Engine Gaming and Media (GAME) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-39389
Entity Registrant Name	GAMESQUARE HOLDINGS, INC.
Entity Central Index Key	0001714562
Entity Tax Identification Number	99-1946435
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6775 Cowboys Way
Entity Address, Address Line Two	Ste. 1335
Entity Address, Address Line Three	Frisco
Entity Address, City or Town	Texas
Entity Address, Country	US
Entity Address, Postal Zip Code	75034
City Area Code	(216)
Local Phone Number	464-6400
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	GAME
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,635,995
Entity Listing, Par Value Per Share	$ 0.0001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash	$ 11,199,013	$ 2,945,373
Restricted cash		47,465
Accounts receivable, net	25,559,861	16,459,684
Government remittances	1,311,968	1,665,597
Contingent consideration, current	293,445	207,673
Promissory note receivable, current	341,378
Prepaid expenses and other current assets	3,046,798	916,740
Total current assets	41,752,463	22,242,532
Investment	2,673,472	2,673,472
Contingent consideration, non-current		293,445
Promissory note receivable	8,987,416
Property and equipment, net	455,690	2,464,633
Goodwill	22,783,315	16,303,989
Intangible assets, net	21,706,994	18,574,144
Right-of-use assets	2,743,255	2,159,693
Total assets	101,102,605	64,711,908
Liabilities and Shareholders’ Equity
Accounts payable	28,968,243	23,493,472
Accrued expenses and other current liabilities	13,232,256	5,289,149
Players liability account		47,465
Deferred revenue	2,082,235	1,930,028
Current portion of operating lease liability	741,462	367,487
Line of credit	4,321,038	4,518,571
Convertible debt carried at fair value	8,850,282
Warrant liability	20,605	102,284
Arbitration reserve	176,416	428,624
Total current liabilities	58,392,537	36,177,080
Convertible debt carried at fair value		8,176,928
Operating lease liability	2,234,377	1,994,961
Total liabilities	60,626,914	46,348,969
Commitments and contingencies (Note 14)
Preferred stock (no par value, unlimited shares authorized, zero shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively)
Common stock (no par value, unlimited shares authorized, 31,586,409 and 12,989,128 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively)
Additional paid-in capital	117,883,238	91,915,169
Accumulated other comprehensive loss	241,106	(132,081)
Non-controlling interest	18,130,467
Accumulated deficit	(95,779,120)	(73,420,149)
Total shareholders’ equity	40,475,691	18,362,939
Total liabilities and shareholders’ equity	$ 101,102,605	$ 64,711,908

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, no par value	$ 0	$ 0
Preferred stock, shares authorized	Unlimited	Unlimited
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, no par value	$ 0	$ 0
Common stock, shares authorized	Unlimited	Unlimited
Common stock, shares issued	31,586,409	12,989,128
Common stock, shares outstanding	31,586,409	12,989,128

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 26,413,226	$ 11,501,446	$ 72,728,415	$ 25,653,411
Cost of revenue	21,171,114	8,989,706	59,858,943	19,074,708
Gross profit	5,242,112	2,511,740	12,869,472	6,578,703
Operating expenses:
General and administrative	6,180,523	4,734,909	18,233,771	11,605,255
Selling and marketing	2,202,182	1,465,378	6,856,774	3,947,100
Research and development	804,258	439,822	2,370,927	1,100,791
Depreciation and amortization	803,687	571,972	2,513,882	1,295,669
Restructuring charges	382,983	92,334	506,829	386,620
Other operating expenses	1,287,223	688,935	3,375,360	2,186,916
Total operating expenses	11,660,856	7,993,350	33,857,543	20,522,351
Loss from continuing operations	(6,418,744)	(5,481,610)	(20,988,071)	(13,943,648)
Other income (expense), net:
Interest expense	(54,106)	(209,237)	(681,491)	(354,561)
Loss on debt extinguishment	(1,032,070)		(1,032,070)
Change in fair value of convertible debt carried at fair value	(98,937)	86,127	357,822	541,136
Change in fair value of warrant liability	26,482	133,216	79,382	1,844,094
Arbitration settlement reserve	113,583	212,234	252,208	951,878
Other income (expense), net	(478)	(227,201)	(4,066,022)	(189,307)
Total other income (expense), net	(1,045,526)	(4,861)	(5,090,171)	2,793,240
Loss from continuing operations before income taxes	(7,464,270)	(5,486,471)	(26,078,242)	(11,150,408)
Income tax benefit		11,469		16,496
Net loss from continuing operations	(7,464,270)	(5,475,002)	(26,078,242)	(11,133,912)
Net income (loss) from discontinued operations	(145)	423,303	1,349,738	(2,347,244)
Net loss	(7,464,415)	(5,051,699)	(24,728,504)	(13,481,156)
Net loss attributable to non-controlling interest	1,979,943		2,369,533
Net loss attributable to attributable to GameSquare Holdings, Inc.	(5,484,472)	(5,051,699)	(22,358,971)	(13,481,156)
Comprehensive loss, net of tax:
Net loss	(7,464,415)	(5,051,699)	(24,728,504)	(13,481,156)
Change in foreign currency translation adjustment	360,004	212,040	373,187	100,687
Comprehensive loss	(7,104,411)	(4,839,659)	(24,355,317)	(13,380,469)
Comprehensive income attributable to non-controlling interest	1,979,943		2,369,533
Comprehensive loss	$ (5,124,468)	$ (4,839,659)	$ (21,985,784)	$ (13,380,469)
Income (loss) per common share attributable to GameSquare Holdings, Inc. - basic and assuming dilution:
From continuing operations	$ (0.18)	$ (0.45)	$ (0.90)	$ (1.06)
From discontinued operations	0	0.03	0.05	(0.22)
Loss per common share attributable to GameSquare Holdings, Inc. - basic	(0.18)	(0.42)	(0.85)	(1.28)
Loss per common share attributable to GameSquare Holdings, Inc. - assuming dilution	$ (0.18)	$ (0.42)	$ (0.85)	$ (1.28)
Weighted average common shares outstanding - basic	31,270,253	12,131,409	26,378,453	10,510,845
Weighted average common shares outstanding - diluted	31,270,253	12,131,409	26,378,453	10,510,845

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2022		$ 49,672,443	$ (269,053)	$ (42,137,722)		$ 7,265,668
Balance, shares at Dec. 31, 2022	6,352,270
Acquisition		41,044,000				41,044,000
Acquisition, shares	6,380,083
Shares issued to settle outstanding amounts payable		66,154				66,154
Shares issued to settle outstanding amounts payable, shares	9,109
Share-based compensation - options and RSUs		1,288,292				1,288,292
Other comprehensive income (loss)			100,687			100,687
Net loss				(13,481,156)		(13,481,156)
Impact of rounding down after exchange for GSQ Esports
Impact of rounding down after exchange for GSQ Esports, shares	(70)
Issuance of common shares to settle contingent consideration
Issuance of common shares to settle contingent consideration, shares	29,359
Reclassification of GSQ Esports Inc. warrants to warrant liability		(900,818)				(900,818)
Common shares issued upon vesting of RSUs
Common shares issued upon vesting of RSUs, shares	125,148
Shares issued for legal settlements		183,187				183,187
Shares issued for legal settlements, shares	29,929
Balance at Sep. 30, 2023		91,353,258	(168,366)	(55,618,878)		35,566,014
Balance, shares at Sep. 30, 2023	12,925,828
Balance at Dec. 31, 2023		91,915,169	(132,081)	(73,420,149)		18,362,939
Balance, shares at Dec. 31, 2023	12,989,128
Acquisition		14,587,000				14,587,000
Acquisition, shares	10,132,884
Private placements, net of issuance costs		9,865,058				9,865,058
Private placements, net of issuance costs, shares	7,194,244
Conversion of convertible debt		107,527				107,527
Conversion of convertible debt, shares	103,594
Shares issued to settle outstanding amounts payable		100,000				100,000
Shares issued to settle outstanding amounts payable, shares	80,000
Restricted share units exercised		20,000				20,000
Restricted share units exercised, shares	1,086,559
Non-controlling interest in Faze Media, Inc.					20,500,000	20,500,000
Share-based compensation - options and RSUs		1,288,484				1,288,484
Other comprehensive income (loss)			373,187			373,187
Net loss				(22,358,971)	(2,369,533)	(24,728,504)
Balance at Sep. 30, 2024		$ 117,883,238	$ 241,106	$ (95,779,120)	$ 18,130,467	$ 40,475,691
Balance, shares at Sep. 30, 2024	31,586,409

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (24,728,504)	$ (13,481,156)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization and depreciation	2,740,431	2,367,539
Amortization of operating lease right-of-use assets	348,224	282,474
Shares issued for legal settlements		187,105
Gain on disposition of Complexity	(3,009,891)
Loss on disposition of assets	3,764,474
Loss on extinguishment of debt	1,032,070
Gain on settlement of patent litigation		(635,480)
Accretion of promissory note receivable	(533,869)
Change in fair value of contingent consideration	(42,327)
Change in fair value of warrant liability	(79,382)	(1,844,094)
Change in fair value of arbitration reserve	(252,208)	(951,878)
Change in fair value of convertible debt carried at fair value	(357,822)	(541,136)
Income tax recovery		(16,496)
Change in deferred tax balances
Share-based compensation	1,288,484	1,288,292
Changes in operating assets and liabilities:
Accounts receivable, net	(3,438,866)	903,822
Government remittances	1,972	(151,118)
Prepaid expenses and other current assets	(971,504)	176,019
Accounts payable, accrued expenses and other current  liabilities	671,717	2,460,308
Deferred revenue	(1,475,136)	3,757
Operating lease liability	(318,395)	(253,403)
Net cash used in operating activities	(25,360,532)	(10,205,445)
Cash flows from investing activities:
Purchase of property and equipment	(5,117)
Purchase of intangible assets	(60,000)
Cash acquired in Engine acquisition		11,278,691
Cash acquired in Faze Clan acquisition	2,406,812
Disposal of Frankly Media assets	35,500
Disposal of Complexity, net of cash disposed	328,284
Net cash provided by investing activities	2,705,479	11,278,691
Cash flows from financings activities:
Proceeds from private placements	10,000,000
Payment of equity issuance costs	(134,942)
Non-controlling interest in Faze Media, Inc.	20,500,000
Proceeds (repayments) on promissory notes, net		185,397
Repayment of borrowings on credit facility		(825,510)
Proceeds from issuance of convertible debt	6,045,000
Repayment of principal on convertible debt	(5,800,000)
Proceeds (repayments) on line of credit, net	(197,533)	1,036,516
Net cash provided by financing activities	30,412,525	396,403
Effect of exchange rate changes on cash and restricted cash	448,703	3
Net increase (decrease) in cash and restricted cash	8,206,175	1,469,652
Cash and restricted cash, beginning of period	2,992,838	977,413
Cash and restricted cash, end of period	11,199,013	2,447,065
Supplemental disclosure with respect to cash flows:
Cash paid for interest expense	1,074,609	325,150
Cash paid for income taxes
Operating lease payments in operating cash flows	471,222	407,224
Supplemental disclosure of non-cash investing and financing activities:
Disposition of Complexity in exchange for promissory note receivable	7,125,628
Shares, options, and warrants issued for acquisition of FaZe	14,587,000
Reclassification of GSQ Esports Inc. warrants to warrant liability		900,818
Shares issued to settle legal and other amounts payable		249,341
Cash	11,199,013	2,945,373
Restricted cash		47,465
Cash and restricted cash shown in the consolidated statements of cash flows	$ 11,199,013	$ 2,992,838

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (5,484,472)	$ (5,051,699)	$ (22,358,971)	$ (13,481,156)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Corporate information and going

Corporate information and going concern	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Corporate information and going concern	1. Corporate information and going concern (a) Corporate information GameSquare Holdings, Inc. (“GameSquare” or the “Company”) is a corporation existing under the laws of the State of Delawre as of March 7, 2024 (and was a corporation existing under the Business Corporations Act (Province of British Columbia) prior to March 7, 2023). The registered head office of the Company is 6775 Cowboys Way, Ste. 1335, Frisco, Texas, USA, 75034. GameSquare, completed its Plan of Merger (the “Merger”) with FaZe Holdings, Inc. (“FaZe”) on March 7, 2024, resulting in the Company acquiring all the issued and outstanding securities of FaZe (see Note 4). GameSquare is a vertically integrated, digital media, entertainment and technology company that connects global brands with gaming and youth culture audiences. GameSquare’s end-to-end platform includes Gaming Community Network (“GCN”), a digital media company focused on gaming and esports audiences, Swingman LLC dba as Zoned, a gaming and lifestyle marketing agency, Code Red Esports Ltd. (“Code Red”), a UK based esports talent agency, FaZe Holdings Inc. (“FaZe”), a lifestyle and media platform rooted in gaming and youth culture whose premium brand, talent network, and large audience can be monetized across a variety of products and services, GSQ dba as Fourth Frame Studios, a creative production studio, Mission Supply, a merchandise and consumer products business, Frankly Media, programmatic advertising, Stream Hatchet, live streaming analytics, and Sideqik a social influencer marketing platform. (b) Going concern These accompanying financial statements have been prepared on a going concern basis, which contemplates that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be unable to continue as a going concern, and therefore be required to realize its assets and liquidate its liabilities and commitments in other than the normal course of business and at amounts different from those in the unaudited condensed consolidated financial statements. Such adjustments could be material. It is not possible to predict whether the Company will be able to raise adequate financing or ultimately attain profit levels of operations. The Company has not yet realized profitable operations and has incurred significant losses to date resulting in an accumulated deficit of $ 95.8 73.4 16.6 13.9 These conditions indicate the existence of a material uncertainty that cast significant doubt about the Company’s ability to continue as a going concern and, therefore, the Company may be unable to realize its assets and discharge its liabilities in the normal course of business.

Significant accounting policies

Significant accounting policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Significant accounting policies	2. Significant accounting policies (a) Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared following generally accepted accounting principles in the United States of America (“GAAP”) for interim financial reporting and the rules and regulations of the SEC for interim reporting. Accordingly, the unaudited condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for audited financial statements. The balance sheet as of December 31, 2023 was derived from the Company’s audited consolidated financial statements but does not include all disclosures required by GAAP for annual financial statements. In management’s opinion, the interim information contains all adjustments, which include normal recurring adjustments necessary for a fair statement of the results for the interim periods. The footnote disclosures related to the interim financial information contained herein are also unaudited. Such financial information should be read in conjunction with the consolidated financial statements and related notes thereto for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, which was filed with the SEC on April 16, 2024, and amended on April 30, 2024 (the “2023 Form 10-K”). (b) Principles of consolidation The unaudited condensed consolidated financial statements include the accounts of the Company, all wholly owned and majority-owned subsidiaries in which the Company has a controlling voting interest and, when applicable, variable interest entities in which the Company has a controlling financial interest or is the primary beneficiary. Investments in affiliates where the Company does not exert a controlling financial interest are not consolidated. All significant intercompany transactions and balances have been eliminated upon consolidation. The Company’s material subsidiaries as of September 30, 2024, are as follows: Schedule of Material Subsidiaries Name of Subsidiary Country of Incorporation Ownership Percentage Functional Currency Frankly Media LLC USA 100.00 % US Dollar Stream Hatchet S.L. Spain 100.00 % Euro Code Red Esports Ltd. United Kingdom 100.00 % UK Pound GameSquare Esports (USA) Inc. (dba as USA 100.00 % US Dollar GCN Inc. USA 100.00 % US Dollar Faze Clan Inc. USA 100.00 % US Dollar Faze Media Inc. USA 25.50 % US Dollar Swingman LLC (dba as Zoned) USA 100.00 % US Dollar Mission Supply LLC USA 100.00 % US Dollar SideQik, Inc. USA 100.00 % US Dollar (c) Use of estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at the date of the financial statements and the reported amount of revenue and expenses during the reporting period. Management evaluates these estimates and judgments on an ongoing basis and bases its estimates on historical experience, current and expected future conditions, third-party evaluations and various other assumptions that management believes are reasonable under the circumstances. Significant estimates have been used by management in conjunction with the following: (i) valuation of warrant liabilities; (ii) valuation of convertible debt; (iii) contingent liabilities; (iv) share-based compensation; (v) assumptions used in business combinations; and (vi) testing for impairment of long-lived assets and goodwill. Actual results may differ from the estimates and assumptions used in the consolidated financial statements. (d) Revenue recognition Revenue is measured based on the consideration specified in a contract with a customer. The Company recognizes revenue when it transfers control of its services to a customer. There were no significant changes in the satisfaction of performance obligations in contracts with customer and related revenue recognition policies for the nine months ended September 30, 2024. The following describes the revenue recognition policies for the revenue streams the Company acquired as a result of the Merger (see Note 4): Brand Sponsorships The Company offers advertisers a full range of promotional vehicles, including but not limited to online advertising, livestream announcements, event content generation, social media posts, logo placement on the Company’s official merchandise, and special appearances of members of the Company’s talent roster. The Company’s brand sponsorship agreements may include multiple services that are capable of being individually distinct; however the intended benefit is an association with the Company’s brand, and the services are not distinct within the context of the contracts. Revenues from brand sponsorship agreements are recognized ratably over the contract term. Payment terms and conditions vary, but payments are generally due periodically throughout the term of the contract. In instances where the timing of revenue recognition differs from the timing of billing, management has determined the brand sponsorship agreements generally do not include a significant financing component. Content The Company and its talent roster generate and produce original content which the Company monetizes through Google’s AdSense service. Revenue is variable and is earned when the visitor views or “clicks through” on the advertisement. The amount of revenue earned is reported to the Company monthly and is recognized upon receipt of the report of viewership activity. Payment terms and conditions vary, but payments are generally due within 30 to 45 days after the end of each month. The Company grants exclusive licenses to customers for certain content produced by the Company’s talent. The Company grants the customer a license to the intellectual property, which is the content and its use in generating advertising revenues, for a pre-determined period, for an amount paid by the customer, in most instances, upon execution of the contract. The Company’s only performance obligation is to license the content for use in generating advertising revenues, and the Company recognizes the full contract amount at the point at which the Company provides the customer access to the content, which is at the execution of the contract. The Company has no further performance obligations under these types of contracts and does not anticipate generating any additional revenue from these arrangements apart from the contract amount. Consumer Products The Company earns consumer products revenue from sales of the Company’s consumer products on the Company’s website or at live or virtual events. Revenues are recognized at a point in time, as control is transferred to the customer upon shipment. The Company offers customer returns and discounts through a third-party distributor and accounts for this as a reduction to revenue. The Company does not offer loyalty programs or other sales incentive programs that are material to revenue recognition. Payment is due at the time of sale. The Company has outsourced the design, manufacturing, fulfillment, distribution, and sale of the Company’s consumer products to a third party in exchange for royalties based on the amount of revenue generated. Management evaluated the terms of the agreement to determine whether the Company’s consumer products revenues should be reported gross or net of royalties paid. Key indicators that management evaluated in determining whether the Company is the principal in the sale (gross reporting) or an agent (net reporting) include, but are not limited to: ● the Company is the party that is primarily responsible for fulfilling the promise to provide the specified good or service, ● the Company has inventory risk before the good is transferred to the customer, and ● the Company is the party that has discretion in establishing pricing for the specified good or service. Based on management’s evaluation of the above indicators, the Company reports consumer products revenues on a gross basis. Esports League Participation: Player Transfer Fees: Licensing of Intellectual Property: The Company assesses its revenue arrangements against specific criteria in order to determine if it is acting as principal or agent. When the Company acts in the capacity of an agent rather than as the principal in a transaction, the revenue recognized is the net amount of commission made by the Company. Deferred revenue consists of customer advances for Company services to be rendered that will be recognized as income in future periods. (e) Cash and restricted cash The Company maintains cash deposits with major banks, financial institutions, and other custodians. Deposits at each financial institution are insured in limited amounts by the Federal Deposit Insurance Corporation (“FDIC”). At times cash balances held at financial institutions are more than FDIC insured limits. Bank overdrafts that are repayable on demand and form an integral part of the Company’s cash management are included as a component of cash for the purpose of the statement of cash flows. Restricted cash is related to the players liability account within current liabilities and is presented as a separate category on the consolidated balance sheets and cash restricted for purposes of securing a standby letter of credit covering lease deposits. (f) Promissory note receivable and allowance for credit losses The Company received a secured subordinated promissory note as part of the purchase consideration received for the sale of Complexity and sale of Frankly Media assets (see Note 4). The promissory note receivable is classified as not held-for-sale and measured at amortized cost, net of any allowance for credit losses, in accordance with ASC 310, Receivables The promissory note receivable was initially recorded at its transaction closing date fair value on March 1, 2024 (Sale of Complexity) and on May 31, 2024 (Sale of Frankly Media assets) (see Note 4) and no allowance for credit losses had been recognized as of September 30, 2024. (g) Concentration of credit risk The Company places its cash, which may at times be in excess of United States’ Federal Deposit Insurance Corporation insurance limits, with high credit quality financial institutions and attempts to limit the amount of credit exposure with any one institution. The Company had one customer whose revenue accounted for approximately 47 % and 47 of total revenue for the nine months ended September 30, 2024 and 2023, respectively. One customer individually accounted for more than 10 % of the Company’s accounts receivable as of September 30, 2024, and no customer as of December 31, 2023. (h) Segment reporting In accordance with the ASC 280, Segment Reporting The CODM uses gross profit, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects the Company’s underlying performance for the period under evaluation to determine resource allocation. As of September 30, 2024, the Company is organized into the three operating segments, which also represent its three reportable segments: Teams, Agency and Software-as-service (SaaS) + Advertising. ASC 280 establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue.

Recent accounting pronouncement

Recent accounting pronouncements	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Recent accounting pronouncements	3. Recent accounting pronouncements (a) Pending adoption In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (b) Adopted In November 2023, the FASB issued ASU No 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

Acquisitions and divestitures

Acquisitions and divestitures	9 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions and divestitures	4. Acquisitions and divestitures (a) FaZe Merger On March 7, 2024, the Company completed its acquisition of FaZe (the Merger). Prior to the Merger, the Company created GameSquare Merger Sub I, Inc. (“Merger Sub”) to effect the Merger. As a result of the Merger, Merger Sub merged with FaZe, with FaZe continuing as the surviving corporation and as a wholly-owned subsidiary of the Company. The Company acquired all issued and outstanding FaZe common shares in exchange for 0.13091 of a GameSquare common share for each FaZe common share (the “Exchange Ratio”). All outstanding FaZe equity awards and warrants to purchase shares of FaZe common stock were acquired and exchanged for GameSquare equity awards and warrants to purchase GameSquare common stock on substantially the same terms, with exercise prices, where applicable, and shares issuable adjusted for the Exchange Ratio. The Company incurred transaction costs of $ 1.4 4.7 25.3 The Merger was accounted for using the acquisition method of accounting under ASC 805, Business Combinations The following preliminary table summarizes the consideration for the acquisition: Schedule of Purchase Consideration Purchase consideration Number of shares Amount Common shares 10,132,884 $ 12,763,000 Warrants - Equity 775,415 26,000 Options - Vested 1,169,619 1,256,000 RSUs / RSAs - Vested 413,988 542,000 Total purchase price 12,491,906 $ 14,587,000 The preliminary purchase price allocation is as follows: Schedule of Preliminary Purchase Price Allocation Purchase price allocation Amount Cash $ 1,806,747 Restricted cash 600,065 Accounts receivable, net 7,933,515 Prepaid expenses and other current assets 1,158,554 Property and equipment 773,893 Goodwill 7,147,428 Intangible assets 12,000,000 Total assets acquired 31,420,202 Accounts payable 8,067,850 Accrued liabilities 6,844,817 Deferred revenue 1,920,535 Total liabilities assumed 16,833,202 Net assets acquired $ 14,587,000 Measurement period adjustments Where provisional values are used in accounting for a business combination, they may be adjusted in subsequent periods, not to exceed twelve months. The primary areas that are subject to change relate to the fair value of the purchase consideration transferred and purchase price allocations related to the fair values of certain tangible assets, the valuation of intangible assets acquired, and residual goodwill. The Company expects to continue to obtain information to assist in determining the fair value of the net assets acquired during the measurement periods. Goodwill The difference between the estimated acquisition date fair value of the consideration transferred and the estimated values assigned to the assets acquired and liabilities assumed represents goodwill of $ 7.1 The goodwill recorded represents the following: ● Cost savings and operating synergies expected to result from combining the operations of FaZe with those of the Company. ● Intangible assets that do not qualify for separate recognition such as the assembled workforce. Goodwill arising from the Merger is expected to be deductible for tax purposes. (b) Sale of Complexity On March 1, 2024, the Company, through its wholly owned subsidiary GameSquare Esports (USA), Inc., entered into a Membership Interest Purchase Agreement (the “MIPA”) to sell all of the issued and outstanding equity interest of NextGen Tech, LLC (“Complexity”) to Global Esports Properties, LLC (the “Buyer”) (the “Transaction”). Pursuant to the MIPA, Buyer paid the Company aggregate purchase consideration with a Transaction closing date fair value of $ 7.9 0.8 7.1 15 As a result of the Transaction, during the nine months ended September 30, 2024, Complexity met the requirements to be reported as discontinued operations (see Note 17). The Company recognized a gain of $ 3.0 4.9 2.6 2.2 1.8 0.8 1.4 The Note has a principal amount of $ 9.5 3.0 February 28, 2027 (c) Frankly Media asset disposal On May 31, 2024, the Company, through its wholly owned subsidiary Frankly Media LLC (“Frankly”), entered into an Asset Purchase Agreement (the “UNIV APA”) to sell the producer content management software platform and associated software technology (“CMS Assets”) of Frankly to UNIV, Ltd (“UNIV”) (the “UNIV Asset Sale”). Pursuant to the UNIV APA, UNIV paid the Company aggregate purchase consideration with a transaction closing date fair value of $ 1.2 25 1.2 13.7 Additionally on May 31, 2024, the Company, through its wholly owned subsidiary Frankly, entered into an Asset Purchase Agreement (the “XPR APA”) to sell the press release and content distribution service assets (the “PR Assets”) of Frankly to XPR Media LLC (“XPR”) (the “XPR Asset Sale” and, collectively with the UNIV Asset Sale, the “Frankly Asset Sales”). Pursuant to the XPR APA, XPR paid the Company aggregate purchase consideration with a transaction closing date fair value of $ 0.6 10.5 0.5 13.7 As a result of the Frankly Asset Sales during the nine months ended September 30, 2024, the Company recognized a loss of $ 3.8 The UNIV Note has a principal amount of $ 1.5 25 25 45 55 The XPR Note has a principal amount of $ 0.7 10.5 12.5 20 26 (d) Faze Media, Inc. asset contribution On May 2, 2024, the Company created FaZe Media, Inc. (“Faze Media”). On May 15, 2024, the Company entered into a business venture with Gigamoon Media, LLC (“Gigamoon”). As part of this venture, the Company contributed certain media assets of Faze Clan, Inc. to Faze Media and Gigamoon invested $ 11.0 11,000,000 49 11.45 51 On June 17, 2024, the Company entered into an agreement to sell 5,725,000 11,450,000 9.5 2,862,500 4.75 2,862,500 4.75 Contemporaneous with the execution of the Secondary SPA, the Company and M4 entered into a Limited Proxy and Power of Attorney with respect to all of the shares of Series A-1 Preferred Stock of Faze Media held by M4 (the “Faze Media Voting Proxy”). Faze Media is not a variable interest entity. Due to the Faze Media Voting Proxy, the Company maintains a controlling financial interest in Faze Media and Faze Media is a consolidated subsidiary of the Company as of September 30, 2024. The Preferred Stock of Faze Media held by M4 and Gigamoon represent a non-controlling interest of the Company. Upon termination of the Faze Media Voting Proxy, the Company will reassess whether it continues to have a controlling financial interest in Faze Media. As a result of the above transactions, the Company recorded a non-controlling interest in Faze Media, Inc. of $ 20.5

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and intangible assets	5. Goodwill and intangible assets (a) Goodwill The following table presents the changes in the carrying amount of goodwill: Schedule of Goodwill Balance, December 31, 2023 $ 16,303,989 Acquisition of FaZe 7,147,428 Disposal of Frankly Media assets (668,102 ) Balance, September 30, 2024 $ 22,783,315 Goodwill resulting from the acquisition of FaZe was allocated to the Teams operating and reportable segment. no (b) Intangible assets Intangible assets consist of the following: Schedule of Intangible Assets As of September 30, 2024 Original cost Accumulated amortization Accumulated impairment losses Carrying value Customer relationships $ 14,161,503 $ (2,102,472 ) $ (472,018 ) $ 11,587,013 Talent network $ 1,100,000 $ (320,833 ) - 779,167 Brand name 9,647,323 (1,387,015 ) (229,405 ) 8,030,903 Software 1,830,000 (520,089 ) - 1,309,911 Total intangible assets $ 26,738,826 $ (4,330,409 ) $ (701,423 ) $ 21,706,994 As of December 31, 2023 Original cost Accumulated amortization Accumulated impairment losses Carrying value Customer relationships $ 11,006,154 $ (1,483,331 ) $ (472,018 ) $ 9,050,805 Brand name 8,963,557 (3,115,265 ) (229,405 ) 5,618,887 Software 4,560,400 (655,948 ) - 3,904,452 Total intangible assets $ 24,530,111 $ (5,254,544 ) $ (701,423 ) $ 18,574,144 The Company recognized amortization expense for intangible assets of $ 2.2 1.8 Amortization expense for the intangible assets is expected to be as follows over the next five years, and thereafter: Schedule of Amortization Expense for Intangible Assets Remainder of 2024 $ 638,030 2025 2,525,611 2026 1,801,360 2027 1,448,750 2028 1,254,161 Thereafter 14,039,082 Total estimated amortization expense $ 21,706,994 There were no

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases
Leases	6. Leases On June 30, 2021, the Company acquired Complexity. Complexity leased a building in Frisco, Texas. Upon the sale of Complexity (see Note 4), the lease was assigned to GameSquare Esports (USA), Inc. and the Company entered into an agreement to sublease the building to Complexity for a 12-month period. The lease has an original lease period expiring in April 2029. The lease agreement does not contain any material residual value guarantees or material restrictive covenants. On April 1, 2024, GameSquare Holdings, Inc. leased a building in Culver City, CA, which it later assigned to Faze Media Inc. on May 15, 2024. The lease has an original lease period expiring in March 2027. The lease agreement does not contain any material residual value guarantees or material restrictive covenants. The components of operating lease expense are as follows: Schedule of Components Operating Lease Expense 2024 2023 2024 2023 2024 2023 Three months ended September 30, Nine months ended September 30, Six months ended June 30, 2024 2023 2024 2023 2024 2023 Operating lease expense 229,509 135,772 501,052 407,315 271,543 271,543 Variable lease expense 105,513 64,449 230,023 196,498 124,510 132,049 Total operating lease costs 335,022 200,221 731,075 603,813 396,053 403,592 As of September 30, 2024, the remaining lease-term and discount rate on the Frisco, TX lease was 4.6 8.3 2.5 7.0 Maturities of the lease liability are as follows: Schedule of Maturities of Lease Liability Remainder of 2024 $ 229,251 2025 932,475 2026 937,632 2027 643,764 2028 545,808 Thereafter 181,936 Total lease payments 3,470,866 Less: Interest (495,027 ) Total lease liability $ 2,975,839

Line of credit

Line of credit	9 Months Ended
	Sep. 30, 2024
Line Of Credit
Line of credit	7. Line of credit On September 14, 2023, the Company entered into an accounts receivable financing and security agreement with a maximum availability of $ 10.0 September 14, 2026 4.00 9.50 85 As of September 30, 2024, the outstanding principal, and unpaid accrued interest, on the LOC was $ 4.3 0.7 0.1

Convertible debt

Convertible debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Convertible debt	8. Convertible debt Yorkville CD and SEPA On July 8, 2024, the Company entered into a 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 $ 20.0 million of its shares of common stock, par value $ 0.0001 per share, subject to certain limitations and conditions set forth in the SEPA. Each advance the Company requests in writing to Yorkville under the SEPA may be for a number of shares of common stock up to the greater of (i) 500,000 shares or (ii) such amount as is equal to 100% of the average daily volume traded of the common stock during the five trading days immediately prior to the date the Company requests each advance. 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. The SEPA will automatically terminate on the earliest to occur of (i) the 36-month anniversary of the date of the SEPA or (ii) the date on which the Company shall have made full payment of advances pursuant to the SEPA. In connection with the execution of the SEPA, the Company paid a diligence fee in cash to Yorkville in the amount of $ 25,000 . Additionally, the Company agreed to pay a commitment fee of $ 200,000 to Yorkville, payable as follows: (i) $ 100,000 payable within three days of the date of the SEPA, in the form of the issuance of 80,000 shares of common stock, and (ii) $ 100,000 payable on the three-month anniversary of the date of the SEPA, payable in either cash or in the form of an advance. Additionally, Yorkville agreed to advance to the Company, in exchange for a convertible promissory note (the “Yorkville CD”), an aggregate principal amount of up to $ 6.5 93.0 6.045 0 18 Yorkville may convert the convertible debenture into shares of common stock at any time at a conversion price equal to the lower of (i) $1.375 (the “Fixed Price”) or (ii) a price per share equal to 93% of the lowest daily VWAP during the seven consecutive trading days immediately prior to the conversion date (the “Variable Price”), but which Variable Price shall not be lower than the floor price of $0.25 per share. Additionally, the Company, at its option, shall have the right, but not the obligation, to redeem early a portion or all amounts outstanding under the Yorkville CD at a redemption amount equal to the outstanding principal balance being repaid or redeemed, plus a 7% prepayment premium At any time during the term that there is a balance outstanding under the Yorkville CD, Yorkville may convert an amount that shall not exceed during any calendar month period, the greater of (i) an amount equal to 15% of the product of (A) the average of the daily traded amount on each trading day during such period and (B) the VWAP for such trading day, and (ii) $750,000. King Street CD On June 21, 2024, the Company received a notice from King Street Partners LLC (“King Street”), the holder of a 12.75% convertible debenture with a principal amount of $5.8 million dated December 29, 2023. The notice objected to the Company’s ability to maintain its 51% economic interest in FaZe Media, Inc. and other related matters. As a result, King Street requested the immediate repayment of the full principal amount, along with any premiums and accrued interest. On October 1, 2024, the Company entered into a Settlement and Release Agreement with King Street pertaining to the King Street convertible debenture. The outstanding balances due under King Street convertible debenture were paid in full on July 10, 2024, including $ 5.7 million principal and unpaid accrued interest. On October 1, 2024, the Company entered into a settlement and release agreement with King Street, whereby an additional $200,000 was negotiated to be paid to King Street, $150,000 in cash and $50,000 in the Company’s common stock. Outstanding at September 30, 2024 As of September 30, 2024, the Company has two convertible debt instruments: a $ 1.3 6.4 5.7 (a) King Street CD The King Street CD was paid in full on July 10, 2024, including $ 5.7 December 29, 2025 12.75 3.04 0.3 The fair value of the King Street CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures July 8, December 31, Share price $ 1.20 $ 1.78 Conversion price $ 3.04 $ 5.00 Term, in years 1.50 2.00 Interest rate 12.75 % 12.75 % Expected volatility 105.00 % 110.00 % Risk-free interest rate 4.90 % 4.23 % Expected dividend yield 0 % 0 % (b) Three Curve CD Key terms of the Three Curve CD include (a) a maturity date of August 31, 2025 7 4.40 The fair value of the Three Curve CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures September 30, December 31, Share price $ 0.73 $ 1.78 Conversion price $ 4.40 $ 4.40 Term, in years 0.92 1.67 Interest rate 7 % 7 % Expected volatility 105.00 % 115.00 % Risk-free interest rate 4.05 % 4.42 % Expected dividend yield 0 % 0 % (c) Yorkville CD Key terms of the Yorkville CD include (a) a maturity date of July 8, 2025 0 1.375 93 0.25 1.4 0.3 100 108 103,594 6.4 The fair value of the Yorkville CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures September 30, July 8, 2024 Share price $ 0.73 $ 1.26 Conversion price 7 7 Term, in years 0.77 1.00 Interest rate 0.00 % 0.00 % Expected volatility 105.00 % 105.00 % Risk-free interest rate 4.16 % 4.99 % Expected dividend yield 0 % 0 % The change in fair values of the Company’s convertible debentures subject to recurring remeasurement at fair value were as follows: Schedule of Convertible Debentures Subject to Recurring Remeasurement at Fair Value Three Curve CD Yorkville CD King Street CD Total Balance, December 31, 2023 $ 1,507,236 $ - $ 6,669,692 $ 8,176,928 Interest expense 65,685 - 387,429 453,114 Interest payments - - (391,481 ) (391,481 ) Principal payments - - (5,800,000 ) (5,800,000 ) Early redemption premium - - (200,000 ) (200,000 ) Issuance of convertible debt - 6,045,000 - 6,045,000 Gain on extinguishment of debt - - (329,703 ) (329,703 ) Day one loss on issuance of debt - 1,361,773 - 1,361,773 Conversion of debt - (107,527 ) - (107,527 ) Change in fair value (1) (21,885 ) - (335,937 ) (357,822 ) Balance, September 30, 2024 $ 1,551,036 $ 7,299,246 $ - $ 8,850,282 Contractual principal balances outstanding: As of December 31, 2023 $ 1,250,000 $ - $ 5,800,000 $ 7,050,000 As of September 30, 2024 $ 1,250,000 $ 6,400,000 $ - $ 7,650,000 (1) None of the changes in fair value during the period were due to instrument-specific changes in credit risk.

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Shareholders’ Equity	9. Shareholders’ Equity (a) Description of the Company’s securities The Company is authorized to issue an unlimited number of common shares, with no par value. Holders of common shares are entitled to one vote in respect of each common share held at shareholder meetings of the Company. (b) Activity for the periods presented On March 7, 2024, 10,132,884 In conjunction with the Merger, on March 7, 2024, the Company completed a private placement in public equity financing (the “PIPE Financing”) with certain investors in which the Company offered 7,194,244 1.39 10.0 0.15 7,194,224 1,079,136 1.55 March 7, 2029 During the nine months ended September 30, 2024, the Company issued 1,086,559 On August 26, 2024, 103,594 100 108 On September 4, 2024, 80,000 0.1 On March 24, 2023, 9,109 0.1 On March 10, 2023, 29,359 On April 11, 2023, 6,380,083 On April 3 and 10, 2023, an aggregate of 29,929 During the nine months ended September 30, 2023, the Company issued 125,148

Net loss per share

Net loss per share	9 Months Ended
	Sep. 30, 2024
Income (loss) per common share attributable to GameSquare Holdings, Inc. - basic and assuming dilution:
Net loss per share	10. Net loss per share As the Company incurred a net loss for the three and nine months ended September 30, 2024 and 2023, the inclusion of certain Options, unvested stock units, warrants, and contingent shares in the calculation of diluted earnings per share would be anti-dilutive and, accordingly, were excluded from the diluted loss per share calculation. The following table summarizes potential common shares that were excluded as their effect is anti-dilutive: Schedule of Potential Common Shares Excluded as their Effect is Anti-Dilutive Three and nine months ended September 30, 2024 2023 Options and RSUs outstanding 2,448,725 1,339,802 Warrants outstanding 1,978,481 1,635,802 Shares issuable upon conversion of convertible debt 9,711,104 406,042 Total 14,138,310 3,381,646

Share-based compensation

Share-based compensation	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Share-based compensation	11. Share-based compensation The Company grants share purchase options (“Options”) for the purchase of common shares to its directors, officers, employees and consultants. Options may be exercisable over periods of up to 10 The Omnibus Plan allows the Company to award restricted share units to directors, officers, employees and consultants of the Company and its subsidiaries upon such conditions as the Board may establish, including the attainment of performance goals recommended by the Company’s compensation committee. The purchase price for common shares of the Company issuable under each RSU award, if any, shall be established by the Board at its discretion. Common shares issued pursuant to any RSU award may be made subject to vesting conditions based upon the satisfaction of service requirements, conditions, restrictions, time periods or performance goals established by the board. The TSXV required, at the time of approval of the Omnibus Plan, the Company to fix the number of common shares to be issued in settlement of awards that are not options. The maximum number of Shares available for issuance pursuant to the settlement of RSU shall be an aggregate of 2,861,658 (a) Options The following is a summary of Options outstanding as of September 30, 2024 and December 31, 2023, and changes during the nine months then ended, by Option exercise currency: Schedule of Option Outstanding Number of shares Weighted-average exercise price Weighted-average remaining contractual term Aggregate intrinsic value Outstanding at December 31, 2023 416,621 $ 19.34 2.96 $ - Outstanding at September 30, 2024 416,621 $ 19.34 2.21 $ - Exercisable at September 30, 2024 411,457 $ 19.50 2.13 $ - Number of shares Weighted-average exercise price Weighted-average remaining contractual term Aggregate intrinsic value Outstanding at December 31, 2023 249,819 $ 5.26 4.36 $ - Acquisition of FaZe 1,196,759 2.92 Outstanding at September 30, 2024 1,446,578 $ 3.32 8.58 $ - Exercisable at September 30, 2024 1,413,607 $ 3.34 8.64 $ - See Note 4 for a summary of the significant valuation inputs used to value options issued in relation to the acquisition of FaZe. Share-based compensation expense related to the vesting of Options was $ 34 341 (b) RSUs The following is a summary of RSUs outstanding on September 30, 2024, and December 31, 2023, and changes during the nine months then ended: Schedule of RSUs Outstanding Number of shares Weighted-average grant date fair value Outstanding at December 31, 2023 664,597 $ 3.71 Acquisition of FaZe 595,175 1.39 Granted 412,313 1.34 Exercised (1,086,559 ) 2.06 Outstanding at September 30, 2024 585,526 $ 2.74 The grant-date fair values of RSUs are based on the Company’s stock price as of the grant date (see Note 4). Shared-based compensation expense related to the vesting of RSU’s was $ 1.3 0.9

Warrants

Warrants	9 Months Ended
	Sep. 30, 2024
Warrants
Warrants	12. Warrants (a) Liability-classified warrants having CAD exercise price The functional currency of the Company is USD and certain of the Company’s warrants have an exercise price in CAD, resulting liability classification of the warrants. The following is a summary of changes in the value of the warrant liability for the nine months ended September 30, 2024: Schedule of Changes in Value of Warrant Liability Amount Balance, December 31, 2023 $ 102,284 Change in fair value (79,382 ) Foreign exchange (2,297 ) Balance, September 30, 2024 $ 20,605 The following assumptions were used to determine the fair value of the warrant liability using the Black-Scholes option pricing model: Schedule of Assumptions Fair Value of Warrant Liability September 30, December 31, Share price CAD$ 0.99 CAD$ 2.91 Term, in years 3.00 0.39 4.00 Exercise price CAD$ 9.68 CAD$ 6.29 30.00 Expected volatility 105.00 % 90.00 % Risk-free interest rate 2.69 % 4.25 5.45 % Expected dividend yield 0 % 0 % Volatility was estimated by using the average historical volatility of the Company. The expected life in years represents the period of time that warrants issued are expected to be outstanding. The risk-free rate is based on government treasury bond rates issued with a remaining term approximately equal to the expected life of the warrants. The following is a summary of liability-classified warrants outstanding as of September 30, 2024, and December 31, 2023, and changes during the nine months then ended: Schedule of Warrants Outstanding Weighted-average Number of exercise price warrants (CAD) Outstanding, December 31, 2023 757,911 $ 22.61 Warrants expired (633,981 ) 25.14 Outstanding, September 30, 2024 123,930 $ 9.68 (b) Equity-classified warrants As discussed in Note 4 above in conjunction with the acquisition of FaZe, the Company issued 775,415 26 As discussed in Note 9, in conjunction with the PIPE Financing on March 7, 2024, 1,079,136 1.55 5 1.1 1.56 0 120.00 3.36 5 The following is a summary of equity-classified warrants outstanding as of September 30, 2024, and December 31, 2023, and the changes during the nine months then ended: Schedule of Warrants Outstanding Weighted-average Number of exercise price warrants (USD) Outstanding, December 31, 2023 877,891 $ 60.00 Warrants expired (877,891 ) 60.00 PIPE Financing 1,079,136 1.55 Acquisition of FaZe 775,415 87.85 Outstanding, September 30, 2024 1,854,551 $ 37.63

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related party transactions	13. Related party transactions (a) Convertible debenture with a director of the Company as counterparty On September 1, 2022, Engine extended convertible debentures that were due to expire in October and November 2022 with an aggregate principal amount of $ 1.3 August 31, 2025 7 4.40

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	14. Commitments and contingencies In April 2020, Engine announced its renegotiation of the acquisition of Allinsports. The revised purchase agreement provided for the acquisition of 100 241,666 1,200,000 In response, in November 2020, the shareholders of Allinsports commenced arbitration in Alberta, Canada seeking, among other things, to compel Engine to complete the acquisition of Allinsports without the audited financial statements, and to issue 241,666 20.0 241,666 241,666 1.5 By Order to Continue dated May 5, 2022, Engine was substituted in as the plaintiff in a matter pending in the Ontario Superior Court of Justice, seeking recovery of $ 2.1 million (€ 1.9 million) of principal and additional amounts of accrued interest under promissory notes acquired by Engine. The matter is in the discovery stage. On June 21, 2024, the Company received a notice from King Street Partners LLC (“King Street”), the holder of a 12.75 5,800,000 51 As a result, King Street requested the immediate repayment of the full principal amount, along with any premiums and accrued interest. On October 1, 2024, the Company entered into a Settlement and Release Agreement with King Street pertaining to the King Street Note. The outcomes of pending litigations in which the Company is involved are necessarily uncertain as are the Company’s expenses in prosecuting and defending these actions. From time to time the Company may modify litigation strategy and/or the terms on which it retains counsel and other professionals in connection with such actions, which may affect the outcomes of and/or the expenses incurred in connection with such actions. The Company is subject to various other claims, lawsuits and other complaints arising in the ordinary course of business. The Company records provisions for losses when claims become probable, and the amounts are estimable. Although the outcome of such matters cannot be determined, it is the opinion of management that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, operations, or liquidity.

Revenue and segmented informati

Revenue and segmented information	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Revenue and segmented information	15. Revenue and segmented information The CODM uses gross profit, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects the Company’s underlying performance for the period under evaluation to determine resource allocation. As of September 30, 2024, the Company was organized into the three operating segments, which also represent its three reportable segments: Teams, Agency and Software-as-service (SaaS) + Advertising. Revenue, cost of sales and gross profit for the Company’s operating and reportable segments, disaggregated into geographic locations, are as follows: Schedule of Disaggregated into Geographic Regions Segment United Kingdom USA Spain Total Nine months ended September 30, 2024 Segment United Kingdom USA Spain Total Revenue Teams $ - $ 25,254,085 $ - $ 25,254,085 Agency 1,127,737 7,163,052 - 8,290,789 SaaS + Advertising - 36,862,933 2,320,608 39,183,541 Total Revenue 1,127,737 69,280,070 2,320,608 72,728,415 Cost of sales Teams - 19,963,971 - 19,963,971 Agency 866,543 4,875,642 - 5,742,185 SaaS + Advertising - 33,885,469 267,318 34,152,787 Total Cost of sales 866,543 58,725,082 267,318 59,858,943 Gross profit Teams - 5,290,114 - 5,290,114 Agency 261,194 2,287,410 - 2,548,604 SaaS + Advertising - 2,977,464 2,053,290 5,030,754 Total Gross profit $ 261,194 $ 10,554,988 $ 2,053,290 $ 12,869,472 Segment United Kingdom USA Spain Total Nine months ended September 30, 2023 Segment United Kingdom USA Spain Total Revenue Agency $ 2,373,925 $ 6,174,789 $ - $ 8,548,714 SaaS + Advertising - 15,687,429 1,417,268 17,104,697 Total Revenue 2,373,925 21,862,218 1,417,268 25,653,411 Cost of sales Agency 1,981,432 4,278,967 - 6,260,399 SaaS + Advertising - 12,657,862 156,447 12,814,309 Total Cost of sales 1,981,432 16,936,829 156,447 19,074,708 Gross profit Agency 392,493 1,895,822 - 2,288,315 SaaS + Advertising - 3,029,567 1,260,821 4,290,388 Total Gross profit $ 392,493 $ 4,925,389 $ 1,260,821 $ 6,578,703 Segment United Kingdom USA Spain Total Three months ended September 30, 2024 Segment United Kingdom USA Spain Total Revenue Teams $ - $ 9,412,494 $ - $ 9,412,494 Agency 398,153 2,912,310 - 3,310,463 SaaS + Advertising - 12,950,503 739,766 13,690,269 Total Revenue 398,153 25,275,307 739,766 26,413,226 Cost of sales Teams - 7,431,458 - 7,431,458 Agency 332,445 1,176,887 - 1,509,332 SaaS + Advertising - 12,130,954 99,370 12,230,324 Total Cost of sales 332,445 20,739,299 99,370 21,171,114 Gross profit Teams - 1,981,036 - 1,981,036 Agency 65,708 1,735,423 - 1,801,131 SaaS + Advertising - 819,549 640,396 1,459,945 Total Gross profit $ 65,708 $ 4,536,008 $ 640,396 $ 5,242,112 Segment United Kingdom USA Spain Total Three months ended September 30, 2023 Segment United Kingdom USA Spain Total Revenue Agency $ 965,377 $ 1,864,942 $ - $ 2,830,319 SaaS + Advertising - 7,916,038 755,089 8,671,127 Total Revenue 965,377 9,780,980 755,089 11,501,446 Cost of sales Agency 812,018 1,611,598 - 2,423,616 SaaS + Advertising - 6,480,115 85,975 6,566,090 Total Cost of sales 812,018 8,091,713 85,975 8,989,706 Gross profit Agency 153,359 253,344 - 406,703 SaaS + Advertising - 1,435,923 669,114 2,105,037 Total Gross profit $ 153,359 $ 1,689,267 $ 669,114 $ 2,511,740 Management does not evaluate operating segments using discrete asset information. The Company’s consolidated assets are generally shared across, and are not specifically ascribed to, operating and reportable segments. Property and equipment, net, by geographic region, are summarized as follows: Schedule of Property and Equipment net by Geographic Region September 30, December 31, USA $ 448,404 $ 2,456,563 United Kingdom 1,429 1,814 Spain 5,857 6,256 Total $ 455,690 $ 2,464,633

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair value measurements	16. Fair value measurements The carrying value of cash approximates fair value. The carrying amount of other current assets and liabilities, such as accounts and other receivables and accounts payable, approximates fair value due to the short-term maturity of the amounts, and such current assets and liabilities are considered Level 2 in the fair value hierarchy. The following tables summarize financial assets and liabilities measured at fair value on a recurring basis: Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis Description Level 1 Level 2 Level 3 Total As of September 30, 2024 Description Level 1 Level 2 Level 3 Total Assets: Contingent consideration $ - $ - $ 293,445 $ 293,445 Liabilities: Warrant liability - - 20,605 20,605 Arbitration reserve 176,416 - - 176,416 Convertible debt - - 8,850,282 8,850,282 Description Level 1 Level 2 Level 3 Total As of December 31, 2023 Description Level 1 Level 2 Level 3 Total Assets: Contingent consideration $ - $ - $ 501,118 $ 501,118 Liabilities: Warrant liability - - 102,284 102,284 Arbitration reserve 428,624 - - 428,624 Convertible debt - - 8,176,928 8,176,928 (a) Fair values measured on a non-recurring basis The Company’s non-financial assets, such as property and equipment, goodwill and intangible assets, are recorded at fair value upon a business combination and are remeasured at fair value only if an impairment charge is recognized. The Company’s investment, accounted for under the measurement alternative of ASC 321, is remeasured at fair value only upon an observable price change or if an impairment charge is recognized. The Company uses unobservable inputs to the valuation methodologies that are significant to the fair value measurements, and the valuations require management’s judgment due to the absence of quoted market prices. The Company determines the fair value of its held and used assets, goodwill and intangible assets using an income, cost or market approach as determined reasonable.

Discontinued operations

Discontinued operations	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operations	17. Discontinued operations As discussed in Note 4, on March 1, 2024, the Company sold Complexity and recognized a gain on disposition of $ 3.0 The Company recognized a pretax net loss of $ 1.4 2.7 0 0.1 1.4 1.0 0.9 1.5 2.7 9.6 5.8 6.5 Complexity had amortization and depreciation of $ 0.2 1.1

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent events	18. Subsequent events Convertible Note Issuance On November 13, 2024, GameSquare GameSquare SPV GameSquare Parties Faze Media Gigamoon Faze Parties Purchase Agreement 3,250,000 Promissory Note 10,000,000 Convertible Note Notes The Promissory Note was issued as of November 13, 2024 (the “ Initial Closing 7.5 10.0 Promissory Maturity Date Pursuant to the terms of the Purchase Agreement and the Notes, on or about December 15, 2024, and contingent on certain closing conditions set forth in therein, the GameSquare Parties agreed to issue the Convertible Note to Gigamoon in exchange for gross proceeds of $ 10,000,000 The Convertible Note will bear an interest rate of 7.5 10.0 Convertible Maturity Date Common Stock At the option of the holder, at any time on or after December 31, 2025, or upon an event of default or certain change of control events, the Convertible Note either (i) be converted into such number of shares of Common Stock (the “ Conversion Shares 2.50 5,725,000 In the event the Convertible Note is exchanged for the FaZe Media Shares, the GameSquare Parties and the FaZe Parties agree that, in addition to the transfer to the holder all of the GameSquare Parties’ right, title and interest in and to the FaZe Media Shares, GameSquare and FaZe Media will enter into an amendment to that certain trademark and license agreement, dated as of May 15, 2024, to, among other things, grant GameSquare a perpetual license to certain licensed marks set forth therein. The Convertible Note may not be converted and shares of Common Stock may not be issued under the Convertible Note if, after giving effect to the conversion or issuance, the holder together with its affiliates would beneficially own in excess of 9.99 19.99 The Purchase Agreement contains certain representations and warranties, covenants and indemnities customary for similar transactions. The gross proceeds to the Company from the Initial Closing before expenses were $ 3,250,000.00 The offer and sale of the Convertible Note pursuant to the Purchase Agreement will be made pursuant to the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506(b) of Regulation D promulgated thereunder. Such offer and sale will be made only to “accredited investors” under Rule 501 of Regulation D promulgated under the Securities Act, and without any form of general solicitation and with full access to any information requested by such investors regarding the Company or the securities offered and issued in the issuance. Standstill Agreement with Yorkville On November 5, 2024, GameSquare Holdings, Inc. (the “ Company Standstill Agreement Holder Under the Standstill Agreement, the Holder agrees that until November 30, 2024 (the “ Standstill Period 640,000 Issued Shares SEPA Note During the Standstill Period, the Company may purchase or arrange for third parties to purchase directly from Holder all or a portion of the Issued Shares held by Holder, at the then current market price of the Company’s shares, provided that such market price is at least $ 0.70 0.70 In exchange for the Holder’s performance under the Standstill Agreement, the Company will make cash payments to Holder in the amount of $ 1,900,000 Redemption Amount 93 7 Notwithstanding the forgoing, the Holder may sell the Issued Shares during the Standstill Period, (i) at any time after the occurrence of an event of default (as defined in the Note and SEPA), (ii) if at any time the Company has failed to pay any installment payment of the required Redemption Amount to the Holder, or (iii) at any time provided such sales are at a price per share of at least $ 1.00 Also under the Standstill Agreement, the Holder agrees that until December 31, 2024 (the “ Conversion Standstill Period

Significant accounting polici_2

Significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of presentation	(a) Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared following generally accepted accounting principles in the United States of America (“GAAP”) for interim financial reporting and the rules and regulations of the SEC for interim reporting. Accordingly, the unaudited condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for audited financial statements. The balance sheet as of December 31, 2023 was derived from the Company’s audited consolidated financial statements but does not include all disclosures required by GAAP for annual financial statements. In management’s opinion, the interim information contains all adjustments, which include normal recurring adjustments necessary for a fair statement of the results for the interim periods. The footnote disclosures related to the interim financial information contained herein are also unaudited. Such financial information should be read in conjunction with the consolidated financial statements and related notes thereto for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, which was filed with the SEC on April 16, 2024, and amended on April 30, 2024 (the “2023 Form 10-K”).
Principles of consolidation	(b) Principles of consolidation The unaudited condensed consolidated financial statements include the accounts of the Company, all wholly owned and majority-owned subsidiaries in which the Company has a controlling voting interest and, when applicable, variable interest entities in which the Company has a controlling financial interest or is the primary beneficiary. Investments in affiliates where the Company does not exert a controlling financial interest are not consolidated. All significant intercompany transactions and balances have been eliminated upon consolidation. The Company’s material subsidiaries as of September 30, 2024, are as follows: Schedule of Material Subsidiaries Name of Subsidiary Country of Incorporation Ownership Percentage Functional Currency Frankly Media LLC USA 100.00 % US Dollar Stream Hatchet S.L. Spain 100.00 % Euro Code Red Esports Ltd. United Kingdom 100.00 % UK Pound GameSquare Esports (USA) Inc. (dba as USA 100.00 % US Dollar GCN Inc. USA 100.00 % US Dollar Faze Clan Inc. USA 100.00 % US Dollar Faze Media Inc. USA 25.50 % US Dollar Swingman LLC (dba as Zoned) USA 100.00 % US Dollar Mission Supply LLC USA 100.00 % US Dollar SideQik, Inc. USA 100.00 % US Dollar
Use of estimates	(c) Use of estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at the date of the financial statements and the reported amount of revenue and expenses during the reporting period. Management evaluates these estimates and judgments on an ongoing basis and bases its estimates on historical experience, current and expected future conditions, third-party evaluations and various other assumptions that management believes are reasonable under the circumstances. Significant estimates have been used by management in conjunction with the following: (i) valuation of warrant liabilities; (ii) valuation of convertible debt; (iii) contingent liabilities; (iv) share-based compensation; (v) assumptions used in business combinations; and (vi) testing for impairment of long-lived assets and goodwill. Actual results may differ from the estimates and assumptions used in the consolidated financial statements.
Revenue recognition	(d) Revenue recognition Revenue is measured based on the consideration specified in a contract with a customer. The Company recognizes revenue when it transfers control of its services to a customer. There were no significant changes in the satisfaction of performance obligations in contracts with customer and related revenue recognition policies for the nine months ended September 30, 2024. The following describes the revenue recognition policies for the revenue streams the Company acquired as a result of the Merger (see Note 4): Brand Sponsorships The Company offers advertisers a full range of promotional vehicles, including but not limited to online advertising, livestream announcements, event content generation, social media posts, logo placement on the Company’s official merchandise, and special appearances of members of the Company’s talent roster. The Company’s brand sponsorship agreements may include multiple services that are capable of being individually distinct; however the intended benefit is an association with the Company’s brand, and the services are not distinct within the context of the contracts. Revenues from brand sponsorship agreements are recognized ratably over the contract term. Payment terms and conditions vary, but payments are generally due periodically throughout the term of the contract. In instances where the timing of revenue recognition differs from the timing of billing, management has determined the brand sponsorship agreements generally do not include a significant financing component. Content The Company and its talent roster generate and produce original content which the Company monetizes through Google’s AdSense service. Revenue is variable and is earned when the visitor views or “clicks through” on the advertisement. The amount of revenue earned is reported to the Company monthly and is recognized upon receipt of the report of viewership activity. Payment terms and conditions vary, but payments are generally due within 30 to 45 days after the end of each month. The Company grants exclusive licenses to customers for certain content produced by the Company’s talent. The Company grants the customer a license to the intellectual property, which is the content and its use in generating advertising revenues, for a pre-determined period, for an amount paid by the customer, in most instances, upon execution of the contract. The Company’s only performance obligation is to license the content for use in generating advertising revenues, and the Company recognizes the full contract amount at the point at which the Company provides the customer access to the content, which is at the execution of the contract. The Company has no further performance obligations under these types of contracts and does not anticipate generating any additional revenue from these arrangements apart from the contract amount. Consumer Products The Company earns consumer products revenue from sales of the Company’s consumer products on the Company’s website or at live or virtual events. Revenues are recognized at a point in time, as control is transferred to the customer upon shipment. The Company offers customer returns and discounts through a third-party distributor and accounts for this as a reduction to revenue. The Company does not offer loyalty programs or other sales incentive programs that are material to revenue recognition. Payment is due at the time of sale. The Company has outsourced the design, manufacturing, fulfillment, distribution, and sale of the Company’s consumer products to a third party in exchange for royalties based on the amount of revenue generated. Management evaluated the terms of the agreement to determine whether the Company’s consumer products revenues should be reported gross or net of royalties paid. Key indicators that management evaluated in determining whether the Company is the principal in the sale (gross reporting) or an agent (net reporting) include, but are not limited to: ● the Company is the party that is primarily responsible for fulfilling the promise to provide the specified good or service, ● the Company has inventory risk before the good is transferred to the customer, and ● the Company is the party that has discretion in establishing pricing for the specified good or service. Based on management’s evaluation of the above indicators, the Company reports consumer products revenues on a gross basis. Esports League Participation: Player Transfer Fees: Licensing of Intellectual Property: The Company assesses its revenue arrangements against specific criteria in order to determine if it is acting as principal or agent. When the Company acts in the capacity of an agent rather than as the principal in a transaction, the revenue recognized is the net amount of commission made by the Company. Deferred revenue consists of customer advances for Company services to be rendered that will be recognized as income in future periods.
Cash and restricted cash	(e) Cash and restricted cash The Company maintains cash deposits with major banks, financial institutions, and other custodians. Deposits at each financial institution are insured in limited amounts by the Federal Deposit Insurance Corporation (“FDIC”). At times cash balances held at financial institutions are more than FDIC insured limits. Bank overdrafts that are repayable on demand and form an integral part of the Company’s cash management are included as a component of cash for the purpose of the statement of cash flows. Restricted cash is related to the players liability account within current liabilities and is presented as a separate category on the consolidated balance sheets and cash restricted for purposes of securing a standby letter of credit covering lease deposits.
Promissory note receivable and allowance for credit losses	(f) Promissory note receivable and allowance for credit losses The Company received a secured subordinated promissory note as part of the purchase consideration received for the sale of Complexity and sale of Frankly Media assets (see Note 4). The promissory note receivable is classified as not held-for-sale and measured at amortized cost, net of any allowance for credit losses, in accordance with ASC 310, Receivables The promissory note receivable was initially recorded at its transaction closing date fair value on March 1, 2024 (Sale of Complexity) and on May 31, 2024 (Sale of Frankly Media assets) (see Note 4) and no allowance for credit losses had been recognized as of September 30, 2024.
Concentration of credit risk	(g) Concentration of credit risk The Company places its cash, which may at times be in excess of United States’ Federal Deposit Insurance Corporation insurance limits, with high credit quality financial institutions and attempts to limit the amount of credit exposure with any one institution. The Company had one customer whose revenue accounted for approximately 47 % and 47 of total revenue for the nine months ended September 30, 2024 and 2023, respectively. One customer individually accounted for more than 10 % of the Company’s accounts receivable as of September 30, 2024, and no customer as of December 31, 2023.
Segment reporting	(h) Segment reporting In accordance with the ASC 280, Segment Reporting The CODM uses gross profit, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects the Company’s underlying performance for the period under evaluation to determine resource allocation. As of September 30, 2024, the Company is organized into the three operating segments, which also represent its three reportable segments: Teams, Agency and Software-as-service (SaaS) + Advertising. ASC 280 establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue.

Significant accounting polici_3

Significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Material Subsidiaries	The Company’s material subsidiaries as of September 30, 2024, are as follows: Schedule of Material Subsidiaries Name of Subsidiary Country of Incorporation Ownership Percentage Functional Currency Frankly Media LLC USA 100.00 % US Dollar Stream Hatchet S.L. Spain 100.00 % Euro Code Red Esports Ltd. United Kingdom 100.00 % UK Pound GameSquare Esports (USA) Inc. (dba as USA 100.00 % US Dollar GCN Inc. USA 100.00 % US Dollar Faze Clan Inc. USA 100.00 % US Dollar Faze Media Inc. USA 25.50 % US Dollar Swingman LLC (dba as Zoned) USA 100.00 % US Dollar Mission Supply LLC USA 100.00 % US Dollar SideQik, Inc. USA 100.00 % US Dollar

Acquisitions and divestitures (

Acquisitions and divestitures (Tables)	9 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of Purchase Consideration	The following preliminary table summarizes the consideration for the acquisition: Schedule of Purchase Consideration Purchase consideration Number of shares Amount Common shares 10,132,884 $ 12,763,000 Warrants - Equity 775,415 26,000 Options - Vested 1,169,619 1,256,000 RSUs / RSAs - Vested 413,988 542,000 Total purchase price 12,491,906 $ 14,587,000
Schedule of Preliminary Purchase Price Allocation	The preliminary purchase price allocation is as follows: Schedule of Preliminary Purchase Price Allocation Purchase price allocation Amount Cash $ 1,806,747 Restricted cash 600,065 Accounts receivable, net 7,933,515 Prepaid expenses and other current assets 1,158,554 Property and equipment 773,893 Goodwill 7,147,428 Intangible assets 12,000,000 Total assets acquired 31,420,202 Accounts payable 8,067,850 Accrued liabilities 6,844,817 Deferred revenue 1,920,535 Total liabilities assumed 16,833,202 Net assets acquired $ 14,587,000

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents the changes in the carrying amount of goodwill: Schedule of Goodwill Balance, December 31, 2023 $ 16,303,989 Acquisition of FaZe 7,147,428 Disposal of Frankly Media assets (668,102 ) Balance, September 30, 2024 $ 22,783,315
Schedule of Intangible Assets	Intangible assets consist of the following: Schedule of Intangible Assets As of September 30, 2024 Original cost Accumulated amortization Accumulated impairment losses Carrying value Customer relationships $ 14,161,503 $ (2,102,472 ) $ (472,018 ) $ 11,587,013 Talent network $ 1,100,000 $ (320,833 ) - 779,167 Brand name 9,647,323 (1,387,015 ) (229,405 ) 8,030,903 Software 1,830,000 (520,089 ) - 1,309,911 Total intangible assets $ 26,738,826 $ (4,330,409 ) $ (701,423 ) $ 21,706,994 As of December 31, 2023 Original cost Accumulated amortization Accumulated impairment losses Carrying value Customer relationships $ 11,006,154 $ (1,483,331 ) $ (472,018 ) $ 9,050,805 Brand name 8,963,557 (3,115,265 ) (229,405 ) 5,618,887 Software 4,560,400 (655,948 ) - 3,904,452 Total intangible assets $ 24,530,111 $ (5,254,544 ) $ (701,423 ) $ 18,574,144
Schedule of Amortization Expense for Intangible Assets	Amortization expense for the intangible assets is expected to be as follows over the next five years, and thereafter: Schedule of Amortization Expense for Intangible Assets Remainder of 2024 $ 638,030 2025 2,525,611 2026 1,801,360 2027 1,448,750 2028 1,254,161 Thereafter 14,039,082 Total estimated amortization expense $ 21,706,994

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases
Schedule of Components Operating Lease Expense	The components of operating lease expense are as follows: Schedule of Components Operating Lease Expense 2024 2023 2024 2023 2024 2023 Three months ended September 30, Nine months ended September 30, Six months ended June 30, 2024 2023 2024 2023 2024 2023 Operating lease expense 229,509 135,772 501,052 407,315 271,543 271,543 Variable lease expense 105,513 64,449 230,023 196,498 124,510 132,049 Total operating lease costs 335,022 200,221 731,075 603,813 396,053 403,592
Schedule of Maturities of Lease Liability	Maturities of the lease liability are as follows: Schedule of Maturities of Lease Liability Remainder of 2024 $ 229,251 2025 932,475 2026 937,632 2027 643,764 2028 545,808 Thereafter 181,936 Total lease payments 3,470,866 Less: Interest (495,027 ) Total lease liability $ 2,975,839

Convertible debt (Tables)

Convertible debt (Tables)	9 Months Ended
	Sep. 30, 2024
Short-Term Debt [Line Items]
Schedule of Convertible Debentures Subject to Recurring Remeasurement at Fair Value	The change in fair values of the Company’s convertible debentures subject to recurring remeasurement at fair value were as follows: Schedule of Convertible Debentures Subject to Recurring Remeasurement at Fair Value Three Curve CD Yorkville CD King Street CD Total Balance, December 31, 2023 $ 1,507,236 $ - $ 6,669,692 $ 8,176,928 Interest expense 65,685 - 387,429 453,114 Interest payments - - (391,481 ) (391,481 ) Principal payments - - (5,800,000 ) (5,800,000 ) Early redemption premium - - (200,000 ) (200,000 ) Issuance of convertible debt - 6,045,000 - 6,045,000 Gain on extinguishment of debt - - (329,703 ) (329,703 ) Day one loss on issuance of debt - 1,361,773 - 1,361,773 Conversion of debt - (107,527 ) - (107,527 ) Change in fair value (1) (21,885 ) - (335,937 ) (357,822 ) Balance, September 30, 2024 $ 1,551,036 $ 7,299,246 $ - $ 8,850,282 Contractual principal balances outstanding: As of December 31, 2023 $ 1,250,000 $ - $ 5,800,000 $ 7,050,000 As of September 30, 2024 $ 1,250,000 $ 6,400,000 $ - $ 7,650,000 (1) None of the changes in fair value during the period were due to instrument-specific changes in credit risk.
King Street CD [Member]
Short-Term Debt [Line Items]
Schedule of Detailed Information About Fair Value of Convertible Debentures	The fair value of the King Street CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures July 8, December 31, Share price $ 1.20 $ 1.78 Conversion price $ 3.04 $ 5.00 Term, in years 1.50 2.00 Interest rate 12.75 % 12.75 % Expected volatility 105.00 % 110.00 % Risk-free interest rate 4.90 % 4.23 % Expected dividend yield 0 % 0 %
Three Curve CD [Member]
Short-Term Debt [Line Items]
Schedule of Detailed Information About Fair Value of Convertible Debentures	The fair value of the Three Curve CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures September 30, December 31, Share price $ 0.73 $ 1.78 Conversion price $ 4.40 $ 4.40 Term, in years 0.92 1.67 Interest rate 7 % 7 % Expected volatility 105.00 % 115.00 % Risk-free interest rate 4.05 % 4.42 % Expected dividend yield 0 % 0 %
Yorkville CD [Member]
Short-Term Debt [Line Items]
Schedule of Detailed Information About Fair Value of Convertible Debentures	The fair value of the Yorkville CD was estimated using the binomial lattice model with the below assumptions: Schedule of Detailed Information About Fair Value of Convertible Debentures September 30, July 8, 2024 Share price $ 0.73 $ 1.26 Conversion price 7 7 Term, in years 0.77 1.00 Interest rate 0.00 % 0.00 % Expected volatility 105.00 % 105.00 % Risk-free interest rate 4.16 % 4.99 % Expected dividend yield 0 % 0 %

Net loss per share (Tables)

Net loss per share (Tables)	9 Months Ended
	Sep. 30, 2024
Income (loss) per common share attributable to GameSquare Holdings, Inc. - basic and assuming dilution:
Schedule of Potential Common Shares Excluded as their Effect is Anti-Dilutive	The following table summarizes potential common shares that were excluded as their effect is anti-dilutive: Schedule of Potential Common Shares Excluded as their Effect is Anti-Dilutive Three and nine months ended September 30, 2024 2023 Options and RSUs outstanding 2,448,725 1,339,802 Warrants outstanding 1,978,481 1,635,802 Shares issuable upon conversion of convertible debt 9,711,104 406,042 Total 14,138,310 3,381,646

Share-based compensation (Table

Share-based compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Option Outstanding	The following is a summary of Options outstanding as of September 30, 2024 and December 31, 2023, and changes during the nine months then ended, by Option exercise currency: Schedule of Option Outstanding Number of shares Weighted-average exercise price Weighted-average remaining contractual term Aggregate intrinsic value Outstanding at December 31, 2023 416,621 $ 19.34 2.96 $ - Outstanding at September 30, 2024 416,621 $ 19.34 2.21 $ - Exercisable at September 30, 2024 411,457 $ 19.50 2.13 $ - Number of shares Weighted-average exercise price Weighted-average remaining contractual term Aggregate intrinsic value Outstanding at December 31, 2023 249,819 $ 5.26 4.36 $ - Acquisition of FaZe 1,196,759 2.92 Outstanding at September 30, 2024 1,446,578 $ 3.32 8.58 $ - Exercisable at September 30, 2024 1,413,607 $ 3.34 8.64 $ -
Schedule of RSUs Outstanding	The following is a summary of RSUs outstanding on September 30, 2024, and December 31, 2023, and changes during the nine months then ended: Schedule of RSUs Outstanding Number of shares Weighted-average grant date fair value Outstanding at December 31, 2023 664,597 $ 3.71 Acquisition of FaZe 595,175 1.39 Granted 412,313 1.34 Exercised (1,086,559 ) 2.06 Outstanding at September 30, 2024 585,526 $ 2.74

Warrants (Tables)

Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Class of Warrant or Right [Line Items]
Schedule of Changes in Value of Warrant Liability	The following is a summary of changes in the value of the warrant liability for the nine months ended September 30, 2024: Schedule of Changes in Value of Warrant Liability Amount Balance, December 31, 2023 $ 102,284 Change in fair value (79,382 ) Foreign exchange (2,297 ) Balance, September 30, 2024 $ 20,605
Schedule of Assumptions Fair Value of Warrant Liability	The following assumptions were used to determine the fair value of the warrant liability using the Black-Scholes option pricing model: Schedule of Assumptions Fair Value of Warrant Liability September 30, December 31, Share price CAD$ 0.99 CAD$ 2.91 Term, in years 3.00 0.39 4.00 Exercise price CAD$ 9.68 CAD$ 6.29 30.00 Expected volatility 105.00 % 90.00 % Risk-free interest rate 2.69 % 4.25 5.45 % Expected dividend yield 0 % 0 %
Liability-classified Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Warrants Outstanding	The following is a summary of liability-classified warrants outstanding as of September 30, 2024, and December 31, 2023, and changes during the nine months then ended: Schedule of Warrants Outstanding Weighted-average Number of exercise price warrants (CAD) Outstanding, December 31, 2023 757,911 $ 22.61 Warrants expired (633,981 ) 25.14 Outstanding, September 30, 2024 123,930 $ 9.68
Equity-classified Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Warrants Outstanding	The following is a summary of equity-classified warrants outstanding as of September 30, 2024, and December 31, 2023, and the changes during the nine months then ended: Schedule of Warrants Outstanding Weighted-average Number of exercise price warrants (USD) Outstanding, December 31, 2023 877,891 $ 60.00 Warrants expired (877,891 ) 60.00 PIPE Financing 1,079,136 1.55 Acquisition of FaZe 775,415 87.85 Outstanding, September 30, 2024 1,854,551 $ 37.63

Revenue and segmented informa_2

Revenue and segmented information (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Disaggregated into Geographic Regions	Revenue, cost of sales and gross profit for the Company’s operating and reportable segments, disaggregated into geographic locations, are as follows: Schedule of Disaggregated into Geographic Regions Segment United Kingdom USA Spain Total Nine months ended September 30, 2024 Segment United Kingdom USA Spain Total Revenue Teams $ - $ 25,254,085 $ - $ 25,254,085 Agency 1,127,737 7,163,052 - 8,290,789 SaaS + Advertising - 36,862,933 2,320,608 39,183,541 Total Revenue 1,127,737 69,280,070 2,320,608 72,728,415 Cost of sales Teams - 19,963,971 - 19,963,971 Agency 866,543 4,875,642 - 5,742,185 SaaS + Advertising - 33,885,469 267,318 34,152,787 Total Cost of sales 866,543 58,725,082 267,318 59,858,943 Gross profit Teams - 5,290,114 - 5,290,114 Agency 261,194 2,287,410 - 2,548,604 SaaS + Advertising - 2,977,464 2,053,290 5,030,754 Total Gross profit $ 261,194 $ 10,554,988 $ 2,053,290 $ 12,869,472 Segment United Kingdom USA Spain Total Nine months ended September 30, 2023 Segment United Kingdom USA Spain Total Revenue Agency $ 2,373,925 $ 6,174,789 $ - $ 8,548,714 SaaS + Advertising - 15,687,429 1,417,268 17,104,697 Total Revenue 2,373,925 21,862,218 1,417,268 25,653,411 Cost of sales Agency 1,981,432 4,278,967 - 6,260,399 SaaS + Advertising - 12,657,862 156,447 12,814,309 Total Cost of sales 1,981,432 16,936,829 156,447 19,074,708 Gross profit Agency 392,493 1,895,822 - 2,288,315 SaaS + Advertising - 3,029,567 1,260,821 4,290,388 Total Gross profit $ 392,493 $ 4,925,389 $ 1,260,821 $ 6,578,703 Segment United Kingdom USA Spain Total Three months ended September 30, 2024 Segment United Kingdom USA Spain Total Revenue Teams $ - $ 9,412,494 $ - $ 9,412,494 Agency 398,153 2,912,310 - 3,310,463 SaaS + Advertising - 12,950,503 739,766 13,690,269 Total Revenue 398,153 25,275,307 739,766 26,413,226 Cost of sales Teams - 7,431,458 - 7,431,458 Agency 332,445 1,176,887 - 1,509,332 SaaS + Advertising - 12,130,954 99,370 12,230,324 Total Cost of sales 332,445 20,739,299 99,370 21,171,114 Gross profit Teams - 1,981,036 - 1,981,036 Agency 65,708 1,735,423 - 1,801,131 SaaS + Advertising - 819,549 640,396 1,459,945 Total Gross profit $ 65,708 $ 4,536,008 $ 640,396 $ 5,242,112 Segment United Kingdom USA Spain Total Three months ended September 30, 2023 Segment United Kingdom USA Spain Total Revenue Agency $ 965,377 $ 1,864,942 $ - $ 2,830,319 SaaS + Advertising - 7,916,038 755,089 8,671,127 Total Revenue 965,377 9,780,980 755,089 11,501,446 Cost of sales Agency 812,018 1,611,598 - 2,423,616 SaaS + Advertising - 6,480,115 85,975 6,566,090 Total Cost of sales 812,018 8,091,713 85,975 8,989,706 Gross profit Agency 153,359 253,344 - 406,703 SaaS + Advertising - 1,435,923 669,114 2,105,037 Total Gross profit $ 153,359 $ 1,689,267 $ 669,114 $ 2,511,740
Schedule of Property and Equipment net by Geographic Region	Property and equipment, net, by geographic region, are summarized as follows: Schedule of Property and Equipment net by Geographic Region September 30, December 31, USA $ 448,404 $ 2,456,563 United Kingdom 1,429 1,814 Spain 5,857 6,256 Total $ 455,690 $ 2,464,633

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables summarize financial assets and liabilities measured at fair value on a recurring basis: Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis Description Level 1 Level 2 Level 3 Total As of September 30, 2024 Description Level 1 Level 2 Level 3 Total Assets: Contingent consideration $ - $ - $ 293,445 $ 293,445 Liabilities: Warrant liability - - 20,605 20,605 Arbitration reserve 176,416 - - 176,416 Convertible debt - - 8,850,282 8,850,282 Description Level 1 Level 2 Level 3 Total As of December 31, 2023 Description Level 1 Level 2 Level 3 Total Assets: Contingent consideration $ - $ - $ 501,118 $ 501,118 Liabilities: Warrant liability - - 102,284 102,284 Arbitration reserve 428,624 - - 428,624 Convertible debt - - 8,176,928 8,176,928

Corporate information and goi_2

Corporate information and going concern (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 95,779,120	$ 73,420,149
Working capital deficiency	$ 16,600,000	$ 13,900,000

Schedule of Material Subsidiari

Schedule of Material Subsidiaries (Details)	9 Months Ended
	Sep. 30, 2024
Frankly Media LLC [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
Stream Hatchet S.L. [Member]
Country of Incorporation	Spain
Ownership Percentage	100%
Functional currency	Euro
Code Red Esports Ltd [Member]
Country of Incorporation	United Kingdom
Ownership Percentage	100%
Functional currency	UK Pound
Game Square Esports USA Inc [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
GCN Inc [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
Faze Clan Inc [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
FaZe Holdings Inc [Member]
Country of Incorporation	USA
Ownership Percentage	25.50%
Functional currency	US Dollar
Swingman LLC [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
Mission Supply LLC [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar
SideQik Inc [Member]
Country of Incorporation	USA
Ownership Percentage	100%
Functional currency	US Dollar

Significant accounting polici_4

Significant accounting policies (Details Narrative) - Customer Concentration Risk [Member]	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue Benchmark [Member] | One Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage	47%	47%
Accounts Receivable [Member] | One Customers [Member]
Product Information [Line Items]
Concentration Risk, Percentage	10%

Schedule of Purchase Considerat

Schedule of Purchase Consideration (Details) - FaZe Holdings Inc [Member]	9 Months Ended
	Sep. 30, 2024 USD ($) shares
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	12,491,906
Business Combination, Consideration Transferred | $	$ 14,587,000
Common Stock [Member]
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	10,132,884
Business Combination, Consideration Transferred | $	$ 12,763,000
Warrant [Member]
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	775,415
Business Combination, Consideration Transferred | $	$ 26,000
Share-Based Payment Arrangement, Option [Member]
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	1,169,619
Business Combination, Consideration Transferred | $	$ 1,256,000
Restricted Stock Units (RSUs) [Member]
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	413,988
Business Combination, Consideration Transferred | $	$ 542,000

Schedule of Preliminary Purchas

Schedule of Preliminary Purchase Price Allocation (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Goodwill	$ 22,783,315	$ 16,303,989
FaZe Holdings Inc [Member]
Business Acquisition [Line Items]
Cash	1,806,747
Restricted cash	600,065
Accounts receivable, net	7,933,515
Prepaid expenses and other current assets	1,158,554
Property and equipment	773,893
Goodwill	7,147,428
Intangible assets	12,000,000
Total assets acquired	31,420,202
Accounts payable	8,067,850
Accrued liabilities	6,844,817
Deferred revenue	1,920,535
Total liabilities assumed	16,833,202
Net assets acquired	$ 14,587,000

Acquisitions and divestitures_2

Acquisitions and divestitures (Details Narrative) - USD ($)							3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 15, 2025	Aug. 15, 2024	Jun. 17, 2024	May 15, 2024	Mar. 07, 2024	Sep. 01, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2025	Jun. 30, 2027	Jun. 30, 2026	Jul. 08, 2024	May 31, 2024	Mar. 01, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Loss attributed to operations							$ (5,484,472)	$ (5,051,699)	$ (22,358,971)	$ (13,481,156)
Revenue							26,413,226	$ 11,501,446	72,728,415	$ 25,653,411
Assets acquired and liabilities assumed goodwill							7,100,000		7,100,000
Contingent consideration transaction																$ 7,100,000
Discount rate																15%
Recognized gain									3,000,000
Assets and liabilities disposed							4,900,000		4,900,000
Accounts receivable							2,600,000		2,600,000
Property and equipment							2,200,000		2,200,000
Intangible assets							1,800,000		1,800,000
Accounts payable							800,000		800,000
Accrued liabilities							1,400,000		1,400,000
Principal amount						$ 1,300,000	$ 9,500,000		$ 9,500,000					$ 6,045,000
Bears interest rate									3%
Debt due date						Aug. 31, 2025			Feb. 28, 2027
Shares issued in tranfer of investment					10,132,884
Shares Oustanding							0		0								0
Shares issued, value									$ 9,865,058
Series A-2 Preferred Stock [Member] | Gigamoon [Member]
Business Acquisition [Line Items]
Equity interest percentage				49%
Series A-1 Preferred Stock [Member] | Gigamoon [Member]
Business Acquisition [Line Items]
Equity interest percentage				51%
FaZeMedia [Member]
Business Acquisition [Line Items]
Equity interest amount				$ 11,000,000
Non controlling interest							$ 20,500,000		20,500,000
FaZeMedia [Member] | Series A-2 Preferred Stock [Member]
Business Acquisition [Line Items]
Shares issued in tranfer of investment				11,000,000
FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Shares issued in tranfer of investment				11,450,000
Shares issued			5,725,000
Shares Oustanding			11,450,000
Shares issued, value		$ 4,750,000
Forecast [Member] | FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Shares issued	5,725,000
Tranche One [Member] | FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Shares issued			2,862,500
Shares issued, value			$ 9,500,000
Tranche Two [Member] | FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Shares issued		2,862,500
Shares issued, value			$ 4,750,000
MIPA [Member]
Business Acquisition [Line Items]
Contingent consideration transaction																$ 7,900,000
Contingent consideration																$ 800,000
Frankly Media Asset Disposal [Member] | Other Income (Expense), Net [Member]
Business Acquisition [Line Items]
Net loss on sale of assets									3,800,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | UNIV Ltd [Member]
Business Acquisition [Line Items]
Contingent consideration transaction															$ 1,200,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | UNIV Ltd [Member] | UNIV Note [Member]
Business Acquisition [Line Items]
Contingent consideration transaction															1,200,000
Contingent consideration															$ 25,000
Discount rate															13.70%
Principal amount															$ 1,500,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | UNIV Ltd [Member] | UNIV Note [Member] | Forecast [Member]
Business Acquisition [Line Items]
Monthly principal payments											$ 25,000	$ 55,000	$ 45,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | XPR Media LLC [Member]
Business Acquisition [Line Items]
Contingent consideration transaction															600,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | XPR Media LLC [Member] | XPR Note [Member]
Business Acquisition [Line Items]
Contingent consideration transaction															500,000
Contingent consideration															$ 10,500
Discount rate															13.70%
Principal amount															$ 700,000
Frankly Media Asset Disposal [Member] | Asset Purchase Agreement [Member] | XPR Media LLC [Member] | XPR Note [Member] | Forecast [Member]
Business Acquisition [Line Items]
Monthly principal payments											$ 12,500	$ 26,000	$ 20,000
FaZe Holdings Inc [Member]
Business Acquisition [Line Items]
Transaction costs incurred							$ 1,400,000		1,400,000
Loss attributed to operations									4,700,000
Revenue									$ 25,300,000

Schedule of Goodwill (Details)

Schedule of Goodwill (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance, December 31, 2023	$ 16,303,989
Acquisition of FaZe	7,147,428
Disposal of Frankly Media assets	(668,102)
Balance, September 30, 2024	$ 22,783,315

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, original cost	$ 26,738,826	$ 24,530,111
Accumulated amortization	(4,330,409)	(5,254,544)
Accumulated impairment loss	(701,423)	(701,423)
Total intangible assets, carrying value	21,706,994	18,574,144
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, original cost	14,161,503	11,006,154
Accumulated amortization	(2,102,472)	(1,483,331)
Accumulated impairment loss	(472,018)	(472,018)
Total intangible assets, carrying value	11,587,013	9,050,805
Talent Network [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, original cost	1,100,000
Accumulated amortization	(320,833)
Accumulated impairment loss
Total intangible assets, carrying value	779,167
Brand Name [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, original cost	9,647,323	8,963,557
Accumulated amortization	(1,387,015)	(3,115,265)
Accumulated impairment loss	(229,405)	(229,405)
Total intangible assets, carrying value	8,030,903	5,618,887
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, original cost	1,830,000	4,560,400
Accumulated amortization	(520,089)	(655,948)
Accumulated impairment loss
Total intangible assets, carrying value	$ 1,309,911	$ 3,904,452

Schedule of Amortization Expens

Schedule of Amortization Expense for Intangible Assets (Details)	Sep. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 638,030
2025	2,525,611
2026	1,801,360
2027	1,448,750
2028	1,254,161
Thereafter	14,039,082
Total estimated amortization expense	$ 21,706,994

Goodwill and intangible asset_2

Goodwill and intangible assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charges	$ 0	$ 0
Amortization expense	2,200,000	1,800,000
Impairment charges on intangible assets	$ 0	$ 0

Schedule of Components Operatin

Schedule of Components Operating Lease Expense (Details) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases
Operating lease expense	$ 229,509	$ 135,772	$ 271,543	$ 271,543	$ 501,052	$ 407,315
Variable lease expense	105,513	64,449	124,510	132,049	230,023	196,498
Total operating lease costs	$ 335,022	$ 200,221	$ 396,053	$ 403,592	$ 731,075	$ 603,813

Schedule of Maturities of Lease

Schedule of Maturities of Lease Liability (Details)	Sep. 30, 2024 USD ($)
Leases
Remainder of 2024	$ 229,251
2025	932,475
2026	937,632
2027	643,764
2028	545,808
Thereafter	181,936
Total lease payments	3,470,866
Less: Interest	(495,027)
Total lease liability	$ 2,975,839

Leases (Details Narrative)

Leases (Details Narrative)	Sep. 30, 2024
Defined Benefit Plan Disclosure [Line Items]
Operating lease remaining lease term	4 years 7 months 6 days
Operating lease discount rate	8.30%
Culver City [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease remaining lease term	2 years 6 months
Operating lease discount rate	7%

Line of credit (Details Narrati

Line of credit (Details Narrative) - Line of Credit [Member] - USD ($) $ in Millions		9 Months Ended
	Sep. 14, 2023	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Interest accrues rate	9.50%
Percentage of purchased accounts receivable	85%
Line of credit		$ 4.3
Interest expense		$ 0.7	$ 0.1
Prime Rate [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest accrues rate	4%
SLR Digital Finance LLC [Member]
Defined Benefit Plan Disclosure [Line Items]
Line of credit facility, maximum borrowing capacity	$ 10
Facility maturity date	Sep. 14, 2026

Schedule of Detailed Informatio

Schedule of Detailed Information About Fair Value of Convertible Debentures (Details)		9 Months Ended	12 Months Ended
	Jul. 08, 2024 $ / shares	Sep. 30, 2024 $ / shares	Dec. 31, 2023 $ / shares	Sep. 30, 2024 $ / shares	Dec. 31, 2023 $ / shares
Measurement Input, Share Price [Member]
Short-Term Debt [Line Items]
Share price				$ 0.99	$ 2.91
King Street CD [Member] | Measurement Input, Share Price [Member]
Short-Term Debt [Line Items]
Share price	$ 1.20		$ 1.78
King Street CD [Member] | Measurement Input, Conversion Price [Member]
Short-Term Debt [Line Items]
Share price	$ 3.04		$ 5
King Street CD [Member] | Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Term, in years	1 year 6 months		2 years
King Street CD [Member] | Measurement Input, Default Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	12.75		12.75		12.75
King Street CD [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Expected dividend yield	105		110		110
King Street CD [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	4.90		4.23		4.23
King Street CD [Member] | Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	0		0		0
Three Curve CD [Member] | Measurement Input, Share Price [Member]
Short-Term Debt [Line Items]
Share price		$ 0.73	$ 1.78
Three Curve CD [Member] | Measurement Input, Conversion Price [Member]
Short-Term Debt [Line Items]
Share price		$ 4.40	$ 4.40
Three Curve CD [Member] | Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Term, in years		11 months 1 day	1 year 8 months 1 day
Three Curve CD [Member] | Measurement Input, Default Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield		7	7	7	7
Three Curve CD [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Expected dividend yield		105	115	105	115
Three Curve CD [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield		4.05	4.42	4.05	4.42
Three Curve CD [Member] | Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield		0	0	0	0
Yorkville CD [Member] | Measurement Input, Share Price [Member]
Short-Term Debt [Line Items]
Share price	$ 1.26	$ 0.73
Yorkville CD [Member] | Measurement Input, Conversion Price [Member]
Short-Term Debt [Line Items]
Conversion price	7%	7%		7%
Yorkville CD [Member] | Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Term, in years	1 year	9 months 7 days
Yorkville CD [Member] | Measurement Input, Default Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	0	0		0
Yorkville CD [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Expected dividend yield	105	105		105
Yorkville CD [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	4.99	4.16		4.16
Yorkville CD [Member] | Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Expected dividend yield	0	0		0

Schedule of Convertible Debentu

Schedule of Convertible Debentures Subject to Recurring Remeasurement at Fair Value (Details) - USD ($)		9 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Balance, December 31, 2023		$ 8,176,928
Interest expense		453,114
Interest payments		(391,481)
Principal payments		(5,800,000)
Early redemption premium		(200,000)
Issuance of convertible debt		6,045,000
Gain on extinguishment of debt		(329,703)
Day one loss on issuance of debt		1,361,773
Conversion of debt		(107,527)
Change in fair value	[1]	(357,822)
Balance, September 30, 2024		8,850,282
As of September 30, 2024		7,650,000	$ 7,050,000
Three Curve CD [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2023		1,507,236
Interest expense		65,685
Interest payments
Principal payments
Early redemption premium
Issuance of convertible debt
Gain on extinguishment of debt
Day one loss on issuance of debt
Conversion of debt
Change in fair value	[1]	(21,885)
Balance, September 30, 2024		1,551,036
As of September 30, 2024		1,250,000	1,250,000
Yorkville CD [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2023
Interest expense
Interest payments
Principal payments
Early redemption premium
Issuance of convertible debt		6,045,000
Gain on extinguishment of debt
Day one loss on issuance of debt		1,361,773
Conversion of debt		(107,527)
Change in fair value	[1]
Balance, September 30, 2024		7,299,246
As of September 30, 2024		6,400,000
King Street CD [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2023		6,669,692
Interest expense		387,429
Interest payments		(391,481)
Principal payments		(5,800,000)
Early redemption premium		(200,000)
Issuance of convertible debt
Gain on extinguishment of debt		(329,703)
Day one loss on issuance of debt
Conversion of debt
Change in fair value	[1]	(335,937)
Balance, September 30, 2024
As of September 30, 2024			$ 5,800,000
[1]None of the changes in fair value during the period were due to instrument-specific changes in credit risk.

Convertible debt (Details Narra

Convertible debt (Details Narrative) - USD ($)					3 Months Ended		9 Months Ended
	Aug. 26, 2024	Jul. 10, 2024	Jul. 08, 2024	Sep. 01, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Cash					$ 11,199,013	$ 2,945,373	$ 11,199,013	$ 2,945,373	$ 2,945,373
Principal amount			$ 6,045,000	$ 1,300,000	9,500,000		$ 9,500,000
Annual rate							3%
Maturity date				Aug. 31, 2025			Feb. 28, 2027
Conversion Price				$ 4.40
Gain on extingishment of debt					(1,032,070)		$ (1,032,070)
King Street CD [Member]
Short-Term Debt [Line Items]
Debt Instrument, Increase, Accrued Interest		$ 5,700,000
Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount			$ 6,500,000
Principal amount prepaid advance percentage			93%
Annual rate			0%
Interest rate increase			18%
Debt conversion description			Yorkville may convert the convertible debenture into shares of common stock at any time at a conversion price equal to the lower of (i) $1.375 (the “Fixed Price”) or (ii) a price per share equal to 93% of the lowest daily VWAP during the seven consecutive trading days immediately prior to the conversion date (the “Variable Price”), but which Variable Price shall not be lower than the floor price of $0.25 per share. Additionally, the Company, at its option, shall have the right, but not the obligation, to redeem early a portion or all amounts outstanding under the Yorkville CD at a redemption amount equal to the outstanding principal balance being repaid or redeemed, plus a 7% prepayment premium
[custom:InvestorNoticeDescription]			(i) an amount equal to 15% of the product of (A) the average of the daily traded amount on each trading day during such period and (B) the VWAP for such trading day, and (ii) $750,000.
Three Curve CD [Member]
Short-Term Debt [Line Items]
Convertible debt					$ 1,300,000		$ 1,300,000
Maturity date							Aug. 31, 2025
Interest rate					7%		7%
Conversion Price					$ 4.40		$ 4.40
Yorkville [Member]
Short-Term Debt [Line Items]
Convertible debt					$ 6,400,000		$ 6,400,000
King Street CD [Member]
Short-Term Debt [Line Items]
Convertible debt		$ 5,700,000			5,700,000		5,700,000
Maturity date		Dec. 29, 2025
Interest rate		12.75%
Conversion Price		$ 3.04
Gain on extingishment of debt		$ 300,000
Yorkville CD [Member]
Short-Term Debt [Line Items]
Issuance of shares	103,594
Principal amount	$ 100,000				$ 6,400,000		$ 6,400,000
Maturity date							Jul. 08, 2025
Interest rate					0%		0%
Conversion Price					$ 1.375		$ 1.375
Gain on extingishment of debt			$ 1,400,000
Fair value	$ 108,000
Yorkville CD [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate					93%		93%
Yorkville CD [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion Price					$ 0.25		$ 0.25
Common Stock [Member]
Short-Term Debt [Line Items]
Issuance of shares							7,194,244
Standby Equity Purchase Agreement [Member]
Short-Term Debt [Line Items]
Proceeds from Issuance of Common Stock			$ 20,000,000
[custom:AdvanceNoticeDescription]			(i) 500,000 shares or (ii) such amount as is equal to 100% of the average daily volume traded of the common stock during the five trading days immediately prior to the date the Company requests each advance. 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.
[custom:DiligenceFee]			$ 25,000
Line of Credit Facility, Commitment Fee Amount			200,000
Repayments of Debt			$ 100,000
Issuance of shares			80,000
Cash			$ 100,000
Standby Equity Purchase Agreement [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Common Stock, Par or Stated Value Per Share			$ 0.0001

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - USD ($)

9 Months Ended

Sep. 04, 2024

Aug. 26, 2024

Mar. 07, 2024

Apr. 11, 2023

Apr. 10, 2023

Apr. 03, 2023

Mar. 24, 2023

Mar. 10, 2023

Sep. 30, 2024

Sep. 30, 2023

Jul. 08, 2024

Sep. 01, 2022

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock issued for the completion of the arrangement, shares

10,132,884

Gross proceeds

$ 9,865,058

Principal amount

9,500,000

$ 6,045,000

$ 1,300,000

Shares issued to settle outstanding amounts payable, shares

9,109

Settlement of outstanding amounts

$ 100,000

Issuance of common shares to settle contingent consideration, shares

29,359

Shares issued for legal settlements, shares

29,929

29,929

Yorkville CD [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

103,594

Principal amount

$ 100,000

$ 6,400,000

Fair value

$ 108,000

Shares issued to settle outstanding amounts payable, shares

80,000

Settlement of outstanding amounts

$ 100,000

Restricted Stock Units (RSUs) [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares, Acquisition of Engine

6,380,083

595,175

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock issued for the completion of the arrangement, shares

10,132,884

6,380,083

Issuance of shares

7,194,244

Gross proceeds

Shares issued to settle outstanding amounts payable, shares

80,000

9,109

Issuance of common shares to settle contingent consideration, shares

29,359

Shares issued for legal settlements, shares

29,929

Common Stock [Member] | Restricted Stock Units (RSUs) [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares exercised

1,086,559

125,148

Subscription Agreements [Member] | Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase hsares

150,000

Subscription Agreements [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

7,194,224

Subscription Agreements [Member] | PIPE Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Exercise price

$ 1.55

Warrant expire date

Mar. 07, 2029

Subscription Agreements [Member] | PIPE Investors [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

7,194,244

Purchase price

$ 1.39

Gross proceeds

$ 10,000,000

Purchase of warrants

1,079,136

Schedule of Potential Common Sh

Schedule of Potential Common Shares Excluded as their Effect is Anti-Dilutive (Details) - shares	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]
Antidilutive securities	14,138,310	3,381,646	14,138,310	3,381,646
Options And Unvested RSU [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	2,448,725	1,339,802	2,448,725	1,339,802
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	1,978,481	1,635,802	1,978,481	1,635,802
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	9,711,104	406,042	9,711,104	406,042

Schedule of Option Outstanding

Schedule of Option Outstanding (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2024 $ / shares	Dec. 31, 2023 USD ($) $ / shares shares
Number of shares, beginning | shares	249,819
Weighted-average exercise price, beginning | $ / shares	$ 5.26
Weighted-average remaining contractual term, Ending	8 years 6 months 29 days		4 years 4 months 9 days
Aggregate intrinsic value, Begining | $
Number of shares, Ending | shares	1,446,578		249,819
Weighted-average exercise price, beginning | $ / shares	$ 3.32		$ 5.26
Aggregate intrinsic value, Ending | $
Number of shares, Exercisable | shares	1,413,607
Weighted-average exercise price, Exercisable | $ / shares	$ 3.34
Weighted-average remaining contractual term, Exercisable	8 years 7 months 20 days
Aggregate intrinsic value, Exercisable | $
Number of shares, acquisition of FaZe | shares	1,196,759
Weighted-average exercise price, acquisition of FaZe | $ / shares	$ 2.92
Canada, Dollars
Number of shares, beginning | shares	416,621
Weighted-average exercise price, beginning | $ / shares		$ 19.34
Weighted-average remaining contractual term, Ending	2 years 2 months 15 days		2 years 11 months 15 days
Aggregate intrinsic value, Begining | $
Number of shares, Ending | shares	416,621		416,621
Weighted-average exercise price, beginning | $ / shares		19.34
Aggregate intrinsic value, Ending | $
Number of shares, Exercisable | shares	411,457
Weighted-average exercise price, Exercisable | $ / shares		$ 19.50
Weighted-average remaining contractual term, Exercisable	2 years 1 month 17 days
Aggregate intrinsic value, Exercisable | $

Schedule of RSUs Outstanding (D

Schedule of RSUs Outstanding (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares		9 Months Ended
	Apr. 11, 2023	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares Outstanding		664,597
Weighted-average grant date fair value Outstanding		$ 3.71
Number of shares, Acquisition of Faze	6,380,083	595,175
Weighted-average grant date fair value, Acquisition of FaZe		$ 1.39
Number of shares, Granted		412,313
Weighted-average grant date fair value, Granted		$ 1.34
Number of shares, Exercised		(1,086,559)
Weighted-average grant date fair value, Exercised		$ 2.06
Number of shares Outstanding		585,526
Weighted-average grant date fair value Outstanding		$ 2.74

Share-based compensation (Detai

Share-based compensation (Details Narrative) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted, contractual period, years	8 years 7 months 20 days
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate of RSUs shares	2,861,658
Share-based compensation expense	$ 1,300	$ 900
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	$ 34	$ 341
Board of Directors Chairman [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted, contractual period, years	10 years

Schedule of Changes in Value of

Schedule of Changes in Value of Warrant Liability (Details) - Liability-classified Warrants [Member]	9 Months Ended
	Sep. 30, 2024 USD ($)
Class of Warrant or Right [Line Items]
Balance, December 31, 2023	$ 102,284
Change in fair value	(79,382)
Foreign exchange	(2,297)
Balance, September 30, 2024	$ 20,605

Schedule of Assumptions Fair Va

Schedule of Assumptions Fair Value of Warrant Liability (Details)	Sep. 30, 2024 $ / shares	Mar. 07, 2024	Dec. 31, 2023 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		0
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Share price	$ 0.99		$ 2.91
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	3 years
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			4 months 20 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			4 years
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	9.68
Measurement Input, Exercise Price [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			6.29
Measurement Input, Exercise Price [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			30
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	105		90
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0269
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			0.0425
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input			0.0545
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0		0

Schedule of Warrants Outstandin

Schedule of Warrants Outstanding (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares	Sep. 30, 2024 $ / shares shares
Liability-classified Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants, Outstanding beginning balance | shares	757,911	757,911
Weighted-average exercise price, Outstanding beginning balance | $ / shares		$ 22.61
Number of warrants, Warrants expired | shares	(633,981)	(633,981)
Weighted-average exercise price, Warrants expired | $ / shares		$ 25.14
Number of warrants, Outstanding ending balance | shares	123,930	123,930
Weighted-average exercise price, Outstanding ending balance | $ / shares		$ 9.68
Equity-classified Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants, Outstanding beginning balance | shares	877,891	877,891
Weighted-average exercise price, Outstanding beginning balance | $ / shares	$ 60
Number of warrants, Warrants expired | shares	(877,891)	(877,891)
Weighted-average exercise price, Warrants expired | $ / shares	$ 60
Number of warrants, Outstanding ending balance | shares	1,854,551	1,854,551
Weighted-average exercise price, Outstanding ending balance | $ / shares	$ 37.63
Number of warrants, PIPE Financing | shares	1,079,136	1,079,136
Weighted-average exercise price, PIPE Financing | $ / shares	$ 1.55
Number of warrants, Acquisition of FaZe | shares	775,415	775,415
Weighted-average exercise price, Acquisition of FaZe | $ / shares	$ 87.85

Warrants (Details Narrative)

Warrants (Details Narrative) $ / shares in Units, $ in Thousands		9 Months Ended
	Mar. 07, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2024 $ / shares	Dec. 31, 2023 $ / shares	Dec. 31, 2023 $ / shares
Class of Warrant or Right [Line Items]
Measurement input	0
Measurement Input, Share Price [Member]
Class of Warrant or Right [Line Items]
Share price			$ 0.99		$ 2.91
Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Measurement input		105		90	90
Measurement Input, Risk Free Interest Rate [Member]
Class of Warrant or Right [Line Items]
Measurement input		0.0269
Measurement Input, Expected Term [Member]
Class of Warrant or Right [Line Items]
Measurement input		3 years
Equity-classified Warrants [Member]
Class of Warrant or Right [Line Items]
Acquisition of engine | shares		775,415
Fair value of warrant | $		$ 26
Warrants issued | shares	1,079,136
Warrant exercise price	$ 1.55	$ 37.63		$ 60
Measurement input	5 years
Fair value of warrants | $	$ 1,100
Equity-classified Warrants [Member] | Measurement Input, Share Price [Member]
Class of Warrant or Right [Line Items]
Share price	$ 1.56
Equity-classified Warrants [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Measurement input	1.2000
Equity-classified Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Warrant or Right [Line Items]
Measurement input	0.0336
Equity-classified Warrants [Member] | Measurement Input, Expected Term [Member]
Class of Warrant or Right [Line Items]
Measurement input	5 years

Related party transactions (Det

Related party transactions (Details Narrative) - USD ($)		9 Months Ended
	Sep. 01, 2022	Sep. 30, 2024	Jul. 08, 2024
Related Party Transactions [Abstract]
Aggregate principal amount	$ 1,300,000	$ 9,500,000	$ 6,045,000
Debt instrument, maturity date	Aug. 31, 2025	Feb. 28, 2027
Interest rate	7%
Conversion price	$ 4.40

Commitments and contingencies (

Commitments and contingencies (Details Narrative) € in Millions				1 Months Ended
	May 05, 2022 USD ($)	May 05, 2022 EUR (€)	Nov. 30, 2020 USD ($) shares	Apr. 30, 2020 USD ($) shares	Sep. 30, 2024 USD ($)	Jul. 08, 2024 USD ($)	Jun. 21, 2024	Dec. 29, 2023 USD ($)	Apr. 11, 2023 USD ($)	Sep. 01, 2022 USD ($)	Sep. 30, 2021 shares
Restructuring Cost and Reserve [Line Items]
Common stock shares reserved for future issuance | shares			241,666	241,666							241,666
Purchase consideration				$ 1,200,000
Loss on contingency	$ 2,100,000	€ 1.9	$ 20,000,000
Arbitration liability									$ 1,500,000
Debt instrument, interest rate, effective percentage										7%
Debt instrument face amount					$ 9,500,000	$ 6,045,000				$ 1,300,000
King Street Partners LLC [Member]
Restructuring Cost and Reserve [Line Items]
Debt instrument, interest rate, effective percentage							12.75%
Debt instrument face amount								$ 5,800,000
FaZe Media, Inc [Member]
Restructuring Cost and Reserve [Line Items]
Debt instrument, interest rate, effective percentage							51%
Business Acquisition [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition percentage				100%

Schedule of Disaggregated into

Schedule of Disaggregated into Geographic Regions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	$ 26,413,226	$ 11,501,446	$ 72,728,415	$ 25,653,411
Total Cost of sales	21,171,114	8,989,706	59,858,943	19,074,708
Total Gross profit	5,242,112	2,511,740	12,869,472	6,578,703
Team Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	9,412,494		25,254,085
Total Cost of sales	7,431,458		19,963,971
Total Gross profit	1,981,036		5,290,114
Agency Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	3,310,463	2,830,319	8,290,789	8,548,714
Total Cost of sales	1,509,332	2,423,616	5,742,185	6,260,399
Total Gross profit	1,801,131	406,703	2,548,604	2,288,315
Saas Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	13,690,269	8,671,127	39,183,541	17,104,697
Total Cost of sales	12,230,324	6,566,090	34,152,787	12,814,309
Total Gross profit	1,459,945	2,105,037	5,030,754	4,290,388
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	398,153	965,377	1,127,737	2,373,925
Total Cost of sales	332,445	812,018	866,543	1,981,432
Total Gross profit	65,708	153,359	261,194	392,493
UNITED KINGDOM | Team Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue
Total Cost of sales
Total Gross profit
UNITED KINGDOM | Agency Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	398,153	965,377	1,127,737	2,373,925
Total Cost of sales	332,445	812,018	866,543	1,981,432
Total Gross profit	65,708	153,359	261,194	392,493
UNITED KINGDOM | Saas Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue
Total Cost of sales
Total Gross profit
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	25,275,307	9,780,980	69,280,070	21,862,218
Total Cost of sales	20,739,299	8,091,713	58,725,082	16,936,829
Total Gross profit	4,536,008	1,689,267	10,554,988	4,925,389
UNITED STATES | Team Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	9,412,494		25,254,085
Total Cost of sales	7,431,458		19,963,971
Total Gross profit	1,981,036		5,290,114
UNITED STATES | Agency Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	2,912,310	1,864,942	7,163,052	6,174,789
Total Cost of sales	1,176,887	1,611,598	4,875,642	4,278,967
Total Gross profit	1,735,423	253,344	2,287,410	1,895,822
UNITED STATES | Saas Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	12,950,503	7,916,038	36,862,933	15,687,429
Total Cost of sales	12,130,954	6,480,115	33,885,469	12,657,862
Total Gross profit	819,549	1,435,923	2,977,464	3,029,567
SPAIN
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	739,766	755,089	2,320,608	1,417,268
Total Cost of sales	99,370	85,975	267,318	156,447
Total Gross profit	640,396	669,114	2,053,290	1,260,821
SPAIN | Team Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue
Total Cost of sales
Total Gross profit
SPAIN | Agency Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue
Total Cost of sales
Total Gross profit
SPAIN | Saas Revenue [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	739,766	755,089	2,320,608	1,417,268
Total Cost of sales	99,370	85,975	267,318	156,447
Total Gross profit	$ 640,396	$ 669,114	$ 2,053,290	$ 1,260,821

Schedule of Property and Equipm

Schedule of Property and Equipment net by Geographic Region (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 455,690	$ 2,464,633
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	448,404	2,456,563
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	1,429	1,814
SPAIN
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 5,857	$ 6,256

Schedule of Financial Assets an

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 293,445	$ 501,118
Warrant liability	20,605	102,284
Arbitration reserve	176,416	428,624
Convertible debt	8,850,282	8,176,928
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration
Warrant liability
Arbitration reserve	176,416	428,624
Convertible debt
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration
Warrant liability
Arbitration reserve
Convertible debt
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	293,445	501,118
Warrant liability	20,605	102,284
Arbitration reserve
Convertible debt	$ 8,850,282	$ 8,176,928

Discontinued operations (Detail

Discontinued operations (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Mar. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Gain on disposition	$ 3,000,000			$ 3,009,891
Discontinued operation, Pretax net loss		$ 0	$ 100,000	1,400,000	2,700,000
Discontinued operation, Revenue				1,000,000	9,600,000
Discontinued operation, Cost of revenue				900,000	5,800,000
Discontinued operation, operating expenses				1,500,000	6,500,000
Discontinued operation, Depreciation and amortization				$ 200,000	$ 1,100,000

Subsequent events (Details Narr

Subsequent events (Details Narrative) - USD ($)								9 Months Ended
	Dec. 31, 2025	Dec. 15, 2025	Dec. 15, 2024	Nov. 30, 2024	Nov. 13, 2024	Jul. 08, 2024	Jun. 17, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 01, 2022
Principal amount						$ 6,045,000		$ 9,500,000		$ 1,300,000
Debt instrument, interest rate										7%
Proceeds from convertible debt								$ 6,045,000
Conversion share price										$ 4.40
Common Stock [Member]
Shares issued								7,194,244
FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Shares issued							5,725,000
Forecast [Member]
Proceeds from convertible debt	$ 3,250,000
Forecast [Member] | Convertible Note [Member]
Equity method of ownership percentage	19.99%
Forecast [Member] | Convertible Note [Member] | Affiliates [Member]
Equity method of ownership percentage	9.99%
Forecast [Member] | FaZeMedia [Member] | Series A-1 Preferred Stock [Member]
Shares issued		5,725,000
Subsequent Event [Member] | Minimum [Member]
Sale of stock, price per share				$ 1
Promissory Note [Member]
Principal amount						$ 6,500,000
Debt instrument, interest rate increase						18%
Promissory Note [Member] | Forecast [Member]
Conversion share price	$ 2.50
Purchase Agreement [Member] | Promissory Note [Member] | Subsequent Event [Member]
Debt instrument, interest rate			7.50%		7.50%
Debt instrument, interest rate increase			10%		10%
Proceeds from convertible debt			$ 10,000,000
Standstill Agreement [Member] | Subsequent Event [Member]
Sale of stock, price per share				$ 0.70
Debt instrument, periodic payment				$ 1,900,000
Debt instrument, redemption price, percentage				93%
Debt instrument, redemption price, redemption percentage				7%
Standstill Agreement [Member] | Subsequent Event [Member] | Minimum [Member]
Sale of stock, price per share				$ 0.70
Standstill Agreement [Member] | Subsequent Event [Member] | Common Stock [Member]
Sale of stock, number of shares issued in transaction				640,000
FaZe Media Holdings LLC [Member] | Purchase Agreement [Member] | Promissory Note [Member] | Subsequent Event [Member]
Principal amount					$ 3,250,000
Gigamoon Media LLC [Member] | Purchase Agreement [Member] | Promissory Note [Member] | Subsequent Event [Member]
Principal amount					$ 10,000,000