning balance (in shares)	909,877	0
Granted (in shares)	213,600	885,546
Forfeited (in shares)	0	0
Vested (in shares)	(401,409)	(139,272)
Ending balance (in shares)	722,068	746,274
Weighted-average grant date fair value
Beginning balance (in dollars per share)	$ 10.85	$ 0
Granted (in dollars per share)	2.95	12.50
Forfeited (in dollars per share)	0	0
Vested (in dollars per share)	10.51	12.50
Ending balance (in dollars per share)	$ 8.70	$ 12.50

Equity - Option Activity (Detai

Equity - Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands			9 Months Ended		12 Months Ended
	Mar. 15, 2023	Feb. 27, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Weighted-average exercise price
Beginning balance (in dollars per share)			$ 10.94	$ 15.23	$ 15.23
Granted (in dollars per share)	$ 15.05	$ 15.05	0	15.05
Exercised (in dollars per share)			0	0
Forfeited (in dollars per share)			15.05	0
Ending balance (in dollars per share)			10.90	15.15	$ 10.94	$ 15.23
Exercisable and vested (in dollars per share)			$ 9.96	$ 23.94
Number of options
Beginning balance (in shares)			82,750	41,250	41,250
Granted (in shares)	6,893		0	60,000
Exercised (in shares)			0	0
Forfeited (in shares)			(1,500)	0
Ending balance (in shares)			81,250	101,250	82,750	41,250
Exercisable and vested (in shares)			32,875	28,127
Aggregate intrinsic value
Weighted-average remaining life, outstanding (in years)			3 years 5 months 1 day	4 years 5 months 26 days	4 years 3 months 3 days	3 years 6 months 10 days
Granted (in years)				5 years 8 months 1 day
Weighted-average remaining life, exercisable and vested (in years)			3 years 3 months 21 days	3 years 14 days
Aggregate intrinsic value, outstanding			$ 3,125	$ 90		$ 156
Aggregate intrinsic value, exercisable and vested			$ 1,538	$ 26

Equity - Option Valuation Assum

Equity - Option Valuation Assumptions (Details) - Options	9 Months Ended
	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)	5 years
Expected dividends (in percent)	0%
Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free interest rate (in percent)	1.53%
Expected volatility (in percent)	59.10%
Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free interest rate (in percent)	4.33%
Expected volatility (in percent)	156.87%

Equity - Warrants Activity (Det

Equity - Warrants Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Weighted-average remaining life (in years)
Granted (in years)		5 years 8 months 1 day
Aggregate intrinsic value
Aggregate intrinsic value excercised		$ 215
Warrants
Weighted-average exercise price
Beginning balance (in dollars per share)	$ 19.69	$ 19.30	$ 19.30
Granted (in dollars per share)	0	24
Exercised (in dollars per share)	0	10
Forfeited (in dollars per share)	31.47	0
Ending balance (in dollars per share)	18.62	20.20	$ 19.69	$ 19.30
Exercisable (in dollars per share)	$ 18.62	$ 20.20
Number of warrants
Beginning balance (in shares)	1,738,002	1,803,364	1,803,364
Granted (in shares)	0	215,331
Exercised (in shares)	0	(215,331)
Forfeited (in shares)	(144,982)	0
Ending balance (in shares)	1,593,020	1,803,364	1,738,002	1,803,364
Exercisable (in shares)	1,593,020	1,803,364
Weighted-average remaining life (in years)
Weighted-average remaining life, outstanding (in years)	2 years 25 days	2 years 9 months 18 days	2 years 7 months 9 days	3 years 6 months 3 days
Granted (in years)		3 years 1 month 20 days
Exercised (in years)		3 years 1 month 24 days
Weighted-average remaining life, exercisable (in years)	2 years 25 days	2 years 9 months 18 days

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Millions		3 Months Ended		9 Months Ended
	Sep. 19, 2024 USD ($)	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 shares	Dec. 20, 2023 shares	Jul. 14, 2023 shares	Feb. 28, 2023 director shares	Dec. 31, 2022 shares	Nov. 14, 2022 shares
Related Party Transaction [Line Items]
Common stock, authorized (in shares) | shares		20,000,000		20,000,000		20,000,000	20,000,000		15,000,000	5,000,000
Number of directors available for nomination | director									8
Proceeds from related party debt	$ 0.6
Debt discount related parties	$ 0.1
Related party debt term (in months)	6 months
Aggia LLC FC
Related Party Transaction [Line Items]
Common stock, authorized (in shares) | shares								1,442,428			1,442,428
Issued and outstanding shares (in percent)									20%
Ownership percentage (in shares)		11.80%		11.80%
Stock-based expenses		$ 1.5	$ 0.7	$ 3.9	$ 5.1
Aggia LLC FC | Maximum
Related Party Transaction [Line Items]
Reimbursement of operating costs		$ 0.8	$ 1	$ 2.9	$ 2.8

Subsequent Events - Narrative (

Subsequent Events - Narrative (Details) - Subsequent Event - USD ($) $ in Thousands	Nov. 07, 2024	Oct. 15, 2024	Oct. 11, 2024	Oct. 10, 2024
Company vs. Lombard Trading International Corp.
Subsequent Event [Line Items]
Damages sought	$ 7,400
Cedar Advance LLC
Subsequent Event [Line Items]
Amount of sale of receivables		$ 3,200
Purchase price		2,400
Repayments of related party debt		$ 1,100
Convertible Notes | Convertible Debt
Subsequent Event [Line Items]
Debt instrument, face amount				$ 1,400
Consideration of cash				$ 1,100
Convertible Notes | Convertible Debt | YA II PN, LTD ("Yorkville")
Subsequent Event [Line Items]
Repayments of debt			$ 800